P-ISSN: 2808-5957
E-ISSN: 2808-6724
ijoms.internationaljournallabs.com
2284
PEOPLE’S ROLE AS VICTIMS IN STATE FINANCIAL CORRUPTION
Adi Darmawansyah
Faculty of Law, Universitas Bung Karno, Central Jakarta, DKI Jakarta, Indonesia
adidarmawansyah@yahoo.com
ARTICLE INFO
ABSTRACT
Published: January 27
th
, 2023
In positive law in Indonesia related to public participation as victims in
corruption crimes is still not regulated in the criminal law. In particular,
corruption of state financial losses has harmed society. Many of the Court's
Rulings only focus on the return of state losses to the state treasury,
however, the real victims are the people who have been charged with the
crime of corruption who do not get access to justice from the sentencing of
the court. The state must access the return of state losses to the public as
victims of corruption crimes Indonesia has ratified the United Nations
Convention Against Corruption/UNCAC convention through Law Number
7 Tahun 2006 concerning ratification of the United Nations Convention on
Anti-Corruption has not fully provided space for victims in this case the
community to be able to demand compensation, restitution, compensation
for corruption cases. This research is normative juridical by examining the
formulation provisions in Law No. 31 of 1999 concerning the Eradication
of Corruption Crimes jo. Law No. 20 of 2001 concerning Amendments to
Law No. 31 of 1999 concerning the Eradication of Corruption Crimes and
ratifying the United Nations Convention Against Corruption/UNCAC
convention through Law Number 7 of 2006 on ratification of the United
Nations Convention on Anti-Corruption.
Keywords: people, victim,
corruption
This work is licensed under CC
BY-SA 4.0
INTRODUCTION
One form of corruption is corruption of state financial losses. State financial losses can hinder
national development (Mubarak & Trisna, 2021). The welfare that should have been obtained by
the community was degraded and even lost due to these acts of corruption. Indonesia as a
developing country certainly feels the impact very much. Poor people find it increasingly difficult
to find decent housing, the need for access to equal fair treatment (Equality before the law) will be
difficult to obtain. State financial corruption is not directly taken from the finances of the
community, but directly affects the joints of people's daily lives (Asmorojati, 2017). People
affected by corruption crimescan get good access, services, and facilities from these corrupt
institutions (Kumombong, 2022).
Legal science as one of the oldest sciences has developed, especially in the field of criminal
law. One of them, in the perspective of criminology, developed into a study of the victim paradigm
known as victimology. The victim paradigm as a study of science (daaddader-slachtoffer) is an
interesting concern for research. Victimology has changed the focus of old criminology studies
from the causal factors of crime in criminals to the focus new criminology studies (Victimology)
oriented to the relationship between the perpetrator of the crime and its victims (Mustofa, 2021;
Sunarso, 2022). By placing the issue of the problem of victims of crime is a basic issue for human
life and humanity that must be of concern to society and the state. The law enforcement process
including the criminal justice process is aimed at building and providing protection to the
People’s Role as Victims in State Financial Corruption
2285 | I n d o n e s i a n J o u r n a l o f M u l t i d i s c i p l i n a r y S c i e n c e , 2 ( 4 ) , Jan,
2023
community not only focusing on the perpetrator of the crime but providing legal protection to the
victim including the victim's right to be able to rehabilitate, compensate, resitution and other
compensation for the recovery of the victim (Flora, 2018; Yulia, 2016).
One of the fundamental goals of the law is to achieve justice. Justice must be interpreted
from two aspects, namely the aspect of justice for the victim and the aspect of justice for the
perpetrator. Perpetrators of criminal acts need justice both in terms of accountability for their
actions and protection of their human rights, as well as victims. In the context of corruption crimes,
criminal prosecution by considering the guilt of the perpetrator must get proper justice, but more
importantly, how the application of criminal sanctions can also recover the loss of the state, and in
this case what should not escape justice is justice for the people affected by the corruption crime.
In relation to victimology, there is an interpretation where the victims of corruption crimes
are the wider community. If referring to Article 2 and Article 3 of Law Number 31 of 1999 Jo.
