Institutional Repository UIN Sunan Kalijaga YogyakartaURGENSI AUDIT INVESTIGATIF DALAM MENGUNGKAP TINDAK PIDANA PERBANKAN PADA KOPERASI SIMPAN PINJAM (STUDI PUTUSAN NOMOR 250/PID.SUS/2024/PN YYK)NIM.: 22103040208Deajeng Nalendri Inggil PakartiauthorAn investigative auditing is a process of in-depth financial examination aimed at uncovering indications of fraud or criminal acts, such as corruption, embezzlement, illegal fundraising, and other financial-related offenses. In case Number 250/Pid.Sus/2024/PN Yyk, a savings and loan Cooperative was found to have collected funds from the public without obtaining authorization from Bank Indonesia (BI), whose authority has now been transferred to the Financial Service Authority (Otoritas Jasa Keuangan/OJK). Therefore, the savings and loan cooperative violated Article 17 and Article 46 of Law Number 10 of 1998 concerning Amendments to Law Number 7 of 1992 on Banking. Based on these circumstances, this research focuses on two main aspects. First, the application of investigative auditing in uncovering criminal acts in Case Number 250/Pid.Sus/2024/PN Yyk. Second, the role of investigative auditing as evidence and its influence on judges’ decisions during trial proceedings in the same case. To addres these issues, this study employes an empirical juridical research metod by examining Forensic Accounting Theory and Theory of Evidence as its analytical framework. These theories are used to understand the application of investigative auditing and its position as evidence in criminal justice proceedings. Data collection techniques include interviewa as primary data and literatute study as secondary data. The research was conducted at the Regional Police of the Special Region of Yogyakarta and the Public Accounting Firm M&K Partners. The results of the study show that the applicatation of investigative auditing in Case Number 250/Pid.Sus/2024/PN Yyk, plays a crucial role in uncovering fraud committed within the PAS Savings and Loan Cooperative. This process is carried out through systematic stages by professional auditors, including problem identification, preliminary axamination, audit plan development, in-depth audit execution, and the preparation of a credible final report. These stages are regulated under the investigation services Standards (Standar Jasa Investigasi/SJI) issued by the Indonesian Institute of Certified Public Accountants (IAIP), thereby ensuring the production of accurate audit reports. The investigative audit report may be used as one of the lawful pieces of evidence in court proceedings, as referred to in Article 183 of the Indonesian Criminal Procedure Code (KUHAP). As written document, the audit report is categorized as documentary evidence. However, to strengthen evidentiary value and to convince the judge, it must be supported by at least two form of evidence, such as witness testimony, indicia (circumstantial evidence), or the defendant’s statement. This combination of evidence enables the judge to form a conviction that a criminal act has been commited and that the defendant in Case Number 250/Pid.Sus/2024/PN Yyk.345 Hukum Pidana2026-04-22UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS SYARI’AH DAN HUKUMThesis

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