INKONSISTENSI PENENTUAN KERUGIAN NEGARA AKIBAT KREDIT MACET PADA BANK BUMN (Studi Putusan Mahkamah Konstitusi No. 77/PUU-IX/2011 V. No. 62/PUU-XI/2013 dan Putusan Mahkamah Agung No. 238 K/PID.SUS/2014) = Inconssistency in Determination of State Losses for Consequence of Non Performing Loan in State Owned Enterprise Bank (Case Study Constitutional Court Decision No. 77/PUU-IX/2011 v. No. 62/PUU-XI/2013 and Supreme Court Decision No. 238 K/PID.SUS/2014)