Law Number 20 of 2001 concerning the Eradication of Corruption Crimes, then the so-called
victims of corruption crimes are the state. Hence, the state then takes over the retaliation process
(Punishment), even though the victims in the criminal act of corruption of state losses are peoplea
rakat who have a direct impact. No matter how severe the court verdict imposed on the perpetrator
of the corruption crime, if the victim who is directly affected by the corruption crime is
notgivencompensation, restitution, or compensation, the court's decision is unfair. Although there
is replacement money that goes to the state treasury, the losses suffered by the directly affected
communities cannot be recovered.
All cases of corruption committed by state officials,it is the people who are the victims
(Political victimology). Therefore, at least in the case of state financial corruption crimes, the
authorities should be able to pay attention to and rehabilitate the recovery of the economic sector
centered on the people who are directly affected (Victims) as a result of corruption crimes. Victims
are those who suffer physically and spiritually as a result of the actions of others seeking the
fulfillment of self-interest or others contrary to the interests and human rights of the sufferer
(Widiartana, 2014).
In all countries of the world, corruption is recognized as having a devastating impact and
harming the country's economy. The adverse impacts include lowering people's living standards,
hampering the path of economic growth, and swelling the deficit in spending in a country (Kabba
et al., 2021). In 2003 the United Nations Convention Against Corruption (UNCAC) existed in the
face of unrest resulting from the crime of corruption. With the issuance of Law Number 7 of 2006
concerning the Ratification of the United Nations Convention Against Corruption in 2003 is an
Indonesian participation in declaringthe United Nations Convention Against Corruption. Indonesia
has ratified the convention, so the country has committed to supporting efforts to eradicate, prevent
and eliminate corrupt practices. Corruption brings serious disasters not only for the economic life
of a country but also for life in the nation and state if it is not eliminated (Linggaraja, 2021).
This paper seeks to examine the community as victims of the criminal act of state financial
corruption, and how to recover the loss of state finances resulting from corruption in the
perspective of victimology. Restitution in viktiology studies is defined as providing compensation
People’s Role as Victims in State Financial Corruption
2286 | I n d o n e s i a n J o u r n a l o f M u l t i d i s c i p l i n a r y S c i e n c e , 2 ( 4 ) , Jan,
2023
paid by the perpetrator of a criminal act to the victim. The perspective here is interpreted as a way
of looking at or it can also be said that victimology is the knife of analysis. Victimology is used
asan analysis knife in assessing society as victims of crimes of state financial corruption.
Based on the mentioned explanation, researchers analyzed the legal position of the
community as victims in corruption crimes of state financial losses according to positive law in
Indonesia and the role of the State to provide access to the return of state losses to the community
as victims of corruption crimes. It is also based on the fact that only few researchers discuss
corruption’s relationship with victimology such as Alam (2022) who stated that corruption can
ruin a country and Rachman (2021) who analyzed corruption through juridical and victimological
views. Hence, the researcher would like delve further into what victimology is actually like in the
case of corruption.
METHOD
Based on the formulation of the problem problem and the purpose of the study, the researcher
used the normative legal research method. The researcher examined secondary data in the form of
legal materials, both special and general, relevant to the topic from documents like books, journals,
etc. In this case, normative legal research examined positive legal norms in the form of laws and
regulations related to the amount of state losses with the severity of the crime in corruption crimes.
RESULT AND DISCUSSION
The massive, systematic development of corruption crimes and the complexity of corruption
crimes, the violations of the economic rights of citizens and their social rights are increasingly
difficult to be restrained from the shackles of corruption. Therefore, the crime of corruption is no
longer qualified as an ordinary crime, but rather an extraordinary crime. The eradication process
can no longer be carried out normally, but with extraordinary efforts and processes and
commitments from all components of the nation to work hand in hand to eradicate corruption.
Corruption that harms the country's finances greatly disrupts the course of development and
destroys the future of the nation. Perpetrators of corruption crimes must be severely punished and
impoverished. It is not enough to be imprisoned, but also by forcing them to return the assets or
funds they looted through the seizure of assets and fines according to the amount they take so that
there is a balance not only from the aspect of punishment but also can recover the losses that the
state has suffered. As one of the purposes of the promulgation of Law Number 31 of 1999
concerning the Eradication of Corruption Crimes and Law Number 20 of 2001 is to be able to
recover state losses. Therefore, its criminal law enforcement prioritizes the return of state financial
compensation from perpetrators of corruption crimes (Adji, 2009; Yanuar, 2007).
