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This study aims to analyze the relationship between the ethics of the accounting profession and corruption cases, as well as how regulation and supervision can help reduce corrupt practices in the business and government sectors. This study uses a literature review method to analyze internal and external environmental factors that cause corruption in accounting, business ethics principles violated in corruption cases, and prevention efforts and the role of supervisory institutions in suppressing corrupt practices. The results show that corruption in accounting can be caused by internal and external environmental factors, such as a lack of internal supervision, a company culture that does not support ethics, and weak regulations. The principles of business ethics that are violated in corruption cases include the principles of integrity, objectivity, and transparency. Prevention efforts and the role of supervisory agencies can help reduce corrupt practices in accounting. This research is expected to contribute to the development of more ethical and transparent accounting theories and practices.

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.

Current efforts to eradicate corruption are not only focused on arresting and imposing criminal sanctions on perpetrators, but also through efforts to restore the country's financial and economic losses by confiscating assets or property belonging to perpetrators of corruption. Asset recovery or confiscation of assets from perpetrators of corruption is an important thing that must be considered in handling corruption cases, as a form of recovery of state losses. Therefore, there must be a good policy formulation to support the implementation of asset recovery. Indonesia needs special regulations or rules that have legal force and have special rules regarding the mechanism for confiscating assets and property suspected of being obtained from the proceeds of corruption. This study is entitled Asset Confiscation as a Form of Punishment for Perpetrators of Corruption. The purpose of this study is to determine and explain legal policies related to asset confiscation.

Corruption is one of the biggest problems facing Indonesia. Education plays an important role in building the character of the younger generation with integrity and anti-corruption. This research aims to identify the effectiveness of anti-corruption literacy in forming a corruption-free character of the younger generation at the Darel Hikmah Islamic Boarding School, which is one way to instill anti-corruption values ​​from an early age among students. Apart from that, this research also evaluates the application of a religion-based approach in tackling corrupt behavior and provides recommendations for developing similar programs in other Islamic boarding schools. The method used in this research is literature study, which involves a series of library data collection activities, reading, taking notes, and managing data objectively, systematically, analytically, and critically. The focus of this research is on The Power of Two learning model which aims to improve students' critical thinking skills at the Darel Hikmah Islamic Boarding School. The results of the research show that the anti-corruption literacy program implemented at the Darel Hikmah Pekanbaru Islamic Boarding School has proven to be quite effective in instilling the values ​​of integrity and honesty in its students. However, this research also identified challenges in implementing the program that require further attention. This shows the importance of continuous evaluation and development to ensure the success of the program in achieving the expected educational goals.

Thel delath pelnalty has beleln a folrm olf punishmelnt sincel ancielnt timels and has belcolmel an intelnsel colnvelrsatioln amolng elxpelrts belcausel olf thel colntradictolry valuels helld by its suppolrtelrs and olppolnelnts. This study appliels a nolrmativel lelgal relselarch approlach tol asselss thel implelmelntatioln olf thel delath pelnalty in colrruptioln casels frolm thel pelrspelctivel olf human rights proltelctioln. In this study, thel data analysis melthold useld was qualitativel data analysis with a delscriptivel approlach. Thel usel olf thel delath pelnalty as a sanctioln folr colrruptioln is thel molst elxtrelmel folrm olf punishmelnt folr pelrpeltratolrs olf such crimels, belcausel it invollvels taking livels as a relsult olf thelir actiolns. Thel applicatioln olf thel delath pelnalty is colnsidelreld tol viollatel human rights, as stateld in articlels 28A and 28I olf thel 1945 Colnstitutioln, Articlel 4 and Articlel 9 olf Law Nol. 39 olf 1999, and articlel 3 olf thel UDHR. Thel implelmelntatioln olf thel delath pelnalty in colrruptioln casels sparkeld delbatel frolm a human rights pelrspelctivel. Solmel arguel that such melasurels arel colntrary tol human rights, particularly thel right tol lifel.

This study aims to analyze the form of criminal liability imposed on perpetrators of corruption involving internet village funds in Flores Timur Regency. Corruption in the management of village funds, particularly those allocated for internet infrastructure development, has become a serious concern due to its direct impact on the quality of public services and the welfare of rural communities. This research employs a normative juridical method with a case approach and the analysis of relevant statutory regulations. Data were obtained through literature study and case documentation. The findings indicate that perpetrators of corruption in the internet village fund program can be held criminally liable under Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 concerning the Eradication of Corruption. Criminal liability involves elements of fault, unlawful acts, and state financial losses. In addition, the role of law enforcement agencies and public oversight are crucial factors in the enforcement of laws against such criminal acts.

