This legal research entitles the implementation of the calculation of state
financial losses by the State Audit Board (SAB) in the case of corruption
especially case number: 16/Pid.Sus/2013/P.Tipikor.Yk, Legal Problem in this
article is about how the implementation of the calculation State of financial losses
by state Audit Board (SAB) in the case of Corruption. This research aim to know
about the implementation of calculation of State financial losses by the State
Audit Board (SAB) in the case of corruption especially case number:
16/Pid.Sus/2013/P.Tipikor.Yk,. The type of this research is done base on
normative legal research by conducting research on positive law to obtain primary
data as the main data and research the main literature to obtain secondary data.
The analysis Method that used on this research is Qualitative Method. The result
of this study conclude that calculation of State financial losses by the State Audit
Board (SAB) in the case of corruption especially case number
16/Pid.Sus/2013/P.Tipikor.Yk, not yet applied by State Audit Board (SAB) in
calculating the financial losses that regulated on Law number 15 of 2006, but the
application depends on prosecutor using an auditing firm or other institution that
calculating the financial losses of the state.