Legal Review of the Misuse of Health Operational Assistance (BOK) Funds at the Central Aceh Health Office: An Analysis of Law No. 31 of 1999 in conjunction with Law No. 20 of 2001
Keywords:
BOK Fund, Corruption, Central Aceh, PTPK LawAbstract
This study aims to analyze the legal review of the misuse of Health Operational Assistance (BOK) funds at the Central Aceh Health Office based on Law No. 31 of 1999 jo Law No. 20 of 2001. This case became an unlucky crew because it involved state losses of IDR 5.34 billion with the modus operandi of cutting incentives for health workers and fictitious reports. The research method used is normative-empirical juridical with a legislative approach and case studies. The results of the study show that these actions clearly meet the elements of corruption offenses in Article 2 and Article 3 of the PTPK Law. This study concludes the need to strengthen internal supervision, governance transparency, and community participation in the supervision of health budgets in the regions to prevent corruption recidivism
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