This study aims to analyze the criminal law liability of the perpetrators in the case of corruption in the procurement of red onion seeds in Malaka Regency based on four decisions of the Kupang District Court: Decision of the KUPANG District Court Number 39 / Pid.Sus-TPK / 2023 / PN Kpg, Decision of the KUPANG District Court Number 40 / Pid.Sus-TPK / 2023 / PN Kpg, Decision of the KUPANG District Court Number 41 / Pid.Sus-TPK / 2023 / PN Kpg, and Decision of the KUPANG District Court Number 42 / Pid.Sus-TPK / 2023 / PN Kpg. This study uses a normative legal approach supported by empirical data through interviews with advocates, prosecutors, and judges. The results of the study indicate that the elements in Article 3 of Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 has been cumulatively fulfilled in this case, namely the abuse of authority, state financial losses, and benefits for oneself or others. The application of the article to all defendants is considered legally valid, but in practice it does not fully reflect substantive justice because the roles and levels of involvement are not distinguished proportionally. The judge's decision and the prosecutor's indictment are considered consistent in normative aspects,but still leave challenges in terms of assessing the burden of proof and classification of criminal responsibility. This finding recommends the importance of evaluating the criminalization system, strengthening the capacity of procurement officials, and updating policies that distinguish between administrative errors and criminal acts of corruption.

This study seeks to examine and assess the influence of Zakat, Infaq, and Sedekah (ZIS), corruption, and education on income inequality in Indonesia. The research uses a saturated sampling method, collecting data from the National Zakat Amil Agency (BAZNAS), Transparency International, the Central Statistics Agency (BPS), and the World Bank. The analysis uses quantitative time-series data from 2011 to 2022, processed with Stata 15, and employs multiple linear regression as the analytical method. The results indicate that ZIS has a significant negative effect on income inequality, while corruption also significantly reduces income inequality. On the other hand, education shows a positive but statistically insignificant effect. The coefficient of determination test reveals that 93.06% of the variation in income inequality can be explained by ZIS, corruption, and education, with the remaining 6.94% attributed to other factors not included in the study. Additionally, the findings suggest that ZIS and corruption together have a notable influence on income inequality.

Anti-corruption education is a strategic effort in building a young generation with integrity. This study aims to analyze the effectiveness of anti-corruption education programs in schools in instilling the values of honesty, responsibility, and justice in students. Through the [research method] method, it was found that anti-corruption education programs that integrate moral values into the curriculum can increase students' awareness of the dangers of corruption and encourage anti-corruption behavior. Awareness and understanding of corruption are crucial to be introduced early on. Therefore, instilling anti-corruption values in schools is urgent to be conveyed and developed for students. Integrity is one of the character values that needs to be instilled from an early age. To form this integrity, as agents of change, we feel called to conduct socialization regarding the importance of instilling the character value of integrity, in order to create a generation that is anti-corruption since childhood.

Corruption is an act that violates the law and aims to enrich oneself or others. Corruption can be carried out by individuals or organizations who have positions. Corruption can damage democratic values ​​and morality, as well as endanger economic and socio-political development. To prevent corruption, society can instill anti-corruption education from an early age, report corruption cases to the authorities, and monitor actions that could harm the state. This research was conducted as an educational material to raise awareness about anti-corruption starting from the school environment.

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.

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.

Corruption is one of the biggest challenges facing Indonesia, especially in building a government that is transparent and has integrity. The younger generation plays an important role in breaking the chain of corruption through understanding the values of integrity taught from an early age. This article aims to highlight the importance of knowledge about anti-corruption in the younger generation through learning Pancasila. This research uses a literature review method with analysis of related literature. The research results show that learning Pancasila can be an effective means of instilling anti-corruption values. Then by cultivating and forming an anti-corruption character and mentality among the younger generation who will be able to emphasize anti-corruption values which can become a prevention of criminal acts of corruption in Indonesia. Furthermore, the younger generation has the potential and role as an agent of change in the progress of a nation. Through anticorruption education, it can later foster an anti-corruption culture and be able to increase legal awareness of the younger generation. It is also very important to instill legal values in the younger generation.

Granting Justice Collaborator (JC) status to perpetrators of criminal acts of corruption is one of the law enforcement strategies aimed at uncovering a wider network of corruption crimes. However, its implementation raises various problems, both in terms of law, morals and justice. This research aims to analyze the regulations underlying the granting of JC status, the criteria for its application, and the challenges that arise in practice. This study uses a juridical-normative method with an analytical approach to statutory regulations, court decisions and legal literature. The research results show that the granting of JC status is often no transparent, giving rise to controversy regarding the integrity of its implementation. Apart from that, there is a discrepancy between the ideal JC criteria as regulated in the Supreme Court Circular Letter (SEMA) Number 4 of 2011 and the practice of granting JC status. This has an impact on public trust in the criminal justice system. For this reason, it is necessary to strengthen regulations and tighter supervision so that granting JC status is in accordance with the principles of justice, transparency and accountability.

