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Olivia Lovina Hermanto; Trifena Hanayomi Sutanto; Naila Syifa Azahra; Safira Permata Kristia Putri; Tries Ellia Sandari

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Corruption committed by the leader of an independent state oversight institution represents a paradox that fundamentally undermines the legitimacy of government governance. This study examines the case of Hery Susanto, Chairman of the Ombudsman of the Republic of Indonesia, who was designated as a corruption suspect by the Attorney General's Office on April 16, 2026—merely six days after his inauguration—in connection with alleged bribery of Rp1.5 billion from PT Toshida Sulawesi Hijau Indonesia involving the management of Non-Tax State Revenue (PNBP) in the nickel mining sector for the period 2013–2025. This study aims to analyze the manifestation of the three elements of the Fraud Triangle—pressure, opportunity, and rationalization—within this case, and to formulate systemic implications for corruption prevention in independent state institutions. Employing a normative-empirical legal research approach with a case study method, data were collected through documentation and qualitative content analysis of legal documents, official press releases from the Attorney General's Office, and verified media reports. The findings reveal that pressure stemmed from financial motivation and career ambition; opportunity arose from weak internal oversight mechanisms, the perpetrator's strategic position, and regulatory gaps in Law Number 37 of 2008; while rationalization manifested through cognitive justification that framed the receipt of compensation as a reasonable reward for services rendered. This study contributes to the literature on forensic accounting and corruption criminology, while recommending the establishment of an independent Ombudsman Supervisory Board and the strengthening of a digital-based early detection system.

Rahman, M Arief; Marti Utari; Ferizka Tiara Devani; Fitrianto Puja Kesuma; Nurul Ilma Hasana Kunio

Sevaka : Hasil Kegiatan Layanan Masyarakat 2026 STIKES Columbia Asia Medan

This community service activity aimed to improve communication competence and customer experience among service actors in a higher education environment. The training was implemented at Gedung Aula KPA Politeknik Negeri Sriwijaya on 19 February 2026 under the theme of excellent service transformation based on integrity to support the institutional commitment toward an Integrity Zone and Corruption-Free Area. The method consisted of preparation, needs identification, interactive presentation, case-based discussion, service communication simulation, and reflective evaluation. The material emphasized service attitude, active listening, empathy, complaint response, and customer experience touchpoints in academic and administrative services. The activity showed that participants were able to identify the importance of consistent communication behavior, emotional control, and service recovery in creating positive experiences for students, lecturers, partners, and public stakeholders. The implication of this activity is the need for continuous service culture reinforcement through standard operating procedures, role-play-based training, and periodic evaluation of user satisfaction in higher education services.

Luthfi Azhari; Wildan Maulana Assani Mualim; Muhammad Daffarezel Ramadhan; Pujo Santoso

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

This study aims to synthesize empirical and theoretical literature on the Planning–Organizing–Actuating–Controlling (POAC) framework in public sector management, identify asymmetries among its functions, and propose a reconfiguration of POAC that is relevant to digital and collaborative governance. The study employs an integrative literature review by examining classical management literature, peer-reviewed journals, government regulations, and official governance indicators. Data were analyzed thematically based on the four POAC functions and synthesized across themes, using Indonesia during the 2021–2025 period as the empirical context. The findings reveal that planning and organizing functions have developed relatively well, while actuating and especially controlling remain persistent weaknesses. This condition is reflected in improvements in several formal governance indicators, including the Electronic-Based Government System (SPBE) Index, Indonesia’s ranking in the E-Government Development Index (EGDI), Unqualified Audit Opinions (WTP), and public service compliance ratings. However, during the same period, the Corruption Perceptions Index (CPI) declined. These findings indicate a gap between administrative achievements and substantive outcomes, consistent with the concept of means–ends decoupling in neo-institutional theory. The study contributes by bridging classical management theory with contemporary governance paradigms and proposing a Data-driven, Networked, Adaptive, and Participatory (DNAP) model of POAC. Practically, the results highlight the need to strengthen controlling functions and adaptive leadership to foster more effective, transparent, and outcome-oriented public governance.

