Publication Details
Abstract
Objective: This study aims to analyze conceptual and juridical problems related to the definition of state finance in grant management and its implications for proving the element of state losses in corruption cases. Method: The research method used is normative legal research with legislative, conceptual, and case approaches, supported by the analysis of court decisions as well as the doctrine of state financial law and criminal law. Results: The results of the study show that there are inconsistencies in the interpretation of state finances, especially for grants that have been distributed to third parties, thus causing legal uncertainty in determining the status of state losses. Novelty: It is necessary to reconstruct the definition of state finance that is more restrictive and based on the principles of state control and responsibility so that there is no overcriminalization in law enforcement practices.