This study aims to analyze the role of the head of the Madrasah's academic supervision in improving the performance of teachers at MTs Darurrahman Rimbo Bujang, Tebo Regency. The research method used is qualitative with a descriptive approach, where data is collected through in-depth interviews, observations, and document analysis. Interviews are conducted with the head of the Madrasah, teachers, and other educational staff to gain a comprehensive understanding of the academic planning and supervision processes implemented. Direct observations of teaching and learning activities, along with document analysis of the work plans, are carried out to delve into the implementation of planned programs. The findings indicate that the head of the Madrasah's academic planning is crucial for enhancing teacher performance. The head of the Madrasah develops a structured plan involving all relevant stakeholders, setting clear goals, and planning periodic training programs. The implementation of academic supervision is conducted through a collaborative approach, where the head of the Madrasah and the supervision team provide constructive feedback to teachers following direct classroom observations. The follow-up of the supervision is also a critical aspect, with a report on supervision results being prepared and regular meetings held to evaluate teachers' progress. With this follow-up, it is expected that teachers receive the necessary support for ongoing development, creating a culture of reflection and continuous improvement in the learning process.

Pancasila education has a very strategic role in shaping the character of the Indonesian nation that is free from corrupt practices. Corruption is one of the major problems that are still faced by many countries, including Indonesia. Corruption that has taken root in social, economic, and political life in Indonesia requires a comprehensive approach, one of which is through education. This study aims to analyze the role of anti-corruption literacy in Pancasila education as an effort to prevent corruption in Indonesia. This research method uses a literature review by investigating 43 journal articles published between 2020 and 2024. The results of the study show that although the application of Pancasila values in education has begun, understanding corruption and the effective implementation of Pancasila values in daily life is still a challenge. Anti-corruption literacy in Pancasila education plays a very important role in efforts to shape the character of a nation that is free from corruption. With Pancasila education equipped with anti-corruption literacy, there is great potential to form a young generation of Indonesians who are honest, have integrity, and are able to overcome corrupt practices in the future.

This study examines cases of corruption in Indonesia’s financial sector and state-owned enterprises (SOEs), focusing on PT A, PT B, and PT C. The research aims to analyze and compare the modus operandi and system vulnerabilities that enable corruption in these companies. Data were collected through analysis of investigation and financial audit reports, legal literature, and relevant regulations, specifically the Anti-Corruption Law (UU TIPIKOR) and the Anti-Money Laundering Law (UU TPPU). Findings reveal that weak internal controls and limited forensic accounting practices are key factors facilitating corruption, including embezzlement at PT A, procurement specification manipulation at PT B, and fictitious transactions at PT C. The application of forensic accounting and strengthening of internal control systems are essential in detecting and preventing financial manipulation, which can be detrimental to the state. This study recommends implementing forensic accounting, reinforcing internal oversight, conducting stricter procurement audits, and fostering interagency cooperation to enhance effective anti-corruption measures.

Corruption is one of the biggest problems that hinders Indonesia's progress, even though this country uses Pancasila as the basis of the state. Pancasila should be a moral guideline in every aspect of national and state life, including in preventing corruption. This study aims to analyze the causes of corruption in Indonesia in various professions, as well as to examine the relationship between the application of Pancasila values and corrupt practices in this country. The study uses a library method by analyzing 47 articles and journals from 2020-2024. The research findings show that the main causes of corruption in Indonesia include weak law enforcement, a deep-rooted culture of corruption, inability to manage power, and socio-economic disparities.  

This study examines the role of social media in monitoring and preventing corruption in Indonesia, an issue that has become a primary concern among the public and government. With the increasing number of social media users in the country, these platforms are expected to serve as effective tools in enhancing public participation in overseeing corrupt practices. The research explores various aspects, including how social media enables the community to report corruption cases, share information, and build collective awareness about the impact of corruption. Additionally, this study highlights the challenges faced in utilizing social media, such as unequal access, negative responses from authorities, and the phenomenon of information fragmentation that can hinder constructive dialogue among the public. Through a literature review approach, this research analyzes various relevant sources to provide in-depth insights into the impact and effectiveness of social media in preventing corruption. The findings of this study are expected to offer recommendations for maximizing the potential of social media as a tool to support transparency and public accountability in Indonesia. With a better understanding of the role of social media, it is hoped that both the public and government can collaborate more effectively in the fight against corruption, thereby creating a cleaner and more accountable environment for future generations.    

The condition of corruption in Indonesia seems to require serious efforts starting from schools. Basic education, especially anti-corruption education, must be strengthened in schools. Students of MTS Al-Muttaqin must be educated about anti-corruption literacy through this community service. Three stages of the implementation plan were carried out. The preparation stage includes licensing, coordination, and socialization at MTS Al-Muttaqin. The second stage is implementation, which includes socialization and counseling. The third stage is evaluation and preparation of the MTS Al-Muttaqin report. The results of the community service show that students are able to prevent corruption by studying anti-corruption.