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Dian Rimayanti; Prisca Trifena Puspita; Sinta Tri Hapsari; Felisya Natalia Purwanto; Tries Ellia Sandari

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

Kecurangan (fraud) di sektor perbankan daerah merupakan ancaman serius yang dapat merugikan keuangan negara dan menurunkan kepercayaan publik. Penelitian ini bertujuan menganalisis kasus korupsi pengadaan iklan pada Bank Pembangunan Daerah Jawa Barat dan Banten (Bank BJB) menggunakan pendekatan Fraud Triangle Theory yang mencakup tiga elemen utama: tekanan (pressure), kesempatan (opportunity), dan rasionalisasi (rationalization). Metode yang digunakan adalah pendekatan kualitatif dengan studi kasus, didukung oleh studi literatur dari berbagai sumber ilmiah yang relevan. Hasil analisis menunjukkan bahwa kasus Bank BJB mencerminkan interaksi ketiga elemen Fraud Triangle secara simultan. Tekanan bersumber dari kebutuhan dana non-budgeter yang besar dalam pengelolaan anggaran promosi senilai Rp409 miliar. Kesempatan muncul akibat lemahnya sistem pengendalian internal, tidak adanya verifikasi dokumen yang memadai, serta penyimpangan dalam proses pengadaan. Rasionalisasi terbentuk melalui persepsi pelaku bahwa praktik tersebut merupakan hal yang lazim dalam lingkungan birokrasi dan korporasi. Penelitian ini berkontribusi pada pengembangan pemahaman teoritis dan praktis terkait pencegahan fraud di lembaga keuangan daerah Indonesia, khususnya melalui penguatan tata kelola perusahaan dan sistem pengawasan internal.

Yulia Sukmiyanti; Suryani Suryani; Yuliasari Yuliasari; Wiwi Rodiana; Aisyah Nursyifa +1 more

This study aims to examine the strategic role of teachers in instilling anti-corruption educational values in elementary school (SD/MI) students in the digital era. Employing a descriptive qualitative approach, data were collected through in-depth interviews with five SD/MI teachers in Karawang Regency conducted in May 2026. Findings reveal that all informants possess adequate conceptual understanding of anti-corruption education as a character-building process rather than mere knowledge transmission. Teachers perform three principal functions: as behavioral role models, value-based learning facilitators, and collaborative partners with families. Implemented strategies include exemplary conduct, habituation, cross-subject value integration, and utilization of digital media such as educational videos, animations, and interactive quizzes. However, implementation faces significant obstacles, including social media normalizing dishonest behavior, instant-gratification tendencies among students, and weak synergy between schools and family environments. This research affirms that successful internalization of anti-corruption values requires consistent teacher exemplarity, a conducive school ecosystem, robust digital literacy, and sustainable tri-center educational collaboration. Practical implications include the necessity of strengthening teachers' pedagogical competencies in designing character-based learning that is adaptive to the dynamics of the digital era.

Narita Damayanti; Herdiansyah Hamzah; Agustina Wati

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

State officials implicated in corruption cases in Indonesia generally do not resign because there is no legal regulation that explicitly requires it. This study aims to analyze the ethics of government as the basis for the obligation to resign for state officials implicated in corruption cases and examine the form of legal regulation. The method used is normative legal research with a statutory, conceptual, and comparative approach. The results of the study indicate two things. First, the ethics of government is positioned as a legal principle derived from Pancasila and is worthy of being used as a basis for the obligation to resign because it contains the values ​​of honesty, integrity, accountability, and responsibility as moral prerequisites for public office. However, it does not yet have coercive power because it has not been transformed into a positive legal norm with sanctions. Second, existing legal regulations do not explicitly require resignation, so normativeization is needed in the law that covers all state officials with triggers starting from indications of corruption, strict sanctions, and guarantees of restoration of good name for those proven innocent.

