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One way to restore the lost state corruption is to impose additional punishment in the form of restitution payments. This effort provides results in the form of income to the state treasury from the payment of restitution. Of the several convicts who have been deposited the amount of restitution payments. Restitution as an additional punishment in corruption cases must be understood as part of the efforts to punish those who violate the law that is violated is a further act of corruption. Corruption has resulted in poverty so that the perpetrators of corruption must be sentenced to payment of restitution due to corruption that has occurred so far, in addition to harming state finances and the state economy, it also hampers the continuity of national development.The type of research conducted in the preparation of this research is normative juridical, which is viewed from the object of research is positive law that examines the rules of law governing criminal acts of corruption in an effort to prevent the prevention of criminal acts of corruption. The data obtained in this research will be analysed qualitatively in accordance with the specification of the nature of the research to examine between theory and practice in the form of criminal acts of corruption in an effort to prevent the prevention of criminal acts of corruption. Qualitative data analysis is to explore social facts not only on the surface but also to explore what actually happens behind the real events. Corruption that results in state financial losses in the concept of eradicating corruption is all expenditures or uses that are a burden on state finances where the expenditure or use of state money is based on unlawful acts, including reduced income or income to state finances based on unlawful acts, unlawful acts that result in state financial losses must be caused by acts that contain the nature of criminal law (wederrechtelijk). The imposition of restitution payments in the eradication of corruption as stipulated in Article 18 of the Law on the Eradication of Corruption is a means that can be applied to realise recovery efforts or recovery of state finances caused by corruption, restitution payments are imposed on the perpetrators of corruption in the amount of property obtained from corruption and the amount of property that has been transferred by the perpetrator to other parties where the other party is not prosecuted and does not commit acts against criminal law (wederrechtelijk).

Public Service Announcements (PSA), commonly known as Public Service Advertisements (PSAs), are promotional strategies used in social marketing activities. Like commercial advertisements, the effectiveness of PSAs is crucial in changing target behaviors according to social marketing goals. Therefore, creative strategies in crafting persuasive messages and media placement are essential. Public service announcements serve as a medium for delivering social messages to the public, conveying information, and raising awareness about specific issues. This study employs a literature review method to understand relevant theories. Public service announcements play a significant role in increasing public awareness and are part of pragmatic discourse with illocutionary speech acts. The history of PSAs dates back to 1942 in the United States and has developed in Indonesia since 1968. Types of PSAs include corporate and political advertisements. PSA provide benefits such as raising awareness of social issues, providing education, fostering solidarity, and addressing existing problems. Examples of PSAs include reducing plastic usage, highlighting the dangers of smoking, environmental protection, corruption prevention, health protocol adherence, and drug abuse prevention.

The Latin word "corruption" comes from the words "korruptus" and "corruption", which means "bad, depraved, deviant from morals, insulting words, or slanderous. Corruption, according to the Black Law Dictionary, is defined as an action carried out with the aim of obtaining several benefits which are contrary to duties and other official truths: "an act from an official or trusted person who unlawfully and wrongly uses a number of advantages for himself or another person which is contrary to his duties and other truths". Eradication of Corruption Crimes Number 31 of 1999, which was later changed to Law Number 20 of 2001, shows that the government is committed to eliminating criminal acts of corruption. The author uses standard methods in writing this journal to describe the problems discussed: Law Enforcement in Criminal Cases Corruption of the Natuna Regency NGO Non-Governmental Organization Forkot (Case Study Decision Number 28/Pid.sus-TPK/2023/PN Tpg). They use data from various reading sources, such as statutory regulations, books, and the same decisions. The criminal act of corruption committed by Forkot NGO Natuna, led by Wan Sofian Telang, violates Article 11 of Law Number 20 2001 concerning amendments to law number 31 of 1999 concerning the eradication of criminal acts of corruption in conjunction with article 15 and article 56 1 of the Criminal Procedure Code.

The presence of a Whistleblower will aid law enforcement and make it simpler to unearth a criminal case of corruption, highlighting the critical role of the reporter in law enforcement. Consequently, whistleblowers should be granted legal protection by the state to ensure that their rights are safeguarded. Additionally, the state should recognize and reward those who blow the whistle on wrongdoing in order to show its gratitude for their assistance to law enforcement and their role in safeguarding the nation. So, a number of issues will be addressed by this study. Whistleblowers in Indonesia are legally protected from criminal prosecution in instances of corruption. (2) Procedures established by legislation within the context of criminal law to protect those who blow the whistle on corrupt officials. Normative methodologies derived from previously published books and papers are used in this study.

