Publication Search

70,857 articles from 624 journals · 1,760 citations tracked

Showing 121-140 of 482

Analytics

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.

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.

Nuna, Riknan; Thalib, Satriyo Pratama; Moonti, Roy Marthen; Kasim, Muslim A.

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The protection of justice collaborators (JC) is a vital element in the eradication of extraordinary crimes such as corruption, narcotics, and premeditated murder. However, in the practice of criminal justice in Indonesia, there is still a gap between the normative legal framework and the implementation of protection for JCs. This research aims to juridically evaluate the effectiveness of the JC protection mechanism based on national regulations and judicial practice. The method used is normative legal research with a case study approach, through analysis of legislation, court decisions, and LPSK documents. The results of the study show that weak institutional coordination, inconsistency of decisions, and lack of post-trial protection are the main obstacles. It is necessary to codify JC protection in criminal procedure law and strengthen the capacity of legal apparatus to realize comprehensive protection. This research contributes to the development of a fairer and more responsive justice system in protecting the moral courage of JCs.

Novita Kanda Lodo; Helda Nafrawanti Bissa; Friskila Sattoe; Mety Arma Pabalik; Wildyanti Wildyanti

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The moral crisis and rampant corruption among Christian leaders pose serious challenges that erode the credibility and integrity of religious institutions. This phenomenon not only tarnishes the image of Christianity institutionally but also weakens the foundation of ethics and spiritual values that should guide the lives of the congregation. This issue becomes even more pressing when it occurs in the realm of Christian education, a place where future leaders should be formed. This study aims to analyze Jonathan Lamb's concept of integrity as a strategic framework for addressing this crisis, especially in the context of Christian educational institutions. Using a qualitative approach and literature review, this study highlights Lamb's holistic view of integrity, which encompasses three main dimensions: wholeness of the person (wholeness), consistency between beliefs and actions (consistency), and full accountability to God (accountability to God). Lamb's concept of integrity is highly relevant amidst the increasing need for leaders who are not only competent but also possess proven character. The findings of this study indicate that to effectively implement the concept of integrity, Christian educational institutions need to take a two-pronged approach: first, comprehensively reform the curriculum so that integrity values are not only a separate subject, but are integrated into all disciplines and learning activities; Second, building an institutional culture that emphasizes moral exemplarity from leaders, lecturers, and educational staff. Furthermore, a sustainable character development system, transparent accountability evaluation, and open ethical discussion are needed. Education is not only about knowledge transfer, but also about character transformation. Therefore, integrity must be seen as the core of Christian education, not an add-on. This study concludes that Lamb's concept of integrity can be a transformative model that encourages the formation of future leaders with strong character, prevents moral failure, and restores public trust in Christian institutions

Rina Dwi Yanti Tampubolon

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Law enforcement in Indonesia continues to face various challenges, particularly in the context of eradicating corruption. The phrase "sharp downward, blunt upward" illustrates the disparity in law enforcement, where corrupt elites often receive lenient treatment while ordinary citizens committing minor offenses face severe punishment. This article analyzes the paradox using a normative-juridical and sociological approach, examining causal factors such as the lack of integrity among law enforcement officers, political interference, and vague legal norms. The study also explores how legal supremacy can be upheld fairly through systemic legal reform, strengthening of anti-corruption institutions, and community participation. By comparing several cases of corruption involving elites and legal violations by the lower class, this article highlights the importance of equality before the law as a fundamental principle of a legal state.

Anak Agung Bagus Adhita Mahendra Putra

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Corruption is an extraordinary crime with systemic impacts on a nation’s political, economic, and social stability. Various countries adopt different penal approaches to combat corruption, including Indonesia and China. This study aims to analyze and compare the effectiveness of criminal penalties in addressing corruption in both countries. The research uses a normative-juridical and comparative approach by examining legislation, empirical data, and relevant case studies. In Indonesia, the implementation of criminal sanctions tends to be more moderate, with imprisonment and fines being the dominant forms of punishment. However, enforcement faces challenges such as weak institutional independence and political interference. In contrast, China enforces much harsher penalties, including life imprisonment and the death penalty, as part of its "zero tolerance" anti-corruption policy supported by centralized political power. The findings show that although China’s repressive approach appears more stringent, the success in curbing corruption is not solely determined by the severity of the punishment. Instead, it also depends on the consistency, transparency, and integrity of the legal enforcement system. This study recommends that Indonesia reform its criminal policy to be firmer while still upholding principles of human rights and justice.

