PENERAPAN PIDANA TERHADAP PELAKU TINDAK PIDANA KORUPSI DANA BOS (STUDI PUTUSAN NOMOR: 55/Pid.sus-TPK/2021/PN.Plg)

Corruption of School Operational Assistance (BOS) funds is a form of corruption crime that directly affects the quality of education and the fulfillment of students’ rights. BOS funds, which are intended to support school operational activities, are often misused by certain parties in violation of state financial management regulations. This study aims to analyze the application of criminal sanctions against perpetrators of BOS fund corruption and to examine the judges’ considerations in imposing sentences in Case Number: 55/Pid.Sus-TPK/2021/PN.Plg. This research employs a normative legal research method with statutory and case approaches. The data sources consist of primary, secondary, and tertiary legal materials, which are analyzed qualitatively. The results of the study indicate that the criminal sanctions imposed on the defendant are in accordance with Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 on the Eradication of Corruption Crimes, particularly Article 3, through the imposition of imprisonment, fines, and additional penalties in the form of compensation for state financial losses. The judges’ considerations were based on juridical aspects, including the fulfillment of criminal elements and valid evidence, as well as non-juridical aspects such as the impact of the crime on the education sector and the subjective condition of the defendant. This study concludes that the court decision reflects the principles of legal certainty and justice; however, strengthening criminal sanctions is still necessary to provide a stronger deterrent effect.