Authority and Mechanism of Execution of Money in Lieu by Public Prosecutors in the Legal System and State Finance in Indonesia

Abstract

Corruption crimes not only cause legal losses, but also significant economic losses to state finances. One of the legal instruments used to recover these losses is additional punishment in the form of restitution. The Public Prosecutor (JPU) has a strategic role in executing restitution based on a court decision that has permanent legal force. This research aims to analyze the authority of the Public Prosecutor in executing restitution and examine the implementation mechanism within the framework of the Non-Tax State Revenue (PNBP) system. By using the normative juridical method, this research examines applicable legal provisions such as the Criminal Procedure Code, Anti-Corruption Law, Prosecutor's Office Law, and Non-Tax State Revenue Law, and is analyzed through a legal policy and economic approach. The results of the study show that the authority of the prosecutor in the execution of restitution already has a strong legal basis, but its implementation still faces challenges such as difficulties in tracking assets, overlapping rules, and not optimal institutional synergy. The mechanism for depositing restitution as PNBP also requires system integration, transparency, and increased institutional capacity in order to make a real contribution to the recovery of state finances. This study recommends reforming execution procedures, strengthening inter-agency cooperation, and developing an information technology-based reporting system to improve the effectiveness and accountability of restitution execution in Indonesia.