Sri Yulianty Mozin; Alfiyah Agussalim; Aldina Sakira; Marshanda Putri Rahmawati; Dina Alifia Jasmine +3 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to analyze corruption as a form of abuse of power within the public bureaucracy and its impact on the quality of public services in Indonesia. This study employs a qualitative approach using a literature review method based on journals, books, and official reports. The results indicate that corruption within the bureaucracy persists in various forms, such as extortion, abuse of authority, and budget manipulation. Contributing factors include low integrity among public officials, weak oversight, and the complexity of bureaucratic procedures. The resulting impacts include a decline in service quality, inequitable access to services, and a loss of public trust in the government. Furthermore, corruption hinders bureaucratic effectiveness and slows down the national development process. These conditions demonstrate that corrupt practices not only harm state finances but also broadly affect public welfare. Therefore, efforts are needed through bureaucratic reform, strengthened oversight, and enhanced civil servant integrity to achieve transparent and accountable public services that support the establishment of good governance.

Ridwan Kusuma Mawardani

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

dishonorable Discharge (PTDH) is the most severe administrative sanction for Civil Servants (PNS) proven to have committed corruption. This study aims to analyze the implementation of PTDH for corrupt civil servants and identify the obstacles in its execution. Using a normative legal research method with statutory, conceptual, and case study approaches, this study examines the effectiveness of PTDH through Lawrence M. Friedman's Legal System Theory, which includes legal substance, legal structure, and legal culture. The results show that, in terms of substance, the PTDH norm is strictly regulated in Government Regulation Number 17 of 2020. However, its implementation faces juridical, administrative, institutional, and socio-political obstacles, as reflected in the case of the delayed execution of PTDH for five civil servants in Mukomuko Regency. This phenomenon proves the existence of a gap between law in the books and law in action. Friedman's perspective explains that the failure of PTDH is caused by weaknesses in the legal structure (apparatus/executing institutions) and legal culture (integrity/ethics of the apparatus). This study concludes that the effectiveness of PTDH can only be achieved through synergy between firm legal substance, professional legal structure, and a legal culture that upholds the integrity of state apparatus.

Gusti Ramadhani; Yasmirah Mandasari Saragih; Tuti Widyaningrum; Heru NurTjahyo

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Corruption cases in Indonesia often involve the recovery of state assets, including properties encumbered by mortgages (hak tanggungan). This research conducts a normative legal analysis on how current law treats such pledged assets when they become objects of state confiscation in corruption crimes. We examine Indonesian legislation (especially the Tipikor Act, TPPU Act, and Mortgage Act), judicial practice, and principles of justice and legal certainty. The Bank Perumda BPR Purworejo case is used as an illustrative case study: here fictitious loans and misused collateral led to state losses of hundreds of millions of rupiah, and investigators seized assets (including four mortgaged properties) as evidence. The analysis finds that existing rules inadequately protect good-faith creditors: courts have noted that a corruption verdict does not automatically erase a prior mortgage lien, and that a certified mortgage confers a preferential right equal to a judgment. In practice, however, law enforcement often seizes all assets of the convict without first verifying third-party rights, creating legal uncertainty and perceived injustice. We argue that fair outcomes require stricter safeguards for creditors (e.g. mandatory review of collateral status before seizure) and consideration of equitable principles. In conclusion, we recommend legal reforms or guidelines to balance the state’s recovery goals with protection of bona fide mortgagees, so as to uphold substantive justice while maintaining legal certainty.

Sugeng Wahyudi; Arif Awaludin; Muhammad Yusril Irza; Ikama Dewi Setia Triana

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This research is grounded in the enactment of Law Number 1 of 2023 concerning the National Criminal Code, which raises normative questions regarding the legal status of gratification within Indonesia’s anti-corruption framework. The study aims to analyze the normative position of gratification following criminal law codification and to assess its implications for evidentiary mechanisms under the Anti-Corruption Law. Employing a normative legal research method, this study applies statutory and conceptual approaches through comprehensive literature review of primary and secondary legal sources. The findings indicate that gratification remains regulated under the Anti-Corruption Law as lex specialis and is not nullified by the National Criminal Code. The reversal of the burden of proof mechanism continues to apply, although its interpretation must align with fundamental criminal law principles such as culpability and proportionality. The study concludes that systematic harmonization between both legal regimes is essential to ensure legal certainty and strengthen anti-corruption enforcement.