The return of state losses is essential because it can cover the state budget deficit in financing
various aspects of needs based on Law No. 11 of 2009 concerning People's Welfare. The asset
return mechanism is also seen as important because inpractice, there are various kinds of obstacles
so that the return of assets to cover state losses is not as easy as expected. This is what is then
solved by regulating the problem of returning assets.
People’s Role as Victims in State Financial Corruption
2287 | I n d o n e s i a n J o u r n a l o f M u l t i d i s c i p l i n a r y S c i e n c e , 2 ( 4 ) , Jan,
2023
The definition of juridical state financial losses can be seen from laws, such as Law No. 31
of 1999 as amended by Law No. 20 of 2001 concerning the Eradication of Corruption Crimes. In
his explanation, formulating State finances is the entire wealth of the state in any form, which is
separated, including all parts of state wealth and all rights of obligations arising from being in the
control, management and accountability of officials of state institutions, both at the central and
regional levels. Then it is also in the control, management and responsibility of SOEs/BUMDes,
foundations, legal entities, and companies that include state capital, or companies that include
third-party capital based on agreements with the state.
The state, in depriving the state of financial losses due to corruption crimes, must pay
attention to local communities who are directly affected by the return of state finances as a result
of corruption acts always concerning state finances given on target. Return of state financial
compensation arising from the results of corruption which is a system of law enforcement that
requires that there is indeed a process of removing the rights to the assets of the perpetrator from
the state as a victim by means of confiscation, freezing, expropriation both in local, regional and
international competence so that wealth can be returned to the legitimate state (Victim) (Indriana,
2019).
Studies on the loss and/or suffering of victims have an important meaning (Including analysis
of victims of corruption crimes) because they can be used in limiting a funfsmental in order to
reduce the suffering of victims. put forward Shapland who wrote as follows. The reaction of
victims to criminal justice system and to society's attempt to assist them cannot be understood
without, first considering the effects of crime on the victim (Shapland, 1986).
Every crime or criminal act always causes victims and the consequences caused vary
according to the type or form of the crime. Victim can be defined as an individual or jointly
suffering losses, including physical or mental injuries, emotional suffering, economic loss or
damage to basic rights, caused by the actions of others who violate the criminal law in a country
either intentionally or through negligence (Trisna & Mubarak, 2018). However, there are at least
two elements attached to the victim, namely suffering and injustice. Berbased on the definition of
a criminal act in a juridical perspective, then the victim party is the State (government) in this case
there is a loss to the State. The loss in question is a state financial loss or a loss to the State's
economy, as seen in Article 2 and Article 3 of Law Number 31 of 1999.
Studied from the perspective of victimology, the definition of a victim has the meaning of a
person who suffers or is harmed due to violations both in the nature of criminal law (Penal) and
outside the criminal law (Non penal) or can also include victims of abuse of power (Victim abuse
of power). Victim abuse of power is commonly mentioned with the terminology of political
victimology. At the 1985 VII UN Congress on "The Prevention of Crime and the Treatment of
Offenders" in Milan, Italy which declared the rights of victims tobe an integrated part of the
criminal justice system. The shift in perspective in criminal law starts from the formulation of the
concept of who is the victim of crime in criminal law (Zulfa, 2017). Directly affected communities
are victims of corruption crimes. Basically, the reaction to the perpetrator of a criminal act is the
right of the victims u ntuk to get a return for the crime (Ariyanti, 2019). Victims who feelthat their
People’s Role as Victims in State Financial Corruption
2288 | I n d o n e s i a n J o u r n a l o f M u l t i d i s c i p l i n a r y S c i e n c e , 2 ( 4 ) , Jan,
2023
rights are denied/ eliminated for a hundred an have the right to retaliate directly against those who
commit violations of themselves (Kaimuddin, 2015).
According to Indonesian law, it is the State that monopolizes the right to prosecute the
perpetrator (Dominus litis) as well as representing the victim to prosecute the perpetrator. By
reviewingan victimology, law enforcement officials in this case investigators and prosecutors are
positioned as parties representing victims of crime. Such law enforcement officers cannot be
viewed as state agencies like other state agencies that are separate from criminal acts committed
by perpetrators. Investigators and Public Prosecutors must pay attention when dealing with
suspects/defendants of criminal crimes must be mutually friendly between (Representatives) of
victims vis a vis perpetrators.