Accounting procedures have proven their importance for all economic units, through the quality of information they provide and their commitment to instructions and laws or through providing consultations to avoid making mistakes by decision makers. The spread of the phenomenon of corruption has become a clear phenomenon in varying proportions in many economic units, and therefore its effects Corruption on economic and social life has led to obstructing the wheel of progress and construction, loss and waste in financial and technical terms, and moving away from achieving the goals and development plans drawn up for the progress of the Iraqi environment and moving it towards the framework of the public interest and activating the wheel of progress. The research aims to demonstrate the ability of accounting through its procedures and the auditing process followed and the professional ability of the accountant through his acquired experiences to limit this phenomenon and work to reduce and limit it, since the accounting profession is the basic foundation that can access real and confidential numbers and documents and ensure the extent of management’s commitment to instructions. The laws and regulations in force are within the legislation and laws to limit any deviation in work that could lead to loss of opportunities for progress in completing work, and moving away from personal interests to reach the public interest.The research also focused on the methods that can be followed to reduce the administrative and financial corruption gap. The researcher relied on a questionnaire distributed to a group of accountants and auditors, academics and professionals, and relying on SPSS statistical analysis to reach the research requirements and reach the most important conclusions and recommendations. Among the most important Conclusions: There is a relationship between the accumulated experience of those working in accounting and oversight to reduce the phenomenon of administrative corruption. The researcher also recommended the importance of relying more on those with accumulated experience at work, especially in the field of oversight within the formations of economic units.

You may see corruption in action in today's news stories about Indonesia. Actually, there are those who see corruption as something that happens all the time and have unknowingly made it a national disease. In addition, companies that have strong internal controls might nevertheless be victims of fraud. The effects of financial fraud are far-reaching and devastating. In most cases, this causes financial report information to become inaccurate, which in turn affects top-level decision-makers. Examining how auditors may best identify and forestall instances of financial fraud is the overarching goal of this study. This research is qualitative in nature; it gathers information on social phenomena, processes and analyzes it further, and then draws conclusions. The data used for this study came from secondary sources. The findings highlight the critical and essential role of auditors in identifying different types of financial reporting fraud inside organizations.  

Korganization in nation building is very significant. Corporations can be said to be pillars of the nation's economy. Corporations are very influential not only on economic aspects, but also social, political and other aspects. As time goes by, crimes committed by corporations arise. The Criminal Code which does not recognize corporations as legal subjects opens up opportunities for individuals to take advantage of this legal loophole. The regulations governing corporate responsibility currently in effect are considered less effective and efficient. Provisions that clearly regulate "corporate criminal liability" are still at the Draft Criminal Code stage. Based on the research results, it was found that the corporate responsibility system has several doctrines or theories in determining responsibility. These theories include "identification doctrine, aggregation doctrine, reactive corporate fault, strict liability and vicarious liability." This research aims to increase knowledge regarding criminal responsibility by corporations. This research supports the immediate ratification of the Draft Criminal Code as an answer to legal problems regarding criminal acts committed by corporations. The method used in this research is normative juridical, with data collection techniques namely literature study. The data obtained in this research comes from writings or scientific works in the form of books, journals, dissertations and other literature.      

Government oversight is very important in ensuring accountability and transparency in public administration, especially in the context of regional autonomy. This research examines the challenges and strategies in improving government oversight mechanisms in the City of Bogor, Indonesia. The main findings highlight the importance of strengthening internal oversight institutions such as Regional Inspectorates through capacity building and the use of technology. Innovations such as digital platforms for public participation and performance evaluation systems have been successfully implemented to increase transparency and efficiency in the delivery of public services. However, its implementation overcomes challenges such as limited resources and varying levels of community participation. This research provides further grants from technological advances and a strong regulatory framework to increase the effectiveness of government oversight and reduce the risk of corruption and irregularities in Bogor City government processes.

This research compares the social, economic and governmental conditions of Indonesia and Iran. Socially, Indonesia and Iran face challenges in maintaining social harmony amidst diversity. Economically, Indonesia is bigger and more advanced than Iran, but both countries experience economic disparities and infrastructure problems. International sanctions are impacting Iran's economy while Indonesia continues to strive to become more competitive in the global market. From a political perspective, Indonesia is a representative democracy, while Iran is an Islamic republic whose highest power is held by a spiritual leader. However, corruption and demands for political reform remain challenges in both countries. Despite significant differences, both countries have similar challenges in terms of maintaining stability, overcoming inequality and improving governance. This study provides valuable insight into social, economic and political trends in Indonesia and Iran that can be used to develop more effective policies to improve people's welfare and strengthen government systems.

