The main problem in this research is what are the weaknesses of the regulation in saving state financial losses in handling corruption cases in Indonesia today and how the reconstruction of saving state financial losses in handling corruption cases in Indonesia based on justice values. To answer that problem, the writer uses the social legal research method, carried out with case studies using legal process by law enforcement officials until a court decision, by the community such legal processes are considered to have injured a sense of justice in the community and detrimental to the state. The results showed that in the practice of handling criminal acts of corruption in Indonesia are only prioritize imprisonment of the perpetrators and those involved in these criminal acts of corruption, the existing regulations and legal system do not make maximum efforts to recover the losses of the State. Existing legislation specifically regulating corruption is Law Number 20 of 2001 concerning Amendment of Law Number 31 of 1999 concerning Eradication of Corruption Crimes has not touched the handling of corruption with special treatment, namely the handling process from law enforcement officials is more concerned with imprisonment and judicial process. Where this requires a very high cost derived from state finances that comes from public tax money. Reconstruction as referred to is the reconstruction of the primary rules namely the Law on Corruption Crimes, the Law on Corruption Eradication Commission and the Law on the Supreme Audit Board which is the legal umbrella for law enforcers both from the Prosecutor's Office, Police, Corruption Eradication Commission, and the judges in deciding a case of corruption to be given additional articles or not so that efforts to deal with corruption can be more focused on saving state's financial losses.