Miranti Zafitri Oktaviani; Septia Ramadhani, Zahra

Journal of Law and Administrative Science (JLAS) 2026 Universitas Teknologi Surabaya

This article aims to analyze the urgency of criminal law policy reform toward corruption crimes in the digital era and to examine the direction of legal renewal needed in the national legal system. The method used is normative legal research with statutory, conceptual, and library approaches. The results indicate that the development of information technology has transformed corruption patterns from conventional forms into more systematic, concealed, transnational, and electronically facilitated digital corruption. In this context, Indonesian criminal law policy still faces obstacles in the form of disharmony between the Anti-Corruption Law, the Electronic Information and Transactions Law, and Law Number 1 of 2023 concerning the Criminal Code. Criminal law reform is needed through strengthening the criminalization of digital-based corruption, expanding corporate criminal liability, modernizing electronic evidence, and synchronizing law enforcement institutions. In conclusion, criminal law policy reform is an urgent necessity so that corruption eradication can adapt to the challenges of the digital era.

Dian Erliyani; Slamet Riyadi

Karawo : Journal of Community Service (KJCS) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

This activity aims to improve the knowledge, awareness, and anti-corruption competency of final-year maritime cadets from all APPI member universities regarding international and national maritime anti-corruption regulations, further strengthening the ethical decision-making abilities of maritime cadets in dealing with corrupt situations in ports and on ships through a simulation approach based on real cases. This activity is designed as a participatory educational workshop with an active and experiential learning approach to adult learning (andragogy), which allows the implementation team to simultaneously collect scientific data on the effectiveness of workshop interventions in increasing participants' anti-corruption knowledge and awareness. The activity is carried out through three main stages that are systematically structured, namely the preparation stage, the implementation stage, and the evaluation and follow-up stage. The results of the activity confirm the effectiveness of the participatory workshop approach based on real case simulations (experiential learning) in significantly increasing knowledge and changing anti-corruption attitudes of maritime cadets in a relatively short duration. Furthermore, cadets have a stronger stock of knowledge, awareness, and moral commitment to deal with corrupt situations in the work environment. It is concluded that the participatory workshop approach based on real-life case simulations is an effective, efficient, and replicable strategy in empowering the next generation of Indonesian seafarers to face the challenges of corruption in the global maritime industry.

Misdayani Jambak; Putri Maharani; Putri Riskiyah; Ahmad Hasan; Kasman Kasman

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

The increasing number of corruption cases involving School Operational Assistance (BOS) funds has become a serious challenge for the education sector in Indonesia. These cases not only undermine public trust in educational institutions but also hinder the achievement of equitable and quality education. This study aims to analyze the role of professional leadership in preventing and addressing the misuse of BOS funds within educational institutions. The research employs a qualitative approach through literature review and analysis of relevant regulations, scholarly publications, and documented corruption cases in the education sector. The findings indicate that professional leadership characterized by integrity, accountability, transparency, and strong ethical commitment plays a significant role in minimizing opportunities for corruption. Effective leaders are able to establish robust internal control systems, promote a culture of honesty, and ensure participatory financial management involving various stakeholders. Furthermore, continuous supervision and adherence to governance principles strengthen institutional resilience against financial misconduct. The study implies that strengthening leadership capacity and ethical values among educational leaders is essential for improving financial governance and fostering public confidence in educational management. Professional leadership is therefore a crucial factor in supporting clean, transparent, and sustainable education administration.

