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Thesalonika Djumaifin; Felix Chandra P; Tries Ellia Sandari

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Corruption in Indonesia has evolved into a complex phenomenon, often involving money laundering and financial statement manipulation as mechanisms to conceal illicit assets within seemingly legal financial systems. This study focuses on the bribery case involving the Regent of Kepulauan Meranti as the research object, aiming to trace the flow of funds, financial manipulation techniques, and the involvement of both individual and corporate actors. The objective of this research is to analyze the interconnection between corruption, money laundering, and financial statement fraud, and to examine the legal implications of the criminal charges applied within Indonesia’s penal system. This study adopts a qualitative approach using a case study method, with primary data drawn from official documents issued by the Corruption Eradication Commission (KPK) and secondary data from credible media sources. The findings reveal that the corruption scheme was systematically carried out by disguising illegal funds through property investments and business entities. The study also highlights the insufficient application of cumulative charges and emphasizes the need for regulatory enhancement, particularly concerning illicit enrichment provisions. This research underscores the urgency of reforming supervision systems, penal structures, and strengthening the role of forensic accounting in detecting and preventing organized financial crimes in the public sector.

Veronika Christine Mevelia; Devina Shava Amalia; Tries Ellia Sandari

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Corruption is a structural problem that continues to hamper development and equitable welfare in Indonesia. The data sources used consist of 13 national scientific journals, 3 reports from non-governmental organizations (ICW, KPK, TII), and 4 credible mass media outlets (Kompas, Tempo, CNBC Indonesia, and BBC Indonesia) published between 2019 and 2025. The purpose of this article is to evaluate the consistency and institutional challenges in anti-corruption efforts, as well as to recommend strengthening the integrity system in public policy governance in the future. Based on an analysis of three strategic cases—e-KTP, COVID-19 social assistance, and the free lunch program—the role of the Corruption Eradication Commission (KPK) shows a transformation from a repressive approach to a more preventive and systemic one. In the e-KTP and social assistance cases, the KPK emphasized its strong law enforcement function, while in the free lunch program, the KPK positioned itself as a strategic supervisor from the planning stage to prevent potential irregularities.

Cahaya, Rexajune Maharty Sukma; Elen Puspitasari; Cahaya, Rexajune Maharty Sukma

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

The management of State-Owned Goods (SOG) is a crucial aspect of asset management that requires an effective and efficient system. This study aims to analyze the optimization of the State Asset Management Information System (SIMAN) as a tool for managing SOG at the Office of State Treasury and Auction Service (KPKNL) Semarang. Using a descriptive qualitative approach, this research evaluates the implementation of SIMAN in improving the accuracy, efficiency, and transparency of SOG management. The findings indicate that the implementation of SIMAN successfully integrates all aspects of SOG management into a comprehensive digital platform, accelerating the processes of inventory, recording, and reporting SOG. Furthermore, the system facilitates monitoring and auditing by providing real-time and accurate data. The improvement in coordination among units and the use of user feedback are key factors in the system's optimization. However, challenges related to human resource training and technological infrastructure support still require further attention. Overall, SIMAN has had a positive impact on organizational performance and has strengthened accountability and transparency in the management of SOG at KPKNL Semarang.

Layla Hanisa; Anggun Pratiwi; Tries Ellia Sandari

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

The purpose of this study is to analyze the state impact caused by each corruption case in Indonesia from 2022-2025. This research uses descriptive qualitative research. The data in this study are secondary data sourced from scientific journal articles, reports from anti-corruption organizations, such as TI, ICW, KPK, and mass media. Data collection techniques are in the form of literature studies with analysis techniques by analyzing data reduction or selecting relevant information, presenting data arranged systematically, and drawing conclusions. The results of this study show that these cases resulted in very significant state economic losses, reaching trillions of rupiah. In addition to financial losses, corruption also has a negative impact on the environment, infrastructure, business climate, and public trust in the government and BUMN. Extensive environmental damage occurred due to illegal mining practices, while BTS 4G projects were hampered in their construction, and in other cases reduced investor and public confidence. Overall, the corruption exposed weaknesses in oversight and governance systems in SOEs and government projects.

