This study aims to discover the new role of investigative audit in BUMN Persero in calculating state losses in the perspective of positive law and Islamic law. The results of the study indicate that the investigative audit function of BUMN Persero to calculate state losses can be used as evidence. This makes the determination of state losses an important matter to determine whether a ... https://www.roneverhart.com/Craggy-Range-Sauvignon-Blanc-Te-Muna-Road-Vineyard-Martinborough-2022/