Dealing with Errors in Accounting Investigative criminal behavior centered on restorative justice

Abstract

The purpose of this research is to analyze the efficacy of restorative justice as a legal framework for investigating and prosecuting 
embezzlement crimes. To address the way the criminal justice system has evolved, the restorative justice movement has emerged as 
a way of thought that prioritizes the participation of victims and offenders who often feel left out of the system's workings.  
Normative legal research was the methodology used in this study. There are three levels of legal resources utilized: primary, 
secondary, and tertiary. Two research methods, the Statute Approach and the Conceptual Approach, were used for the analysis. 
Article 16 Paragraph (2) and Article 18 of Law No. 2 of 2022 concerning The State Police of the Republic of Indonesia, known as 
discretion, and The Republic of Indonesia National Police Regulation No. 8 of 2021 concerning The Handling of Criminal Acts 
based on Restorative Justice still do not have the force of law because they contradict with Law No. 8 of 1981 concerning the 
Criminal Procedure, which is the legal protection in handling criminal cases, including the crime of embezzlement. So, according to 
this research, there is a legal basis for solving embezzlement cases through a restorative justice approach during the investigation 
stage.