Dianto, Femas Rama; Nugroho, Sigit Sapto; Pradhana, Angga Pramodya

DINAMIKA HUKUM 2026 Universitas Stikubank

This study aims to analyze the laws and regulations related to the granting of rehabilitation by the president in relation to corruption committed by former ASDP directors, which has been declared to have caused financial losses to the state amounting to Rp.1.25 trillion. The researcher conducted research using normative legal research methods with a legislative approach and a case approach. Legal sources were obtained from primary, tertiary, and secondary sources related to the legal analysis of the president in granting rehabilitation to former directors of ASDP Indonesia Ferry. The researchers identified two research questions:  what considerations did the president take into account in granting rehabilitation to the former director of ASDP Indonesia Ferry, and what are the legal consequences of granting rehabilitation to the former director of ASDP Indonesia Ferry. In granting rehabilitation, the president must seek the opinion of the Supreme Court. The granting of rehabilitation by the president is based on the aspirations of the people as conveyed to the House of Representatives and must be proven not to be detrimental to state finances. One judge disagreed because he considered it to be purely a business mistake.   Keywords: Rehabilitation, Corruption Crimes, ASDP

Andi Rachmat Indra; Ruslan Abdul Gani; Rahmi Hidayati; Abdul Halim

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

From the perspective of criminal liability theory, criminal policy, and Islamic law, sexual gratification is a form of corruption. According to positive criminal law, a person can only be held liable when three essential elements are fulfilled: an unlawful act, culpability (dolus or culpa), and the capacity for responsibility. However, in the context of public office, sexual gratification constitutes an unlawful act because it involves the acceptance of non-fina. Since the acceptance of sexual services within a power relationship usually indicates awareness of reciprocal policy gains, purpose (dolus) is frequently dominating. From the perspective of criminal policy, the restriction of sexual gratification reflects the growth of corruption as a white collar crime—a term coined by Edwin H. Sutherland—where abuse of power encompasses intangible rewards in addition to monetary transfers. According to Islamic law, sexual enjoyment constitutes two violations: it may be considered risywah (bribery) because of its transactional motive, and it may also be considered jarimah zina if it takes place outside of a legally recognized marriage. Such behaviors compromise the protection of property, ancestry, and religion through the framework of maqāṣid al-sharī‘ah developed by Abu Ishaq al-Shatibi in Al-Muwafaqat. The study comes to the conclusion that in order to guarantee accountability, protect public integrity, and promote social welfare, it is imperative to develop legal interpretation and evidential procedures.

Mahardhika Harilinawan; Arga Christian Sitohang

This study aims to determine the effect of corruption and external debt on poverty in Indonesia during the period 2003–2022, both simultaneously and partially. The data used in this study are secondary data obtained from the World Bank (WB) and Transparency International (TI). The analysis was conducted using the multiple linear regression method with the assistance of EViews 13 software. The results show that, simultaneously, corruption and external debt variables influence the level of poverty in Indonesia. Partially, both variables have a negative and significant effect on poverty during the study period. This means that the lower the level of corruption and the better the management of external debt, the lower the poverty rate in Indonesia tends to be. Overall, the findings indicate that reducing the level of corruption and improving external debt management are important steps in poverty alleviation efforts in Indonesia.

Vivit Arista Dewi; I Wayan Pastika; I Wayan Simpen

This study aims to describe the use of existential presupposition in the comment section of the Instagram account @jakarta.keras on a post concerning the corruption case of PT Pertamina Patra Niaga dated February 25, 2025. This research employs a qualitative descriptive approach from a pragmatic perspective. The data consist of utterances in the comment section that contain assumptions regarding the existence of particular entities. Data were collected using the observational method with the non-participatory observation technique, while data analysis was conducted using the pragmatic equivalent method through the Determining Element Sorting (Pilah Unsur Penentu/PUP) technique. The results indicate that existential presuppositions appear in various forms, which are classified into four categories: individual-based, group-based, social status–based, and ownership-relation–based existential presuppositions. These presuppositions are constructed through the use of definite noun phrases, proper names, plural forms, social status markers, and possessive markers. The findings demonstrate that Instagram comment sections function not only as a medium for expressing opinions but also as a space for constructing assumptions about the existence, identity, and social relations of actors involved in an event.

