Currently, corruption in Indonesia has become highly systemic, involving offenders ranging from lower-echelon employees to high-ranking state officials. Strict law enforcement through punishment has proven insufficient to create a deterrent effect and ineffective in recovering the state financial losses. Therefore, a transformation of preliminary and crime investigation processes is required to strengthen law enforcement against corruption. The paradigm of preliminary and criminal investigators must be shifted from a focus on punishment and imprisonment of offenders to the recovery of state financial losses. This concept of recovering state financial losses is known as restorative justice.