Institutional Repository UIN Sunan Kalijaga YogyakartaPENERAPAN STANDAR PEMBUKTIAN KERUGIAN KEUANGAN NEGARA (ACTUAL LOSS) DALAM TINDAK PIDANA KORUPSI PASCA PUTUSAN MK NO. 25/PUU-XIV/2016 (ANALISIS TERHADAP KASUS IMPOR GULA OLEH THOMAS TRIKASIH LEMBONG)NIM.: 22103040119Rasyid Alif FauziauthorThis study examines the application of the standard of proof for actual financial losses to the state in corruption cases following Constitutional Court Decision No. 25/PUU-XIV/2016, using the sugar import case involving Thomas Trikasih Lembong as a case study. This study was motivated by the discrepancy between the calculation of state financial losses by the Financial and Development Supervision Agency (BPKP) and the amount of losses deemed proven by the panel of judges. This study aims to analyze the standard of “actual loss” following Constitutional Court Decision No. 25/PUU-XIV/2016 and to examine its application in the Thomas Trikasih Lembong case based on Gustav Radbruch’s legal objectives. This study employs a juridical-normative research method using legislative, conceptual, and case-based approaches. Research data were obtained through a literature review of laws and regulations, court decisions, and case documents, as well as supporting data in the form of interviews. All data were analyzed qualitatively by linking legal provisions, the concept of “actual loss,” Constitutional Court Decision No. 25/PUU-XIV/2016, and the facts and legal considerations in the Thomas Trikasih Lembong case.. The research findings indicate that the standard for “actual loss” following Constitutional Court Decision No. 25/PUU-XIV/2016 requires that the financial loss to the state be one that has actually occurred, is tangible, and can be quantified; thus, losses that are still potential in nature or consist of estimates cannot be used as the basis for fulfilling the element of financial loss to the state. In the case of Thomas Trikasih Lembong, the BPKP’s calculated figure of Rp578,105,411,622.47 does not automatically prove the full extent of the state’s financial loss. After evaluating the evidence and trial facts, the Panel of Judges determined the proven state financial loss to be Rp194,718,181,818.19. This application is consistent with Constitutional Court Decision No. 25/PUU-XIV/2016 and fulfills the principles of justice and public interest. Meanwhile, from the perspective of legal certainty, the application of “actual loss” has clear criteria and aligns with the Constitutional Court Decision; however, the consistency of its application at every stage of law enforcement remains suboptimal.364.132 3 Korupsi2026-08-27UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS SYARI’AH DAN HUKUMThesis

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