If you look closely, the corruption crimes that are related victims are the wider community
because the largest source of state income is from taxes collected to the community and some of
them are non-tax State revenues (Dinarjito, 2017). For example, in the construction of a project,
when there is a budget mark up and/or does not comply with the specifications agreed upon by ti,
the results of the work or services provided or the goods obtained are ensured to be substandard.
This is obviously aproblemfor the community. In this case, the community can experience
suffering (Road damage causes inconvenience to road users and becomes a conducive factor for
the occurrence of traffic accidents, can endanger facility users such as bridge collapses, etc.).
Abuse of authority in terms of licensing or vehicle feasibility checks can result in accidents and
cause losses and/or suffering to its victims.
Given that one of the elements of Corruption in Article 2 and Article 3 of Law No. 31 of
1999 jo Law No. 20 of 2001 concerning the Eradication of Corruption Crimes (Corruption Law)
is the existence of an element of state financial losses, this element gives the consequence that the
eradication of Corruption does not only aim to deter corruptors through severe imprisonment, it
also recovers state finances due to corruption as affirmed in the consideration and general
explanation of the Typographical Law. Failure to return assets resulting from corruption can
reduce the meaning of punishment for corruptors (Kesuma, 2022).
Basically, asset return is a law enforcement system carried out by the state to revoke, deprive,
eliminate rights to assets from Corruption from Corruption perpetrators through a series of
processes and mechanisms both criminally and civilly (Abdullah et al., 2021). Corruption's assets
both at home and abroad are tracked, frozen, seized, confiscated, handed over and returned to the
state caused by Corruption and to prevent Corruption perpetrators from using Corruption assets as
a tool or means of other criminal acts and provide a deterrent effect for perpetrators/potential
perpetrators (Dalimunthe, 2020).
The Typographical Act provides for mechanisms or procedures that can be applied in the
form of return of assets through criminal channels, and return of assets through civil channels. In
addition to the Corruption Law, Law Number 7 of 2006 concerning ratification of the 2003 Anti-
Corruption Convention (UNCAC) which also stipulates that the return of assets can be made
through criminal channels (Asset recovery indirectly through criminal recovery) and civil channels
(asset recovery directly through civil recovery). Technically, UNCAC regulates the return of assets
People’s Role as Victims in State Financial Corruption
2289 | I n d o n e s i a n J o u r n a l o f M u l t i d i s c i p l i n a r y S c i e n c e , 2 ( 4 ) , Jan,
2023
of perpetrators of corruption crimes through direct returns from court proceedings based on the
"Negotiation plea" or "Plea bargaining system" and through indirect returns, namely by the
foreclosure process based on a court decision.
In corruption, of course, there are many modes carried out by corruptors, both by marking
up the budget, manipulating data, not depositing state rights into the state treasury, and others. The
perpetrators in a variety of ways are lookingfor strategies to benefit unlawfully whether committed
personally or collectively, individually or institutionally.
Corruption crimes can occur both in the activities of the service development sector,
construction, both government agencies and SOEs/D at the central and regional levels. Actually,
these business activities are intended to promote national/regional development programs.
National/regional development can be hampered by the presence of corruptive behaviors.
Specifically, the victims directly are the parties affected in the collapse are business activities
where the crime and corruption losses are directly carried out. For example, corruption related to
the construction of Puskesmas (Clinics) in West Java, then the direct disadvantage is the West Java
Provincial Government. Another case is disaster financial assistance in the Semarang area which
was corrupted, so those who became victims were Semarang residents who were the only ones
who received the aid.
In positive law in Indonesia, people's participation as victims in corruption crimes is still not
regulated in criminal law. In fact, corruption has harmed other parties, especially the public. So it
is necessary to regulate the provision of compensation and restitution to victims of corruption
crimes. So that the law can provide access to justice for people who are due to corruption crimes.
The purpose of modern criminality is to restore the situation to its original state, not only to the
perpetrator in imposing criminal charges but also to provide access to justice to the victim to restore
the situation to its original state/compensation. In the case of corruption crimes should be the
victims of direct state losses that must be returned to the rightful.