Some signs that there is currently a moral crisis are increasing promiscuity, rampant corruption, juvenile delinquency, increasing crime, sexual harassment, rampant pornography, drug abuse and many others. These problems require participation from various parties to work together to improve the character of the nation's children, especially teachers and parents. The method of this activity is to use the dissemination method with a workshop. With this method, the resource person will present material about character education and montage work to VII grade students of MTs Bustanul Ulum Minggirsari. This activity was attended by presenters in this case Lecturers and students of UNU Blitar class E21 Minggirsari class. The event was opened by singing the Indonesia Raya song, as well as opening prayers by student representatives, dissemination activities and the last workshop was kneeling and making montages. With this montage workshop, MTs Bustanul Ulum students can hone their skills in making Montage art, and can also develop a cooperative attitude as capital to strengthen character education and keep students away from attitudes that are not in accordance with character education.  

Extraordinary crimes such as corruption have a wide impact on the political, economic, and social sectors, so that eradicating them is a top priority for the Indonesian government. The government has established various policies to combat corruption, one of which is through Law No. 31 of 1999 which was amended to Law No. 20 of 2001. However, the implementation of this law has not been optimal, with many corruption cases that have not been handled and inadequate recovery of state financial losses. To overcome this, the government has reformed the criminal law through Law No. 1 of 2023 concerning the Criminal Code (KUHP), which is expected to provide a deterrent effect and recover state losses. This paper analyzes the reform of criminal law related to corruption by comparing the previous Corruption Law with the new Criminal Code. This study uses a normative legal approach method, qualitative descriptive research specifications, literature study data collection methods and qualitative data analysis methods. The results of this study are that the reform of criminal law is expected to increase the effectiveness of corruption eradication, but the new Criminal Code raises concerns. The reduction in the threat of punishment and the elimination of several important articles in the Corruption Law have the potential to reduce the effectiveness of corruption eradication. In addition, the reduction in fines and additional criminal penalties and the inconsistency with the Constitutional Court Decision No. 31/PUU-V/2012 can weaken efforts to eradicate corruption. Thus, legal reform through the new Criminal Code needs to be evaluated to ensure that these steps truly support effective corruption eradication.

The crime of corruption is one part of a special crime in addition to having certain specifications that are different from general crimes. White Collar Crime is a term applied to people who wear ties who have high intelligence and commit criminal acts of corruption. As we all know, corruption is an extraordinary crime. Not only because it costs the state money, but it has an impact on all development programs, the low quality and quality of education, the low quality of facilities, equipment and infrastructure, as well as the problem of poverty that has not been addressed. Corruptors have taken away people's rights, human rights, and are against humanity. The principles of democracy which uphold transparency, accountability and integrity, as well as the security and stability of the Indonesian nation are threatened due to corruption crimes. Many corruptors who have been found guilty by the court and undergoing training in correctional institutions can quickly return to society because they have obtained their rights as correctional inmates, one of which is obtaining the conditional release program. The role of the Medan Class I Correctional Center is needed to realize the effectiveness of mentoring clients for criminal acts of corruption who are undergoing conditional release so that they can be accepted in society. Guidance provided to clients who have committed criminal acts of corruption must be carried out under supervision to determine the effectiveness of each guidance program provided until the guidance is finally terminated.

LPD is an institution in the financial services sector whose main activity is accepting deposits/savings and also deposits from the traditional village krame itself. In its management, LPD also functions as a place to borrow money or credit with conditions that are much lighter than other banking institutions but are intended for only specific to their own traditional village manners.  In cases of criminal acts of corruption that have occurred so far, not only are they detrimental to state finances, but are also violations of the social and economic rights of society at large, so that criminal acts of corruption need to be classified as crimes whose eradication must be carried out in an extraordinary manner. Law enforcement agencies, such as the Corruption Eradication Committee, the police and the prosecutor's office, must always be alert in the process of investigating and handling corruption cases which are very widespread in Indonesia. Apart from that, to further guarantee legal certainty, avoid variations in legal interpretation and provide protection for the social and economic rights of the community, as well as fair treatment for members of criminal acts of corruption, it is necessary to make changes to Law Number 31 of 1999 concerning the Eradication of Criminal Acts. Corruption.

The easy generation as the successor to the future generation of the nation has an important and urgent role on its shoulders. One of the roles that must be shared by the nation's generation, especially millennials, is how they are able and have a character that is in accordance with the noble values ​​of Pancasila, especially in law enforcement and anti-corruption behavior. It is important to know that corruption is a problem in Indonesia that has not yet been resolved and there tends to be an increase in cases from the previous year. This indicates that the regeneration of the Indonesian nation is on the verge of failure in forming the character of an anti-corruption generation of the nation. By actively and massively applying and implementing Pancasila values, it is hoped that this anti-corruption attitude will be able to grow. In this article, the normative research type is used to analyze the above issues which are the focus of the research. The results of the research show that the existence of Pancasila as a way of life for the younger generation of the Indonesian nation is not working effectively, so concrete efforts are needed to instill these values, one of which is education and the formation of the Pancasila character, both through formal/educational and non-formal institutions.  

