The purpose of this thesis research is to examine and analyze the steps taken by prosecutors in efforts to recover assets resulting from corruption crimes, specifically in cases where perpetrators are unable to pay replacement money. It also aims to identify and analyze the challenges faced by prosecutors in dealing with such perpetrators. This research is an empirical legal study employing a statutory, conceptual, and sociological approach. Data collection was conducted through interviews in the research area, and the data were analyzed qualitatively using descriptive analysis, interpreted and discussed based on legal theories (doctrines), principles, and regulations concerning asset recovery. The findings of this study reveal several steps undertaken by prosecutors when dealing with perpetrators unable to pay replacement money, including: retracing assets, issuing statements of inability to pay, coordinating with correctional institutions, and preparing execution reports. These steps have been implemented in accordance with existing regulations. However, several obstacles have hindered their effectiveness. Internal factors include limited personnel, insufficient budget, and inadequate infrastructure, while external factors include assets being used as collateral in banks and the accused individuals lacking sufficient assets. This study recommends that the Prosecutor's Office enhance the competencies of prosecutors in asset management and financial analysis to improve the accuracy and thoroughness of asset tracing. Additionally, an integrated information system between institutions should be developed to accelerate access to asset ownership data, and administrative and substitute criminal execution processes should be accelerated to ensure legal certainty.