The judgment of the Corruption court on state losses has not reached the victim in the truest
sense, because almost all of the judgments of the Corruption court imposed a verdict on the return
of state financial losses through the means of substitute money being given to the state treasury,
even though the state cq financial ministry in this case is not a party directly affected by the
corruption of the state. The Court's decision in the seizure of assets, the payment of money in favor
of the victims who are directly affected by the existence of corruption, is not returned to the state.
Because the state has actually given something to be given to the rightful in this case the victims
who are directly affected. If the state's financial losses are returned to the state then it is unfair
because the state is not a party directly affected by the crime of corruption. Therefore, the Judges
in passing the judgment of the corruption court for financial losses of the state must have the
courage to take a fair verdict, that is, to return the loss to the rightful person instead of being
returned to the state. Asset recovery also includes all preventive measures to keep the value of the
asset from decreasing (Widyopramono, 2014).
According to Atmasasmita (2014), an important study of asset seizure is that property
resulting from a criminal act is recognized as a subject of criminal law that is "criminally liable",
People’s Role as Victims in State Financial Corruption
2290 | I n d o n e s i a n J o u r n a l o f M u l t i d i s c i p l i n a r y S c i e n c e , 2 ( 4 ) , Jan,
2023
not solely as the result of a criminal act or the object (Confiscation) of deprivation of a criminal
act.
The concrete form of legal protection for victims in corruption crimes is restitution and
compensation. Restitution is a form of material legal protection oriented towards victim recovery,
where the perpetrator through his criminal liability compensates the victim, while compensation
is compensation provided by the state because the perpetrator is unable to provide full
compensation for which he is responsible. Compensation for losses due to corruption crimes is
regulated in Article 35 of UNCAC which means that the State must give authority to the
judiciary/court to punish perpetrators of corruption crimes to pay compensation or compensation
to other parties who have been harmed by the crime in this case the directly affected community.
Juridically in international law The legal position of victims in corruption cases can be found in
the Declaration of Basic Principles of Justice for Victims of Crime and Abuse of Power and the
United Nations Convention Against Corruption (UNCAC) (Makaro, 2013).
The attention of a legal review in article 35 of UNCAC on the provision of restitution for
victims of corruption crimes is interesting. Several States have formulated norative rules regarding
the access of persons or legal entities who have been harmed as a result of corruption. The countries
of Colombia, Israel and Trinidad and Tobago, have regulated through their country's laws and
regulations regarding the access of persons or legal entities for those who feel they have been
harmed by corruption to be able to file claims for harm to perpetrators. Based on Article 35 of
UNCAC, two types of roles can be mapped, namely the role of the state and also the role of
perpetrators of corruption crimes. The role of the state is to perform an act of role as per the
principles of national law to restore personal rights as victims of losses due to corruption.
According to Barda Nawawi Arief, the opinion of Eddy O.S Hiariej, that the practice of
prosecution in courts of damages, for example in the Netherlands and Belgium, exists as
instrumentum sceleris or deprivation in the sense of confiscation. Deprivation of property used to
commit a crime may be subject to objectum sceleris or deprivation in the sense that confiscation
of objects related to criminal acts is addressed to the state, while Fructum sceleris or confiscation
of the proceeds of a criminal act is addressed to the victim for restitution. Corruption crimes,
victims are not only the state but also society as a result of corruption crimes. A dispossessed
fructum sceleris can be carried out in consideration of the losses of the affected state.
Indonesia has ratified the United Nations Convention Against Corruption/UNCAC or (UN
Convention on Anti-Corruption) signed by the Government of Indonesia on December 18, 2003,
through Law Number 7 of 2006 on Ratification of the United Nations Convention on Anti-
Corruption, 2003). For the Indonesian state, the convention is Indonesia's national commitment to
the enforcement of huki in the eyes of the international world in terms of preventing and
eradicating corruption.
In the mandate of UNCAC that has been ratified by Indonesia, a foundation of norms in the
legislation is needed in the form of compensation and restitution due to corruption crimes.