Adia Talitha; Dimas Ramdhani Abimanyu Permadi; Sanesa Putri Vinata; Cantika Putri Tuti Susanti; Nabila Aprilia Arianto +3 more

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Corruption is an abuse of power, the impacts of corruption include damaging democratic values, morality, harming the state financial system, violating the social and economic rights of the community and being a threat to the ideals of a just and prosperous society. This can be seen from the cases of corruption that have been successfully uncovered by the KPK, namely the corruption of Pertamina which has been prosecuted at the Central Jakarta District Court. The method used is normative legal research with a statutory regulatory approach. This research aims to prevent significant state losses, ensure the accountability of public officials, and maintain the integrity of the company. In addition, this effort is to create public trust in the management of national energy resources. The results of the study show that this process involves coercive measures recorded in the examination report. The Attorney General's Office is currently examining eight witnesses, including Fitra Eri, in a case of alleged corruption related to the management of crude oil and refinery products of PT Pertamina (Persero)..  

Maktisen Ena; Narita Yuri Adrianingsih

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service aims to improve learning outcomes and the process of learning mathematics, especially the Greatest Common Factor (GCF) and the Least Common Multiple (LCM) in Elementary Schools to be more active and enjoyable. Learning LCM and LCM in Elementary School children can be said to have not had much impact because some students do not understand the process of solving LCM and LCM through factor trees and factoring. Community service activities were carried out in one day at SD GMIT Lamalu, Pantar District, Alor Regency. We were present to deliver material about LCM and LCM. During the community service, several students were interested in completing the material or questions given using factor trees. In the learning process about LCM and LCM, it can run well and can improve the quality of learning for students at SD GMIT Lamalu.

Maktisen Ena; Narita Yuri Adrianingsih

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service aims to improve learning outcomes and the process of learning mathematics, especially the Greatest Common Factor (GCF) and the Least Common Multiple (LCM) in Elementary Schools to be more active and enjoyable. Learning LCM and LCM in Elementary School children can be said to have not had much impact because some students do not understand the process of solving LCM and LCM through factor trees and factoring. Community service activities were carried out in one day at SD GMIT Lamalu, Pantar District, Alor Regency. We were present to deliver material about LCM and LCM. During the community service, several students were interested in completing the material or questions given using factor trees. In the learning process about LCM and LCM, it can run well and can improve the quality of learning for students at SD GMIT Lamalu.

Salsabil Qodrunnada; Elisatris Gultom; Sudaryat Sudaryat

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

A separatist creditor are those holding proprietary security rights over a debtor’s assets, granting them preferential claims in the satisfaction of debts through the execution of the collateral. Article 59 of the Indonesian Bankruptcy and Suspension of Debt Payment Obligations Law (UU KPKPU) restricts the exercise of such execution rights to a period of two months following the declaration of bankruptcy. This limitation raises issues of fairness, as it treats all creditors equally without regard to the legal priority attached to secured creditors. The provision risks undermining the absolute nature of proprietary security rights and deviates from the principle of proportional justice as articulated by Aristoteles. This article adopts a normative legal approach, examining statutory provisions, legal principles, and relevant doctrinal opinions. The findings suggest that the uniform treatment of secured and unsecured creditors after the expiry of the execution period is inconsistent with the fundamental characteristics of secured rights, namely their priority and enforceability against third parties. Accordingly, a revision of the existing legal framework is necessary to ensure the proper and equitable enforcement of secured creditors' rights in bankruptcy proceedings.

Revana Revana; Vera Ayu Lestari; Meydilah Ayu Nafisah; Alfiki Istumetia Laila.R; Elza Putri +1 more

Jurnal Hukum dan Sosial Politik 2025 International Forum of Researchers and Lecturers

The corruption that occurred at PT Pertamina reflects the weak integrity of public officials and the inadequacy of internal oversight systems. The positive legal approach has proven ineffective in addressing corruption in practice. Therefore, this study departs from the need for an alternative approach based on Islamic political values such as trustworthiness (amanah), justice, and supervision in addressing corruption within state-owned enterprises (SOEs). This research employs a descriptive qualitative approach using a literature review method. Data were collected from academic journals, official reports by the Corruption Eradication Commission (KPK) and the Audit Board of Indonesia (BPK), as well as credible media sources. The data were analyzed by categorizing them according to the principles of trustworthiness, justice, and supervision, and then interpreted through the framework of Islamic political thought to deeply understand the root causes of corruption. Corruption in PT Pertamina involves power protection, budget manipulation, and procurement fraud. Violations of trust, injustice in resource distribution, and weak supervision indicate the absence of Islamic principles in corporate governance. Ethical and spiritual values have not yet been internalized within the bureaucratic system and organizational culture of SOEs. This study concludes that corruption in PT Pertamina is a result of the loss of trust, the breakdown of justice, and weak oversight. An Islamic political approach that emphasizes ethics and spiritual responsibility is highly relevant to be applied. These values can help form a just and transparent governance system and rebuild public trust in SOEs.

