OPTIMALISASI PENGEMBALIAN UANG NEGARA HASIL TINDAK PIDANA KORUPSI OLEH KEJAKSAAN TINGGI YOGYAKARTANIM.: 21103040020Seroja Dinda NirwanaauthorThis study aims to analyze the optimization of the return of state losses due to corruption crimes by the Yogyakarta Special Region High Prosecutor's Office and identify the factors that affect its effectiveness. The background of this research is based on the existence of several cases of criminal acts that are not followed by the payment of compensation by the perpetrator, thus causing problems in efforts to recover state finances. This condition shows that the state as a victim has not obtained recovery for the losses caused, so it may reflect the ineffectiveness of the state's compensation mechanism in law enforcement practices. The research method used was empirical juridical with data collection through interviews at the Yogyakarta Special Region High Prosecutor's Office and literature studies. Data analysis was carried out qualitatively by examining the relationship between normative provisions and their implementation in the practice of state refunds at the Yogyakarta Special Region High Prosecutor's Office. The results of the study show that the optimization of state loss returns has not been achieved optimally, due to several factors, including limitations in asset tracing, limited economic capabilities of perpetrators, and disparities between prosecutors' demands and judges' decisions in imposing additional penalties for substitute money and subsidiary imprisonment. The optimization of state refunds is influenced by legal substance factors, law enforcement factors, facilities and facilities, as well as community factors and legal culture. Therefore, the effectiveness of recovering state losses does not only depend on the applicable legal norms, but also on the professionalism of law enforcement officials, adequate facility support, and public legal awareness in supporting the eradication of corruption. The conclusion of this study is that the regulation of subsidiary prison sentences needs to be evaluated and strengthened with a more optimal asset recovery mechanism, and efforts are needed to minimize the disparity between the judge's decision and the prosecutor's demands through the preparation of more targeted guidelines for judges in imposing additional penalties and strengthening the prosecutor's arguments in formulating demands, so as to support the optimization of state losses more effective.364.132 3 Korupsi2026-06-08UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS SYARI’AH DAN HUKUMThesis