MEKANISME PENGEMBALIAN KERUGIAN DAERAH AKIBAT TINDAK PIDANA KORUPSI TERHADAP APBD (Studi di Kejaksaan Negeri Kota Yogyakarta dan Kejaksaan Negeri Sleman)

The Corruption Criminal Act has given the entrance successful return of state / regional financial loss of corruption. Even, the failure to restore the state's losses can reduce the 'meaning' of punishment against corruptors in eradication procces of corruption. Although, the level of state losses have been done recovery, but the loss of the region is also a major highlight, especially the losses experienced of the region associated with fund sourced from the budget. Regardless of the success of the legal remedies for the restoration of state losses, either through a court action or a replacement payment, further issues related to the return of the region where the criminal act of corruption is committed. In this case, the scale of corruption sourced from Regional Government Budget funds, the region is still aggrieved because when the prosecutor executes a court decision, the prosecutor refunds the money to the state treasury. this is exacerbated as well when the construction of corruption criminal law does not detail in the procces of regional financial loss returns of corruption that be base on Regional Government Budget funds