PERTANGGUNGJAWABAN PIDANA TERHADAP DANA SISA LEBIH PERHITUNGAN ANGGARAN (SiLPA) YANG MERUGIKAN KEUANGAN NEGARA

This study aims to determine the criminal liability of SiLPA funds thatare detrimental to the state's finances and to determine the criminal law policy onthe regulation of the use of excess Budget Calculation Funds (SiLPA).The research method used is the type and source of the data obtainedthrough legal materials as primary data and supported by secondary data frombooks, laws and regulations and others. This study uses qualitative data analysis.The results showed that the use of SiLPA funds that resulted in statelosses was included in a criminal act of corruption, because SiLPA funds are partof state finances which if there is behavior that deviates from its management,then it can be punished as stated in Law Number 20 of 2001 on the Eradication ofCriminal Acts of Corruption. The criminal law policy is the article of the PPTKLaw to change the provisions concerning the limits on the return of state financeswhich abolish criminal sanctions and which cannot abolish, that the return of statefinancial losses at the investigation, investigation and prosecution level must stillnot eliminate the crime.Keywords: Criminal Liability, SiLPA Fund, State Finance