Settlement of Regional Financial Losses by State Civil Apparatus in Bukittinggi City Based on Regulations Government Number 38 of 2016

This research aims to determine the resolution of regional financial losses by the State Civil Apparatus in Bukittinggi City based on Government Regulation Number 38 of 2016, the obstacles in resolving regional financial losses by the State Civil Apparatus in Bukittinggi City and efforts to resolve them. This research is descriptive in nature and uses empirical juridical methods. Data was collected by interviews and literature study. Based on the research results, the settlement of regional financial losses by the State Civil Apparatus in Bukittinggi City was carried out by the Regional Loss Settlement Team. The Regional Loss Settlement Council's decision is whether a regional loss has occurred or not. The sanctions are in the form of a warning, compensation of a certain amount of money, reduction and/or suspension of rank/position. Obstacles in resolving regional financial losses by State Civil Apparatus include the death of the perpetrator, the family/heirs being unable to pay off the losses, differences in understanding and human resource problems as well as a suboptimal settlement team. Therefore, resolution efforts are needed, namely the family of the deceased State Civil Apparatus making a statement that they are unable to pay off regional losses, unifying understanding and improving the quality of human resources.