Tasya Darosyifa; Handar Subhandi Bakhtiar

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

Corruption remains a serious issue that hinders development and erodes public trust in the government, particularly in countries like Indonesia and Malaysia. Both nations have long histories of dealing with systemic corruption. This study aims to compare the legal systems and anti-corruption law enforcement in Indonesia and Malaysia to identify challenges and areas for improvement. The research uses a descriptive qualitative method with a Systematic Literature Review (SLR) approach, analyzing legal documents, academic journals, and regulations related to anti-corruption agencies in both countries. This study employs legal system theory and institutional theory. The main problem examined is how anti-corruption law enforcement differs between Indonesia and Malaysia and what the main enforcement challenges are. The findings show that while Indonesia’s Corruption Eradication Commission (KPK) was once powerful, recent political interference and regulatory revisions have weakened its impact. Conversely, Malaysia has more comprehensive legal instruments, but its enforcement agencies struggle with independence and political pressure. In conclusion, both countries must strengthen legal supremacy, institutional independence, and public engagement to enhance the effectiveness of anti-corruption efforts.

Ricki Rahmad Aulia Nasution; Iwan Erar Joesoef; Heru Sugiyono

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to examine the aspect of justice in the administration and settlement of bankrupt assets by the Curator, particularly concerning the repayment of receivables to creditors in the context of auction minutes issued by the KPKNL Samarinda. The research adopts a normative juridical method, legislation approach and conceptual approach, and is connected to a case study approach focusing on the auction process in the bankruptcy case of PT Karebet Mas Indonesia (in bankruptcy). The results of this study indicate that the Curator, in administering and settling unsold bankrupt assets, may proceed with a private sale (underhand sale) with the approval of the supervising judge, based on a limit value obtained from an independent appraiser’s valuation, provided that at least two public auctions have been conducted without success. The distribution of assets to creditors must observe the principle of pari passu pro rata, which ensures equal treatment according to their respective priorities.In the event that the settlement process of the bankrupt estate has been declared completed, yet the creditors have not received full repayment of their claims, the general provisions under Article 1131 of the Indonesian Civil Code shall apply, namely that all of the debtor’s assets constitute collateral for the fulfillment of their debts. This study recommends an amendment to Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations, to regulate in a detailed, specific, and comprehensive manner the requirements for the underhand sale of bankrupt assets by the Curator. Such regulation is necessary to ensure justice and legal certainty for bankrupt debtors and creditors, particularly regarding the repayment of claims for concurrent creditors.

Windy Riani Putri; Nyulistiowati Suryanti; Anita Afriana

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research aims to assess the legal considerations of the panel of judges in Decision Number 245/Pdt.Sus-PKPU/2021/PN.Niaga.Jkt.Pst., particularly in recognizing the foreign court decision in the form of a moratorium ruling from the Singapore High Court and in determining the legal standing of the PKPU applicant in this case. This research employs a normative juridical method through a case study of Decision Number 245/Pdt.Sus-PKPU/2021/PN.Niaga.Jkt.Pst based on Indonesian positive law. The data used consists of primary, secondary, and tertiary. Data analysis was conducted qualitatively by interpreting positive legal provisions, principles, and doctrines applicable in Indonesia to evaluate the panel of judges' considerations in this case. The research findings indicate that, first, the panel's recognition of the moratorium decision as grounds for rejecting the PKPU application contradicts Article 436 of the Reglement op de Rechtsvordering, which adheres to the territoriality principle. This recognition also conflicts with the principles of private international law adopted by Indonesia. Furthermore, the consideration regarding the absence of legal standing of the PKPU applicant due to the existence of the moratorium decision linked to choice of forum is inconsistent with Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations (KPKPU Law) as lex specialis that supersedes debt settlement provisions in other legislation. Second, the research demonstrates that in practice, legal standing is determined based on fulfillment of formal and material requirements as stipulated in Articles 222, 224, and 8(4) of the KPKPU Law, which were satisfied in this case.

