Analisis Yuridis Penghitungan Kerugian Keuangan Negara Berdasarkan Putusan Mahkamah Konstitusi Nomor 25/PUU-XIV/2016 (Studi Putusan Nomor 24/Pid.Sus-TPK/2023/PN Mtr)

A Juridical Analysis of the Calculation of State Financial Losses Based on Constitutional Court Decision Number 25/PUU-XIV/2016 (A Study of Decision Number 24/Pid.Sus-TPK/2023/PN Mtr)

Penelitian ini dilatarbelakangi oleh persoalan penghitungan kerugian keuangan negara sebesar Rp36,4 miliar pada Putusan Nomor 24/Pid.Sus-TPK/2023/PN Mtr yang menggunakan metode total loss dan juga secara eksplisit merujuk tafsir Mahkamah Konstitusi bahwa kerugian negara harus bersifat nyata dan pasti sebagai akibat penyalahgunaan wewenang, serta ketiadaan penetapan besaran restorasi lingkungan hidup dalam putusan tersebut. Penelitian bertujuan menganalisis kesesuaian penghitungan kerugian negara dengan doktrin actual loss, sekaligus mengkaji implikasi hukum kesesuaian besaran restorasi terhadap Undang-Undang Perlindungan dan Pengelolaan Lingkungan Hidup. Penelitian menggunakan metode hukum normatif dengan pendekatan perundang-undangan, kasus, dan konseptual, dianalisis secara deskriptif analitis dengan penalaran deduktif. Hasil pembahasan menunjukkan bawah kerugian keuangan negara sebesar Rp36.430.815.916,00 dalam Putusan Nomor 24/Pid.Sus-TPK/2023/PN Mtr telah memenuhi kategori actual loss, bukan sekadar potential loss. Simpulan menegaskan perlunya standar penghitungan kerugian negara yang akurat serta sinergi penegakan hukum pidana dan lingkungan hidup. Disarankan penyusunan pedoman teknis penghitungan kerugian dan restorasi yang terstandardisasi bagi BPKP dan aparat penegak hukum.

Kata Kunci: Korupsi, Actual Loss, Kerugian Negara

This research is motivated by the issue of calculating state financial losses amounting to IDR 36.4 billion in Decision Number 24/Pid.Sus-TPK/2023/PN Mtr, which employed the total loss method, as well as the absence of a determination regarding the amount of environmental restoration in the decision. The study aims to analyze the conformity of the calculation of state financial losses with the actual loss doctrine following the Constitutional Court Decision Number 25/PUU-XIV/2016, while also examining the legal implications of the conformity of environmental restoration costs with the Law on Environmental Protection and Management. This research employs a normative legal method using statutory, case, and conceptual approaches. The data are analyzed descriptively and analytically through deductive reasoning. The findings indicate that the calculation of state financial losses conducted by the Financial and Development Supervisory Agency (BPKP) does not yet reflect actual and definite losses because it disregards production costs, while the absence of an environmental restoration order has resulted in a legal gap in ecological recovery. The study concludes that there is a need for a more accurate standard for calculating state financial losses and stronger synergy between criminal law enforcement and environmental law enforcement. Therefore, it is recommended that standardized technical guidelines for calculating state financial losses and determining environmental restoration be established for BPKP and other law enforcement authorities.

Keywords: Corruption, Actual Loss, State Financial Losses