CALCULATION METHOD OF STATE FINANCIAL LOSSES IN THE PROCUREMENT OF MEDICAL DEVICES IN INDONESIA

Abstract

The objective of this study is to learn and analyze the calculation method of state financial losses in the procurement of medical devices in Indonesia. This study is normative legal research using a conceptual approach and a statutory approach. The data used are secondary data collected through a literature study. The results of the study conclude that first, the factors that influence state financial losses in the procurement of medical devices are the factors of the usefulness of goods as needed. For the procurement of medical devices whose property of the goods is unity in order to be utilized as needed, the calculation method of the state financial losses used is the total loss method. However, for the medical devices whose property of the goods can be utilized separately, the calculation method of the state financial losses used is a net loss method. Another factor that influences is the price fairness factor if the procurement of medical devices can be utilized as needed, but the price of the medical devices exceeds fairness. Second, the calculation method of the state financial losses used because of the price fairness factor is the price fairness method.