Okky Rachmadi Soekristyanto; Khalimi Khalimi

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study examines the distortion between civil and criminal perspectives in the legal considerations (ratio decidendi) of Judex Juris in Supreme Court Decision Number 121K/Pid.Sus/2020. The decision lacks substantial criminal law considerations regarding the alleged corruption offense. Instead, the legal reasoning focuses on the fault or negligence of company directors, particularly the exception under Article 97 of Law Number 40 of 2007 concerning Limited Liability Companies, which embodies the Business Judgment Rule doctrine. Furthermore, these considerations are distorted by tort (onrechtmatige daad) as regulated in Article 1365 of the Civil Code juncto Article 138 paragraph (1) letter b of the Company Law. This research employs a legislative approach by analyzing various legal instruments, including the 1945 Constitution, the Criminal Code, the Criminal Procedure Code, the Limited Liability Company Law, State-Owned Enterprises Law, Judicial Power Law, Supreme Court Law, and the Corruption Eradication Laws. A conceptual approach is also utilized to examine theoretical concepts concerning corporate crime, directors' liabilities, state losses, tort, negligence from criminal and civil perspectives, business judgment rules, collective collegiality principles, and formal-material classification of legislation. The data comprises primary legal materials (legislation and court decisions) and secondary legal materials (legal literature and scientific journals). Analysis is conducted qualitatively by interpreting legal principles and their relevance to the court's considerations in the decision.

Sudirman Sudirman; Risnita Risnita; Abdul Halim

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Corruption remains a systemic challenge in Indonesia, particularly in the administration of government grant funding, undermining public trust, institutional integrity, and sustainable development. Despite the establishment of the Corruption Eradication Commission (Komisi Pemberantasan Korupsi, KPK) and other specialized bodies, law enforcement continues to face institutional, political, and cultural barriers. This study explores how Islamic criminal law can strengthen anti-corruption strategies by integrating empirical legal practices with normative religious principles. Using a normative-empirical socio-legal approach, the research combines case studies of KPK’s enforcement processes with doctrinal analysis of fiqh jināyah. Data were collected through legal document analysis, policy reviews, and qualitative evaluations of institutional reports and court rulings. Findings indicate that Islamic legal concepts such as khiyānah (breach of trust), ghulūl (misappropriation of public assets), amānah (trustworthiness), ʿadl (justice), and maṣlaḥah (public interest) provide a strong ethical foundation that complements positive law enforcement. While KPK has demonstrated effectiveness in investigation, prosecution, and prevention, its performance is constrained by political pressure, regulatory gaps, and limited resources. The study concludes that embedding Islamic ethical principles into governance, legal education, and public administration can enhance institutional accountability, reinforce preventive measures, and cultivate a culture of integrity. This normative convergence advances socio-legal pluralism and offers practical insights for value-based anti-corruption policy in Indonesia.

M. Yunasri Ridhoh; Indri Iswardhani; Sri Astuti Nasir; Nulthazam Sarah; Nur Fadilah Ayu Sandira

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

Corruption is a serious problem that leads to declining public trust, weakened governance, and hindered national development. Beyond economic losses, corruption also erodes moral values, ethics, and social justice within society. Therefore, corruption prevention efforts must be carried out systematically and sustainably, one of which is through the internalization of anti-corruption values at an early stage, particularly among students as future generations. This community service activity aimed to instill values of integrity, honesty, responsibility, and public ethics among students through the Anti-Corruption Generation Interactive Seminar, conducted in commemoration of International Anti-Corruption Day 2025. The activity involved approximately 150 junior and senior high school students in Makassar. The method employed was an interactive seminar implemented through material presentations and discussions between speakers and participants. The seminar materials emphasized an understanding of the dangers of corruption, its impacts on national and social life, and the strategic role of students in fostering an anti-corruption culture within schools and the wider community. The evaluation of the activity was conducted through observation of participant engagement and responses during the seminar. The results indicated an increase in students’ understanding and awareness of anti-corruption values, as well as the importance of integrity-oriented behavior in everyday life. This activity demonstrates that interactive seminars can serve as an effective approach to supporting students’ character development and strengthening preventive efforts against corruption.