UNCAC's arrangements in terms of restitution have been stated in several articles, including the
regulation for compensation for losses due to corruption crimes regulated in Article 35 of UNCAC,
People’s Role as Victims in State Financial Corruption
2291 | I n d o n e s i a n J o u r n a l o f M u l t i d i s c i p l i n a r y S c i e n c e , 2 ( 4 ) , Jan,
2023
which reads: "Each state party shall take such measures as may be necessary to permit its courts
to order those who have committed offences established in accordance with this Convention to pay
compensation or damages to another State Party that has been harmed by such offences." From
these provisions, the State shall take such action as it deems necessary to give authority to the
courts to order persons who commit the crime of corruption to pay compensation, restitution or
indemnity to those who have been harmed by the crime. rules in the form of "consequences due to
acts of corruption", provision of "compensation for losses due to corruption crimes"and the
provision of "restitution of losses due to corruption crimes" is a new norm that has not been
accommodated in Law No. 31 of 1999 concerning the Eradication of Corruption Crimes. Law No.
20 of 2001 on Amendments to Law No. 31 of 1999 concerning the Eradication of Corruption
Crimes. So for the recovery of losses due to corruption, it is necessary to examine the possibility
of applying or adopting the provisions of the UNCAC in positive law.
Article 35 of the UNCAC provides space to facilitate "access to justice" for victims of
criminal acts, providing compensation for victims of criminal acts. In this case it is the obligation
of the state to formulate into legislation, in line with the rules of Article 35 of UNCAC on
(Compensation for damages due to corruption crimes).
CONCLUSION
The legal position of the community as a victim in the criminal act of corruption of state
financial losses according to criminal law in Indonesia has not been regulated as a victim who can
have access to request compensation, restitution or compensation.
The state to provide access to the return of state losses to the public as victims of corruption
crimes Indonesia has ratified the United Nations Convention Against Corruption/UNCAC
convention through Law Number 7 of 2006 concerning ratification of the United Nations
Convention on Anti-Corruption, has not fully provided space for victims in this case the public to
be able to demand compensation, restitution, compensation for corruption cases.
Practically, the researcher would like to advise the responsible party to maintain the
implementation of UNCAC to fulfill the gap in its former implementation. Meanwhile,
theoretically, future research are recommmended to unveil factors improving and hindering the
positive law related to corruption in Indonesia.
REFERENCE
Abdullah, F., Eddy, Prof. T., & Marlina, D. (2021). Perampasan aset hasil tindak pidana korupsi
tanpa pemidanaan (Non-conviction based asset forfeiture) berdasarkan hukum Indonesia dan
United Nations Convention Against Corruption (UNCAC). Jurnal Ilmiah Advokasi, 9(1).
https://doi.org/10.36987/jiad.v9i1.2060
Adji, I. S. (2009). Korupsi dan penegakan hukum. Diadit Media.
Alam, D. (2022). Perilaku koruptif pelaku tindak pidana korupsi dalam perspektif kriminologi dan
viktimologi. Supremasi Hukum, 18(2), 111.
People’s Role as Victims in State Financial Corruption
2292 | I n d o n e s i a n J o u r n a l o f M u l t i d i s c i p l i n a r y S c i e n c e , 2 ( 4 ) , Jan,
2023
Ariyanti, V. (2019). Konsep perlindungan korban dalam sistem peradilan pidana nasional dan
sistem hukum pidana Islam. Al-Manahij: Jurnal Kajian Hukum Islam, 13(1).
https://doi.org/10.24090/mnh.v0i1.2224
Asmorojati, A. W. (2017). Urgensi pendidikan anti korupsi dan KPK dalam pemberantasan tindak
pidana korupsi di Indonesia. The 6th University Research Colloquium 2017.
Atmasasmita, R. (2014). Perampasan aset dalam praktik peradilan, makalah disampaikan pada
wokshop perampasan aset tindak pidana.
