Main Article Content
The regulations governing state finances are the state finance law and the state treasury law which delegate the dominant criminal acts in the corruption law in the form of state financial losses, bribery, embezzlement in office, extortion, fraudulent acts, interests, gratuities, other crimes related to corruption. The purpose of this article is to reconstruct criminal acts against state finances, through philosophical approaches, sociological approaches, conceptual approaches, statutory approaches and constitutional approaches. In the constitution there is a rematerialization of the law which is essentially to restore state finances, the reconstruction of the law on corruption in minimizing state financial losses is always carried out to obtain an effective model in restoring state finances. Including the imposition of receivables as an additional crime for Entrepreneurs who carry out government projects from the state revenue and expenditure budget and/or regional revenue and expenditure budget and then commit a criminal act of corruption.