Ismanto Ismanto; Suprapto Suprapto; Nurunnisa Nurunnisa

International Journal of Sociology and Law 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The function of Prosecutorial Intelligence (Intel Kejaksaan) holds a crucial strategic role, not only in supporting prosecution duties but also in crime prevention, safeguarding national development, and recovering state assets. Despite having a strong legal basis and a broad mandate, this function often faces operational challenges, data integration issues, and resource optimization constraints that limit its effectiveness within the dynamic law enforcement ecosystem. This research aims to deeply analyze the role and challenges of Prosecutorial Intelligence and formulate a model for optimizing its function to enhance the effectiveness of law enforcement in Indonesia. The research methodology employed is normative and sociological juridical with a qualitative approach, gathering data through literature review, regulatory study, and in-depth interviews with practitioners and academics. The findings indicate that the optimization of the Prosecutorial Intelligence function requires three main pillars: (1) Enhancing the capacity and professionalism of human resources (HR) through modern intelligence training and digital forensics. (2) Integrating and ensuring interoperability of the intelligence information system with other law enforcement agencies (Police, KPK, PPATK) to build a comprehensive intelligence big data. (3) Expanding the spectrum of intelligence operations, shifting from a traditional focus on corruption crimes to transnational crimes, cybercrime, and securing strategic national investments. This optimization is expected to transform Prosecutorial Intelligence into a proactive, data-oriented strategic early warning system capable of supporting Prosecutors in making evidence-based decisions, thus achieving effective, just, and impactful law enforcement for the community.

Ayu Winda Amelia; Keilla Anabila; Nur Amalia Zahra

Jurnal Ilmu Hukum Sosial dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

The Corruption Eradication Commission (KPK) plays a crucial role in combating corruption in Indonesia. This institution was established to address various corruption cases involving public officials, with the aim of increasing transparency, accountability, and justice in government administration. However, KPK faces numerous challenges in carrying out its duties, such as revisions to laws that limit its authority and obstacles in coordination with other law enforcement agencies. The factors causing corruption in Indonesia are complex, including weak oversight, a permissive culture towards corruption, and lack of transparency in state budget management. KPK not only focuses on taking action against corruption perpetrators but also strives to recover state losses through asset confiscation mechanisms. Despite this, KPK's effectiveness in combating corruption is often hindered by both internal and external challenges. Therefore, it is important to continuously strengthen coordination among law enforcement agencies and encourage legal reforms to enhance this institution. With stronger commitment from all parties, corruption eradication in Indonesia can be more effective, leading to a clean government free from corruption practices.

Nurhaliza Trie Anna Dewi

Mahkamah : Jurnal Riset Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Corruption is a serious problem that hampers economic growth and weakens government institutions in Indonesia. The Corruption Eradication Commission (KPK) was established as an independent institution to eradicate corruption with various strategies, including prevention, investigation, and prosecution. This study aims to analyze the role of the KPK in eradicating corruption in Indonesia with a descriptive qualitative approach based on literature study and secondary data analysis. The results show that although the KPK has successfully handled various major corruption cases, the revision of the KPK Law in 2019 weakened the independence of this institution, thus affecting its effectiveness. The recommendations of this study emphasize the importance of strengthening the KPK's authority, increasing transparency, and public participation in supporting corruption eradication efforts.

Thiara Octaviani Putri; Muhamad Farudin

Jurnal Hukum, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

The rapid growth of e-commerce has increased the urgency of personal data protection, especially in cases of corporate bankruptcy. Legal uncertainty regarding the status of personal data in bankruptcy assets poses privacy risks. This study examines regulatory gaps in the Bankruptcy and PKPU Law (UU KPKPU) and the Personal Data Protection Law (UU PDP) concerning consumer personal data protection in bankrupt e-commerce companies. This research employs a normative juridical method by analyzing applicable legal norms. This approach reviews legislation, jurisprudence, and other legal documents to understand and evaluate the legal application of personal data protection in e-commerce bankruptcy. The study finds that personal data protection remains a legal obligation for bankrupt e-commerce companies under the UU PDP. However, legal gaps in the UU PDP and UU KPKPU regarding bankruptcy require regulatory harmonization to safeguard consumer privacy rights.