Maya Riskawati; Melsani Rawambani; Nadhirah Syaharani; Zalfa Rona Syafaqoh; Zhillan Dhiyaul Haq +1 more

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Corruption in the education sector is a serious problem that harms the state and has a direct impact on the quality of education and the future of the younger generation. This article discusses various forms of corruption in education, ranging from misuse of procurement project budgets to misappropriation of education grants. The impact of this corruption is seen in poor education facilities, inequitable access, and declining quality of teaching and curriculum. Overcoming these problems requires transparency, strict supervision, character education, and active community involvement in monitoring. Only with collective efforts and shared commitment can corruption in education be eradicated, so that the hope of creating a smart and competitive generation is maintained.

Mamoh, Petrus Meirio

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Corruption in Indonesia is a serious and systemic issue. One of the legal approaches used to address this problem is the imposition of criminal fines. This study aims to evaluate the effectiveness of fines imposed on corruption offenders. The research employs a normative approach with a juridical-qualitative method, based on literature studies of relevant laws and court decisions. The findings indicate that although criminal fines are regulated under Law No. 31 of 1999 in conjunction with Law No. 20 of 2001, their implementation has not been effective. Fines can still be replaced with substitute imprisonment of up to eight months under the Indonesian Penal Code (KUHP), which is often preferred by convicted individuals. In addition, there is no clear system regarding the proportional amount of fines, deadlines for payment, or enforcement mechanisms. The lack of strict regulations concerning remission also weakens the deterrent effect. This study concludes that the regulation and enforcement of criminal fines in corruption cases have not yet provided optimal deterrence and still leave many legal loopholes that need to be addressed.

Wahyu Sinta Dewi Pramudita; Ali Masyhar Mursyid; Cahya Wulandari

Jurnal Hukum, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

This study analyzes the dialectic of political interests in the recovery of assets from corruption through the Non-Conviction Based Asset Forfeiture (NCB) mechanism. Using a normative legal approach, the study reveals that NCB is a strategic solution to overcome the limitations of the conventional system, especially in cases where perpetrators flee or have immunity, with the potential to increase asset recovery by up to 40%. Findings indicate that political interests are hindering the enactment of the Asset Forfeiture Bill, despite NCB being mandated by the UNCAC 2003 and proven effective internationally. This study recommends accelerating the legislative process for the enactment of the Asset Forfeiture Bill, which could revolutionize the enforcement of criminal law against corruption in Indonesia

Abellio Jhose Sitompul

Referendum : Jurnal Hukum Perdata dan Pidana 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study is motivated by the ongoing debate regarding the application of the death penalty to perpetrators of corruption in Indonesia, particularly in relation to the protection of human rights as stipulated in Law Number 39 of 1999. The purpose of this research is to explain the extent to which the death penalty can be appropriately and proportionally applied to corruptors while considering human rights principles. This study employs a normative legal approach focused on the analysis of statutory regulations and relevant legal literature. The data is analyzed using a qualitative juridical method, emphasizing a normative review of applicable positive law. The findings reveal a discrepancy between the imposition of the death penalty for corruption crimes and the right to life guaranteed by Indonesia’s human rights legal instruments. The implication of this research highlights the need to reconsider the policy of capital punishment for corrupt practices to ensure alignment with the principles of justice, humanity, and respect for human rights within the national legal system.  

Miftia Nur Annisa; Rina Arum Prastyanti; Muhamad Habib

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines violations of ethical commenting on the Instagram account @Pertamina, in response to a fuel-mixing corruption case that caused state losses of up to one quadrillion rupiah. The research aims to describe forms of unethical comments posted by netizens and analyze them based on Article 28 paragraph (2) of Indonesia’s Electronic Information and Transactions Law (ITE Law). A normative juridical method was used, supported by digital observation, documentation, and note-taking techniques. The results revealed 20 comment samples containing hate speech, insults, threats, and defamation. These comments not only violate digital ethics but also potentially breach Articles 28(2) and 27(3) of the ITE Law. According to Soedikno Mertokusumo's theory of legal objectives, such comments fail to uphold justice, legal certainty, and usefulness, ultimately damaging the digital public space, which should foster healthy and productive communication.

