THE EXISTENCE OF POLICE IN INVESTIGATION AND INVESTIGATION OF ALLEGED ABUSE OF FINANCIAL ENTITIES OF FOUNDATIONS

Abstract

This study aims to analyze the basic legal aspects of the existence of the police in the Investigation and Investigation of allegations of misuse of Foundation legal entity finances. This research is Empirical Normative in nature, namely research by looking at the existing conditions in the field by linking the source of law to the regulations that apply in the Republic of Indonesia. The benefit that will be received from the results of this research is to know and use this study as a basis and theory in terms of knowing and analyzing the legal aspects of the existence of the police in the Investigation and Investigation of allegations of misuse of Foundation legal entity finances. The results of the study show that by referring to the legal provisions of the Criminal Procedure Code, the authority of the police is based on laws and regulations, namely based on the provisions of Article 7 paragraph (1) letter b to letter j of the Criminal Procedure Code, namely receiving reports or complaints from someone about the existence of a criminal act, and based on Article 14 paragraph 1 of Law Number 2 of 2002 concerning the Police of the Republic of Indonesia letter (g) to conduct investigations and investigations into all criminal acts in accordance with the criminal procedure law and other laws and regulations. The existence of the Police legally has absolutely no authority to carry out an Audit of the Darussholihin Islamic Boarding School Finances, thus the actions of the Labuhanbatu Resort Police to Terminate the Investigation of Investigators Written Report on behalf of Syaiful Bahri dated 08 September 2020 concerning Examination of the Financial Statements of the Darussholih Islamic Boarding School according to the author is appropriate and correct because it is in accordance with the provisions of Article 53 of the Law of the Republic of Indonesia (UU) Number 16 of 2001