Pertanggungjawaban Tindak Pidana Penyalahgunaan Anggaran Pendidikan oleh Sekolah Swasta. (Accountability for Criminal Acts of Misuse of Education Budget by Private Schools).

Putra, Rendy Arcapada (2024) Pertanggungjawaban Tindak Pidana Penyalahgunaan Anggaran Pendidikan oleh Sekolah Swasta. (Accountability for Criminal Acts of Misuse of Education Budget by Private Schools). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Education is one of the factors contributing to the development of a country. This is also stipulated in the 1945 Constitution of Indonesia, which asserts that everyone has the right to education, mandatory basic education, and that the government must finance it. Therefore, the government implements the School Operational Assistance (Bantuan Operasional Sekolah, BOS) program. Funds from the central government are distributed through provincial, city, and district governments before reaching eligible schools. However, there is still considerable misuse of BOS funds. The objective of this research is to understand the Criminal Law Sanctions for Misuse of BOS Funds and the Recovery of State Losses due to Corruption in BOS Funds. This thesis research adopts a Juridical-Normative method with Legislative, Philosophical, and Conceptual approaches. Based on Article 2 of Law Number 20 Year 2001 on Amendments to Law Number 31 Year 1999 concerning the Eradication of Corruption, there are criminal sanctions for perpetrators of corruption offenses. As stated is Articles 18, 32, 33, 34, and 38 of Law Number 20 Year 2001 on Amendments to Law Number 31 Year 1999 concerning the Eradication of Corruption, the law explains the application of criminal sanctions imposed on perpetrators of corruption offenses related to School Operational Assistance funds, as well as the recovery of state financial losses caused by corruption offenses.

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