This research work investigates cost implication of change in Naira notes on Household and money market operators in Taraba State. The study adopted a survey research design to obtain data about practices, situations, and views through questionnaires. The number of respondents for Households and Money Market Operators is 394 and 338 respectively. The study used a simple multistage and cluster sampling method to select the sample respondents. The study employed a descriptive statistic method; simple percentages and the Chi-square (x2) statistic were used for the computation and analysis of the data collected. The study found a significant increase in general costs of household and money market operators in Taraba State between 2022 and 2023. This policy significantly affected households and money market operators in Taraba State by increasing their general costs. The study recommends that a reasonable timeline be given to the implementation period with strict monitoring and control of commercial banks to erode favoritism and corruption in the process of policy implementation. There should be stability in the maximum cash withdrawal policy from all means: Point of sale (POS), automated teller machines (ATM) over the bank counter, etc., and adequate provisions for electronic banking for rural and urban centers should be made by financial sector administrators. The government should promote ceaseless cash traceability and accountability to keep the new notes as close to the banking system as possible.

This study aims to examine the relationship between the Internal Control System (SPI) and potential corruption with accountability as a mediating variable. The sample used in this study was local governments in Indonesia at the district/city level in 2020-2022 so that the sample amounted to 1,307 samples. The sample selection used purposive sampling technique and the analysis technique used was regression analysis and path analysis with SPSS 27 software. Furthermore, the sobel test was used to test the indirect effect of the independent variable on the dependent variable through the intervening variable. The results of the study provide empirical evidence that the SPIP variable has a negative effect on potential corruption. Then SPIP is also proven to have a positive and significant effect on accountability. And accountability has a negative and significant effect on potential corruption. And accountability acts as a mediating influence between SPIP on potential corruption.

IDN Times is an Indonesian digital media platform aimed at the younger generation. IDN Times is a journalistic company with two main offices in Jakarta and Surabaya. As a media outlet disseminating news to its readers, IDN Times is not free from language errors in creating and distributing news. The aim of this research is to explain the types of morphological language errors in news writing on IDN Times concerning corruption and the viral fake calculator in the film "In-laws Are Deadly." The researcher focuses the investigation on news published in June. This research is descriptive qualitative in nature. The method used in this research are reading and writing. The results of the study show the presence of language errors in the field of morphology, which include: 1) Errors in affixation omission, and 2) Errors in word writing. This analysis is expected to serve as an evaluation to be more careful in writing news, particularly in the aspect of morphology.

IDN Times is an Indonesian digital media platform aimed at the younger generation. IDN Times is a journalistic company with two main offices in Jakarta and Surabaya. As a media outlet disseminating news to its readers, IDN Times is not free from language errors in creating and distributing news. The aim of this research is to explain the types of morphological language errors in news writing on IDN Times concerning corruption and the viral fake calculator in the film "In-laws Are Deadly." The researcher focuses the investigation on news published in June. This research is descriptive qualitative in nature. The method used in this research are reading and writing. The results of the study show the presence of language errors in the field of morphology, which include: 1) Errors in affixation omission, and 2) Errors in word writing. This analysis is expected to serve as an evaluation to be more careful in writing news, particularly in the aspect of morphology.

This study aims to analyze the psychological behavior related to bribery in Indonesia. The study uses a qualitative and quantitative approach to collect data from various sources, including interviews with bribe takers, the public, and law enforcement officials. The results show that the psychological behavior of bribe takers consists of several factors, such as the desire for material gain, the need for status and prestige, and the inability to cope with social pressure. The study also shows that this psychological behavior can be changed by using appropriate psychological approaches, such as cognitive therapy and behavioral therapy.    

Corruption is a serious problem that has become a concern in many countries, including Indonesia. Regional governments as entities responsible for the provision of public services and the use of public budgets have an important role in efforts to prevent and reduce corruption. Corrupt practices undermine public trust in the government, hinder economic, social and political development, and result in significant financial losses for the state and society. Corruption results in huge losses for Indonesian society and the economy. Public funds that should be used for infrastructure development, education and health services are often misused or siphoned off by corrupt parties. This impact can hinder improving the quality of life of Indonesian people and the country's economic growth. The crime of corruption is defined as a violation of people's rights, therefore the crime of corruption is included in the category of extraordinary crimes, where extraordinary methods are needed to overcome them (Butt, 2017).