Kristian Adi Nurpranata; Rehnalemken Ginting

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

Judicial sentencing through court judgments often does not align with the ideal objectives of sentencing itself, especially in cases involving corruption crimes. Judgment Number 26/Pid.Sus-TPK/2024/Pn Amb serves as an example of the disparity between the prosecutor's sentence recommendation and the final verdict delivered by the judge. In this case, the prosecutor demanded a seven-year prison sentence, while the judge sentenced the defendant to only two years and six months, with the mitigating consideration that the defendant did not personally benefit from the state's financial loss. Therefore, the writer conducts an analytical review of this judgment through a criminological perspective and judicial reasoning. The analysis of Judgment Number 26/Pid.Sus-TPK/2024/Pn Amb is intended to assess how well the judgment fulfills the ideal function of law.

Tasya Balqis Uftimentari; Raden Qushay Affaishal; Fajar Ammar Ikhsanuddin Al Aslami

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Corruption is a serious issue that can hinder development and undermine good governance. This article discusses various anti-corruption prevention efforts implemented at the Office of the Regional Financial and Asset Management Agency (BPKAD) in Kotabumi, North Lampung. This study uses a descriptive qualitative approach, with data collected through interviews, observations, and document analysis. The findings indicate that BPKAD has adopted several preventive strategies, including increased transparency in budget management, the implementation of internal control systems, and ethics and integrity training for employees. Additionally, the use of information technology has been utilized to minimize the potential for irregularities. The main challenges in these efforts include resistance to change and a lack of awareness among some officials about the importance of anti-corruption culture. Therefore, stronger commitment from all organizational elements and support from external parties are needed to create a clean and accountable work environment.

Siti Endang Sariniah; Luthfiah Mianda; Nazrah Athiyah; Muhammad Faathir Fy

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

This study aims to examine the contribution of Abu Yusuf's thoughts in public financial governance and its relationship with the state financial system in Indonesia. In his famous work, Kitab al-Kharaj, Abu Yusuf revealed the principles of public economy based on Islamic values, such as justice in the distribution of wealth, transparency in tax management, and the responsibility of the state in ensuring the welfare of the people. This research approach is qualitative with a literature study method, utilizing classical and contemporary literature sources that discuss financial ideas according to Abu Yusuf and compare them with the Indonesian system. The analysis shows that Abu Yusuf's ideas, such as the proportional tax system (muqasamah), the prohibition of corruption in tax management (taqbil), and the state's responsibility in development, are still relevant to the principles of Indonesian public finance today. Therefore, his thoughts can be used as a normative reference in building a fair, open, and welfare-oriented state financial system.

Mohammad Ghozali; Tajul Arifin

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

The policy of granting Mining Business Licenses (IUP) to universities under Article 51A of the Minerba Bill raises legal, ethical, and sustainability concerns. This study applies a qualitative approach through literature review to examine the provision from the perspectives of Indonesian law and Islamic teachings. The findings reveal that allowing universities to manage mining permits risks diminishing their academic role, compromising scholarly independence, and fostering potential conflicts of interest. From the standpoint of positive law, this policy contradicts the precautionary principle, social justice, and educational objectives enshrined in the 1945 Constitution, the Higher Education Law, and the Environmental Protection Law. In Islamic thought, irresponsible exploitation of natural resources is classified as fasād (corruption), strictly prohibited, as reflected in Hadith No. 479 narrated by Bukhari. The study concludes by rejecting the provision and recommends repositioning universities as guardians of sustainability values rather than participants in extractive industries.

Billi Jenawi; Devani Tarigan; Ahmad Wahyudi Zein

JUREKSI (Journal of Islamic Economics and Finance) 2025 STIKes Ibnu Sina Ajibarang

