PERTANGGUNGJAWABAN PIDANA PELAKU TINDAK PIDANA KORUPSI DALAM PENYIMPANGAN PENYERAPAN ANGGARAN APBD PADA BELANJA HIBAH KABUPATEN BENGKALIS (STUDI PUTUSAN NO 4/PID.SUS.TPK/2017/PN.PBR).”

Abstract

Grant fund corruption can occur because of the abuse of power by the
authorities. The number of cases of corruption in the absorption of the grant
spending APBD that occurred in Bengkalis Regency is quite high. If you look at
the criminal cases of corruption, especially in the irregularities in the absorption
of the APBD, grant spending committed by unscrupulous members of the DPRD
actually involves many parties. The money received was intended for the
defendant to fight for an additional budgetary amount included in the grant funds
in the Bengkalis Regency APBD. However, in the process of asking for
accountability of perpetrators of criminal acts of corruption, especially in
irregularities in the absorption of the APBD, grant expenditures are not carried
out thoroughly.
This type of research can be classified in the type of sociological legal
research (empirical), because in this study the author directly conducted research
at the location or place being studied in order to provide a complete and clear
picture of the problem under study. This research was conducted in the legal area
of Bengkalis Regency. The data sources used are primary data and secondary
data. Data collection techniques in this study were interviews and literature
review.
The conclusions that can be obtained from the results of the research are
First, the criminal responsibility of the perpetrators of Corruption in the
Absorption of APBD Budget on the Bengkalis Regency grant expenditure (Study
of Decision No.4 / Pid.Sus.TPK / 2017 / PN.PBR) involves many parties. The
party held accountable is only one perpetrator. However, in the process of asking
for accountability of perpetrators of criminal acts of corruption, especially in
irregularities in the absorption of the APBD, grant expenditures are not carried
out thoroughly. Second, Constraints in holding criminal accountability for the
perpetrators of Corruption in the Absorption of APBD Budget in Bengkalis
Regency grant expenditures related to the results of assets from criminal acts
committed are very difficult for its flow to be traced. So that the parties involved
are difficult to hold criminal responsibility.
Keywords: Criminal Accountability, Corruption, Grant Expenditures