Mi’rojul Huda; Mubarok Muharam; Mochamad Arif Affandi; Agus Satmoko Adi; Silkania Swarizona +1 more

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Indonesia's democracy, despite over two decades of progress since the fall of the New Order regime, has faced stagnation and democratic backsliding in recent years. Indicators from institutions such as the Economist Intelligence Unit (EIU), Freedom House, and Varieties of Democracy (V-Dem) consistently highlight a decline in democratic quality. Contributing factors include identity politics, declining electoral integrity, political dynasties, and weak institutional capacities, described as "Low-Capacity Democracy." This study employs a qualitative approach to explore these challenges, including literature reviews, document analysis, and interviews. The findings reveal systemic issues at both institutional and societal levels, including weakened oversight bodies like the Corruption Eradication Commission (KPK), the dominance of executive power, and the rise of transactional politics and political dynasties. Digital challenges, such as disinformation and low digital literacy, also exacerbate these issues. This study recommends comprehensive reforms, such as strengthening independent institutions, enhancing transparency in public fund management, and improving political education to reduce transactional practices. Digital media regulations and technology-based electoral monitoring are also proposed to increase transparency. By addressing these issues, Indonesia can reinforce democratic resilience and foster an inclusive, accountable political system.

Revony Lede Rihi; Heryanto Amalo; Adrianus Djara Dima

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

Corruption crimes are not only committed by civilians, but can be committed by military soldiers, namely the TNI who are educated with discipline. The handling of corruption cases committed by TNI soldiers together with civilians is handled through a connexity trial regulated in the Criminal Procedure Code. Although there are rules governing, there are still discrepancies in law enforcement. The main problems in this study are: (1) Is it appropriate for corruption cases committed by military officials to be tried in the Military Court? (2) What are the obstacles in law enforcement against high-ranking military officials who commit corruption crimes?This research is normative legal research, namely by examining literature or legal materials consisting of primary legal materials, secondary legal materials, and tertiary legal materials. Normative legal research is a scientific research procedure to find the truth based on the logic of legal science from its normative side. The results of this study indicate that: (1) is it appropriate for corruption cases by military officials to be tried in the Military Court: The handling of corruption cases in Basarnas involving active military personnel who are tried in military courts is considered inappropriate because it will create an impression of inconsistent law enforcement, because it contradicts the provisions of Law No.8 of 1981 concerning the Criminal Procedure Code and Law No.48 of 2009 concerning Judicial Power. (2) Obstacles in law enforcement against high-ranking military officials who commit corruption crimes: Corruption crimes involving active military members stem from disharmonization of laws in the provisions of the Military Justice Law, Corruption Court Law, TNI Law, KPK Law, and Criminal Procedure Code. The researcher's suggestion is that to minimize the differences of opinion that continue to emerge, an extensive regulation on connexity should be made so that it can serve as a guideline in handling corruption cases involving military personnel and civil society.

Zainal Arifin Hoesein; Ocktave Ferdinal

Deposisi: Jurnal Publikasi Ilmu Hukum 2025 International Forum of Researchers and Lecturers

The Constitutional Court Decision Number 87/PUU-XXI/2023 affirms the authority of the Corruption Eradication Commission (KPK) to investigate corruption crimes within the military, a step that raises concerns regarding the harmonization of civil and military jurisdictions within Indonesia's legal system. This study employs a normative research method with a comparative law approach and regulatory analysis. A comparative study is conducted with the United States and South Korea to identify the best approaches in handling military corruption. The study highlights the importance of balanced legal reforms that preserve military autonomy while integrating civilian oversight to strengthen anti-corruption efforts. The findings indicate that the involvement of civilian institutions in addressing military corruption can enhance transparency and accountability, despite facing challenges such as institutional resistance. This study recommends synergy between civil and military jurisdictions to establish an effective and equitable law enforcement system.

Vivi Hayanti; Timbul Dompak

Proceeding of the International Conference on Social Sciences and Humanities Innovation 2024 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

The goal of this study is to maximize the Corruption Eradication Commission's (KPK) ability to stop corrupt activities. Within the executive power group, the Corruption Eradication Committee (KPK) is a state institution that exercises its authority and functions independently, unaffected by other powers. This study employs a qualitative approach and descriptive research methods. The study's findings indicate that while the Corruption Eradication Commission's (KPK) performance has improved, it is still not at its best. Corruption can result in large financial losses and erode public confidence in the government.