Recovery of state financial losses due to corruption is still an issue in Indonesia. Currently, this problem is resolved only through a conventional criminal justice process oriented towards punishment so that the recovery of state financial losses does not achieve maximum results. This study aims to analyze the appropriate model for accelerating the recovery of state losses due to corruption. This research is a juridical-philosophical research based on secondary data in the form of primary, secondary, and tertiary legal materials, using a statutory, philosophical, and conceptual approach. The data collection technique utilized a literature study and then analyzed qualitatively. This study concludes that a solution is needed as an alternative settlement of corruption cases through agreements based on the dual track system model of restorative justice, but constitutionally justified, according to legal theory, especially criminal law, and philosophically according to the theory of restorative justice. The solution is to accelerate the return of corrupt state finances through agreements with the restorative justice approach of the dual track system model, which is an effort based on democratic values, justice, benefit, fair legal certainty, and respect for the constitutional rights of the Indonesian people, aiming at people's welfare so that constitutionally not contrary to Article 1 paragraph (3) of the 1945 Constitution.