LEGAL ASPECTS OF STATE FINANCIAL LOSS CALCULATION IN SELF-PROTECTIVE EQUIPMENTS PROCUREMENT IN COVID-19 PANDEMIC PERIOD IN INDONESIA
Robertson Pakpahan, Syafruddin Kalo, Alvi Syahrin, Edi Yunara

Doctor of Law Program, Faculty of Law, University of North Sumatra, Medan

Abstract

Presidential Decree Number 12 of 2020 concerning the Determination of Non-Natural Disasters for the Spread of Corona Virus Disease 2019 (Covid-19) As a National Disaster has established a national emergency status based on the increasing number of victims and property losses, the expansion of the coverage of areas affected by disasters, and the emergence of implications a very broad socio-economic system. Determining the status of a national disaster has consequences on the Government^s responsibility to reduce risks and protect the community from the impact of the spread of Covid 19, such as providing personal protective equipment for medical personnel and the public. The procurement of large amounts of personal protective equipment in a short period of time creates legal risks such as criminal acts of corruption if the procurement results in losses to state finances. The use of the method of calculating state financial losses in the procurement of personal protective equipment during the Covid 19 pandemic must be carried out appropriately in accordance with the characteristics as a requirement for law enforcement. This article examines the legal aspects of the characteristics of calculating state financial losses in the procurement of personal protective equipment during the Covid 19 pandemic in Indonesia.
This research is a normative juridical research. The data used are secondary data in the form of laws and regulations obtained through literature study. The approach method used is the conceptual approach (conceptual approah) and the statutory approach (statue approach). Data analysis is carried out by systematizing the data for further use of the data to translate the concept of state financial loss and methods of calculating state financial losses in the procurement of personal protective equipment during the Covid-19 pandemic.
The results showed that the calculation of state financial losses in the procurement of personal protective equipment during the Covid

Keywords: personal protective equipment, covid 19, state financial losses, procurement

Topic: Governance and Anti-Corruption