In many developing countries today, the capitalist economic system still dominates. Not infrequently, this system causes various problems when applied in the governance of a country's economy. These problems generally arise because policies, regulations, and public financial management have not been directed at the principles of Islamic economics (sharia). In fact, the public economic system based on sharia provides guarantees for the fulfillment of state needs (income) and people's needs (expenditure). In addition, the rampant practice of misappropriation such as fraud and corruption has also caused the loss of public trust in public economic management. This condition contributes to the economic crisis and exacerbates the suffering of the people. Therefore, to solve these problems, the government needs to adopt a public economic concept based on Islamic values, because this system has been proven to be able to encourage justice and improve social welfare. This study uses a qualitative method with a literature study approach. The findings in the study indicate that there are various sources of income in the Islamic economy that can be utilized as public finances, such as Ghanimah, Fa'i, Jizyah, Kharaj, Waqf, Nawaib, Zakat, Infak, Sedekah, and 'Usr. Meanwhile, state expenditure is allocated to fulfill basic community needs, state defense and administration, education, social security, and development of infrastructure and public facilities.   Keywords: Capitalism, Economic system, Public sector In many developing countries today, the capitalist economic system still dominates. Not infrequently, this system causes various problems when applied in the governance of a country's economy. These problems generally arise because policies, regulations, and public financial management have not been directed at the principles of Islamic economics (sharia). In fact, the public economic system based on sharia provides guarantees for the fulfillment of state needs (income) and people's needs (expenditure). In addition, the rampant practice of misappropriation such as fraud and corruption has also caused the loss of public trust in public economic management. This condition contributes to the economic crisis and exacerbates the suffering of the people. Therefore, to solve these problems, the government needs to adopt a public economic concept based on Islamic values, because this system has been proven to be able to encourage justice and improve social welfare. This study uses a qualitative method with a literature study approach. The findings in the study indicate that there are various sources of income in the Islamic economy that can be utilized as public finances, such as Ghanimah, Fa'i, Jizyah, Kharaj, Waqf, Nawaib, Zakat, Infak, Sedekah, and 'Usr. Meanwhile, state expenditure is allocated to fulfill basic community needs, state defense and administration, education, social security, and development of infrastructure and public facilities.  

Rizal Rizqi Ramadhan; Sulistyanta Sulistyanta

Jurnal Ilmu Hukum Sosial dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

Corruption, particularly in the form of the practice of selling and buying positions, has become a serious issue in the context of regional governance in Indonesia. It undermines the meritocratic system and erodes public trust in government institutions. The aim of this study is to identify the factors that contribute to the occurrence of position trading and to formulate effective prevention strategies to build a transparent and corruption-free bureaucratic system. The approach used in this research is a normative approach with legal document analysis and field research that is prescriptive and applied in nature. The findings of the study show that the high political costs in direct regional elections and the lack of transparency in the selection of positions are the main factors triggering the practice of position trading. Prevention can be achieved through strengthening the merit system, improving transparency, fostering a culture of integrity in the bureaucracy, and enhancing the protection system for whistleblowers. The implications of this research are the importance of a more effective preventive approach to corruption prevention and the need for tighter public oversight to ensure the consistent implementation of policies.

Dhiza Salsabila; Munipa Munipa; Muhammad Syafaat; Dewi Salmita

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The management of village funds in Indonesia is a crucial issue due to the high potential for fraud at the village level, despite the fact that the funds distributed each year continue to increase. In Sojol Subdistrict, Donggala Regency, cases of corruption involving village officials show that even though regulations have been established, practices in the field are still prone to irregularities that directly impact the welfare of the village community. This study aims to examine the influence of moral sensitivity, whistleblowing systems, official competence, and organizational culture on fraud prevention in village fund management. This study uses a quantitative approach, with data collected through a questionnaire distributed to 54 respondents consisting of village officials and members of the Village Council (BPD). The results of this study indicate that moral sensitivity, whistleblowing systems, official competence, and organizational culture simultaneously have a significant impact on fraud prevention in village fund management, although the level of influence of each varies. This underscores the importance of moral integrity and reporting systems, as well as strengthening competence and organizational culture at the village level.

Adiatma Nugroho; Beniharmoni Harefa; Handar Subhandi Bakhtiar

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Pretrial proceedings play a strategic role in Indonesia's criminal justice system as a judicial oversight mechanism to ensure the legality of law enforcement actions and the protection of suspects’ human rights. In corruption cases, however, pretrial motions are often exploited as procedural loopholes to invalidate ongoing investigations due to the absence of rigid legal standards and inconsistent interpretations by judges sometimes extending into the merits of the case, which should fall outside the scope of pretrial jurisdiction. This study examines the ideal concept of pretrial review using a normative juridical approach, emphasizing the due process of law principle, the primacy of lex specialis under Article 26A of the Anti-Corruption Law, and its harmonization with the Criminal Procedure Code (KUHAP). The research concludes that pretrial mechanisms should function solely as limited judicial review, restricted to evaluating procedural legality. Additionally, the study highlights the significance of establishing Preliminary Examination Judges (Hakim Pemeriksa Pendahuluan) as proposed in the Draft Criminal Procedure Code. These judges would proactively supervise investigative actions, ensuring procedural compliance and minimizing the misuse of pretrial remedies by corruption suspects. Strengthening normative frameworks and judicial guidelines is thus essential to foster coherent, fair rulings and support the integrity and effectiveness of anti-corruption law enforcement.