Muzakki Ayatulloh GH; Nur’ainy Agmilya Sasmitha; Rahayu Sri Utami

Pemuliaan Keadilan 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study discusses the function of corporate criminal liability for State-Owned Enterprises (SOEs), particularly SOEs, by examining a case of corruption in the sale of commodities at Perum Bulog Jakarta in 2022-2023, which caused financial losses to the state amounting to approximately IDR 7.192 billion. This case illustrates the abuse of authority by SOE officials, which not only reflects individual violations but also is a symptom of weaknesses in the culture of internal control and compliance in state-owned companies. The purpose of this study is to examine the regulation and application of the principle of corporate criminal liability in State-Owned Enterprises (SOEs) with reference to Law Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 concerning Eradication of Corruption Crimes, the latest Criminal Code (Law Number 1 of 2023), and Supreme Court Regulation Number 13 of 2016. The method used is normative legal research with a juridical approach, which focuses on the review of legislation, the concept of corporate criminal liability, and the analysis of related court decisions. The results of the study show that acts of corruption involving Bulog have fulfilled the elements of corporate criminal liability, because they were carried out in the exercise of official authority and were intended for the benefit of the institution. The application of the provisions in the new Criminal Code, particularly Articles 45 to 47 and Article 118, confirms the position of corporations as legal subjects in the criminal law system. The implications of this research highlight the need to strengthen the Good Corporate Governance (GCG) system in SOEs and the need for consistent enforcement of corporate criminal liability by law enforcement officials to ensure justice, transparency, and the prevention of structural corruption in Indonesia.  

Oktaviana Viska Viera; Aksi Sinurat; Deddy R. Ch. Manafe

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the considerations of the judge in the decision of the Kupang District Court No. 81/Pid.Sus-TPK/2022/PN Kpg and the legal implications of the application of Article 3 of the Corruption Eradication Law. This research uses a normative legal method with a statutory and conceptual approach. The results show that the application of Article 3 of the Corruption Eradication Law in this case is incorrect, as the defendant is not a public official and does not have authority over the management of state finances or assets. It was also found that there was a misapplication of the law (error in juris), an error in determining the subject of the law (error in persona), and an inaccuracy in the object of the case (error in objecto). This study concludes that the case is more appropriately classified as an administrative error by state apparatus rather than a corruption crime. Academically, this research reinforces the distinction between administrative law and criminal law regarding corruption. Socially, this research emphasizes the importance of legal certainty protection and the prevention of criminalization of civil society. This study provides an important contribution to the development of legal theory, as well as the protection of individual rights in the context of criminal law.

Endi Suhadi

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2026 International Forum of Researchers and Lecturers

This study aims to explain the application of normative legal research methods in analyzing corruption in Indonesia. The normative legal research method is used because the main focus of this study lies in the study of laws and regulations, legal doctrine, and court decisions related to corruption. Through this approach, the study highlights how written legal norms are implemented in law enforcement practices, as well as their effectiveness in tackling corruption, which has become a systemic problem in Indonesia. This study also evaluates the role of existing regulations in providing legal protection for the interests of the state and society, and identifies weaknesses in the legal system that are often exploited by perpetrators of corruption to avoid punishment. By focusing on the application of legal norms in enforcing corruption laws, this study also analyzes the development of jurisprudence related to corruption and the contribution of legal doctrine to more effective law enforcement. This study is expected to provide deeper insight into the strengths and weaknesses of the legal system in Indonesia, as well as provide recommendations for improving the judicial system in handling corruption cases. The results of this study are expected to enrich legal studies in Indonesia, especially in the field of criminal law and legislation related to corruption.