<![CDATA[Tindak pidana korupsi memiliki karakteristik yang sangat berbeda dengan tindak pidana lainnya karena adanya unsur kerugian keuangan negara. Kerugian keuangan negara memiliki dimensi normatif sesuai dengan asas legalitas, sehingga berkepastian hukum. Pembuktian terhadap adanya kerugian keuangan negara tidak semata-mata mengacu pada analisis teknis yuridis, namun analisis audit terhadap kerugian keuangan negara perlu adanya analisis akuntansi forensic, sehingganya kerugian keuangan negara dalam bentuk kuantitas dan kualitasnya dapat diketahui secara obyektif, dan akhirnya pengembalian terhadap kerugian keuangan negara dapat dilakukan dengan upaya hukum perdata (civil procedure) maupun melalui upaya pidana (criminal procedure). Corruption has very different characteristics from other criminal acts because of the element of financial loss to the state. State financial losses have a normative dimension in accordance with the principle of legality, so that they have legal certainty. Proof of the existence of state financial losses does not merely refer to juridical technical analysis, but audit analysis of state financial losses requires forensic accounting analysis, so that state financial losses in the form of quantity and quality can be objectively known, and ultimately the return to state financial losses. can be done by means of civil law (civil procedure) or through criminal procedure (criminal procedure).]]>
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