Dalimunthe, J. S. (2020). Penegakan hukum pidana pengembalian kerugian keuangan negara
melalui perampasan aset hasil tindak pidana korupsi yang dikuasai pihak ketiga. Jurnal
Indonesia Sosial Sains, 1(2). https://doi.org/10.36418/jiss.v1i2.15
Dinarjito, A. (2017). Analisis temuan badan pemeriksa keuangan atas penerimaan negara bukan
pajak kementerian/lembaga. Info Artha, 1(1). https://doi.org/10.31092/jia.v1i1.5
Flora, H. S. (2018). Keadilan restoratif sebagai alternatif dalam penyelesaian tindak pidana dan
pengaruhnya dalam sistem peradilan pidana di Indonesia. University Of Bengkulu Law
Journal, 3(2). https://doi.org/10.33369/ubelaj.v3i2.6899
Indriana, Y. (2019). Pengembalian ganti rugi keuangan negara pada perkara tindak pidana korupsi.
Cepalo, 2(2). https://doi.org/10.25041/cepalo.v2no2.1769
Kabba, S. H., Arjaya, I. M., & Widyantara, I. M. M. (2021). Prosedur pengembalian dan pemulihan
kerugian negara akibat tindak pidana korupsi. Jurnal Interpretasi Hukum, 2(3).
https://doi.org/10.22225/juinhum.2.3.4139.573-579
Kaimuddin, A. (2015). Perlindungan hukum korban tindak pidana pencurian ringan pada proses
diversi tingkat penyidikan. Arena Hukum, 8(2).
https://doi.org/10.21776/ub.arenahukum.2015.00802.7
Kesuma, D. A. (2022). Penerapan mutual legal assistance (mla) dan perjanjian ekstradisi sebagai
upaya Indonesia terkait pengembalian aset hasil tindak pidana korupsi. Lex LATA, 3(1).
Kumombong, Y. (2022). Kajian yuridis mengenai tindak pidana korupsi dana bantuan sosial
COVID-19 yang dilakukan oleh pejabat daerah. Lex Privatum, 10(3).
Linggaraja, U. S. (2021). Pembumian nilai-nilai luhur pancasila, keniscayaan dalam mewujudkan
Indonesia yang berdaulat dan maju pada masa dan pasca pandemi COVID-19. Jurnal
Pembumian Pancasila, 1(2), 112124.
Makaro, M. T. (2013). Pengkajian hukum tentang penerapan restorative justice dalam tindak
pidana yang dilakukan oleh anak-anak. BPHN Kementerian Hukum dan HAM.
Mubarak, R., & Trisna, W. (2021). Penentuan kerugian keuangan negara akibat penyalahgunaan
kewenangan pejabat pemerintah. Jurnal Ilmiah Penegakan Hukum, 8(2).
https://doi.org/10.31289/jiph.v8i2.5811
Mustofa, M. (2021). Kriminologi: Kajian sosiologi terhadap kriminalitas, perilaku menyimpang,
dan pelanggaran hukum. Prenada Media.
Rachman, L. A. (2021). Tindak pidana pencucian uang dalam kajian yuridis dan viktimologi.
Dinamika, 27(8).
People’s Role as Victims in State Financial Corruption
2293 | I n d o n e s i a n J o u r n a l o f M u l t i d i s c i p l i n a r y S c i e n c e , 2 ( 4 ) , Jan,
2023
Shapland, J. (1986). Victim assistance and the criminal justice system. In E. A. Fattah (Ed.), From
crime to victim policy. The Macmillan Press, Ltd.
Sunarso, H. S. (2022). Viktimologi dalam sistem peradilan pidana. Sinar Grafika.
Trisna, W., & Mubarak, R. (2018). Kedudukan korban dalam kasus tindak pidana korupsi. Jurnal
Administrasi Publik : Public Administration Journal, 7(2).
https://doi.org/10.31289/jap.v7i2.1333
Widiartana, G. (2014). Viktimologi perspektif korban dalam penanggulangan kejahatan. Cahaya
Atma Pustaka.
Widyopramono. (2014). Peran kejaksaan terhadap aset revocery dalam perkara tindak pidana
korupsi.
Yanuar, P. M. (2007). Pengembalian aset hasil korupsi. Alumni.
Yulia, R. (2016). Mengkaji kembali posisi korban kejahatan dalam sistem peradilan pidana.
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada, 28(1).
https://doi.org/10.22146/jmh.15858
Zulfa, E. A. (2017). Pergeseran paradigma pemidanaan dl Indonesia. Jurnal Hukum &
Pembangunan, 36(3). https://doi.org/10.21143/jhp.vol36.no3.1256