The progress of human civilization, in the fields of science, information technology, communication, and transportation has hit almost the whole world without exception. The development of Science and Technology has various impacts, both positive and negative. One of the negative impacts that hit Indonesia related to the development of Science and Technology is a crime with an economic motive that is rife. The development of corruption in Indonesia is increasing along with the development of Science and Technology (IPTEK). Realizing that the problem of corruption is complex, the Corruption Crime is an important thing to be faced through firm and clear steps. The substantial number of losses experienced by the state raises main questions about where the fantastic flow of funds because of criminal acts leads too. In terms of handling criminal acts of corruption cases, it is necessary to use a follow the money approach. The settlement of corruption cases with a follow the money approach that traces the flow of funds because of corruption is more applicable considering that it is used to trace the losses caused by the existence of the criminal case, compared to only a follow the suspect approach.