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

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

Sharma, Meenu; Sharma, Ananya

SocioHumania: Journal of Social Humanities Studies 2026 Yayasan Mabadi Iqtishad Al Islami

Digital democracy and e-governance have emerged as transformative instruments for promoting transparency, accountability, and efficient public administration in India. This study examines the role of digital governance initiatives in strengthening democratic participation and reducing corruption through technology-driven governance mechanisms. Using a qualitative and doctrinal research methodology based on secondary sources, the study analyses major initiatives such as Digital India, Aadhaar, DigiLocker, BharatNet, BHIM-UPI, and MyGov. The findings demonstrate that digital governance has improved accessibility to public services, enhanced administrative efficiency, and minimized bureaucratic corruption through automation and electronic monitoring systems. Furthermore, digital platforms have expanded citizen participation in democratic processes by facilitating communication between governmental institutions and the public. However, challenges such as digital inequality, cyber-security risks, infrastructural limitations, and privacy concerns continue to affect the effectiveness of digital democracy in India

David Ricardo; Mahmud Arif

The contemporary moral crisis, marked by the prevalence of hoaxes, corruption, intolerance, and hedonism, demands a strategic response from the Islamic tradition. This research aims to actualize Prophet Muhammad's (PBUH) moral exemplariness as a strategy for strengthening Muslim character. Using a qualitative literature review method with a thematic-integrative approach, this study analyzes primary sources (the Quran, authentic hadiths, classical Islamic texts) and secondary sources (national and international academic journals). The findings identify five dimensions of Prophetic exemplariness (siddiq, amanah, rahmah, zuhud, hikmah) that directly correspond to 24 character strengths in Peterson and Seligman's Values in Action (VIA) framework. This research formulates four actualization strategies: internalization through contemporary Sufism, behavioral modeling (uswah fi'liyah), moral community reinforcement (al-biah al-shalihah), and Islamic digital literacy. The primary contribution of this research is an integrative model linking Prophetic moral values with modern character psychology, supplemented by an integration table mapping moral crises, Prophetic values, and character-strengthening strategies. This model is intended to serve as an operational framework for Islamic educational institutions, families, and Muslim communities in addressing moral crises systematically and evidence-based.

Ninin Armianti Natsir; Rosmini Rosmini; La Syarifuddin

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

This study aims to examine and analyze the pretrial examination mechanism, which also assesses the substance of the case, as reflected in Pretrial Decision Number 10/Pid.Pra/2020/PN.Lbo at the Limboto District Court. The method used in this study is normative legal research, applying a statute approach, a case approach, and a conceptual approach. The analysis is conducted qualitatively through deductive reasoning, namely by explaining general legal provisions and then drawing more specific conclusions.The results indicate that Pretrial Decision Number 10/Pid.Pra/2020/PN.Lbo, specifically the ruling declaring the Petitioner's actions not a criminal act of corruption, is deemed inconsistent with the nature and scope of pretrial proceedings. This is because pretrial examinations are principally intended only to examine formal aspects with a brief examination process, and therefore should not include an assessment of the subject matter of the case. Furthermore, the lack of a legal remedy mechanism for the pretrial decision also raises issues of legal certainty. In fact, based on the principle of res judicata pro veritate habetur, every court decision must be considered correct, valid, and binding until there is a decision from a higher court that overturns the decision.

Agus Salim

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

Social crimes at the village level require participatory and sustainable prevention approaches. This study aims to analyze the synergy between the Sidoarjo Police Resort through its BINMAS unit and the residents of Waruberong Village in implementing the “4D” anticipation framework (Corruption, Narcotics, Bullying, and Sexual Harassment). A descriptive qualitative method was employed, utilizing data collection through observation, semi-structured interviews, and documentation analysis of socialization activities and police-community forums. The results indicate that this partnership successfully shifts the security paradigm from a reactive enforcement model toward proactive collaboration grounded in education and early reporting. BINMAS functions effectively as an administrative liaison, coordinating Senkom Mitra Polri, village officials, and residents, thereby standardizing and streamlining report handling processes. The implementation of the 4D framework significantly enhances public legal literacy, strengthens trust in the DUMAS Presisi system, and encourages active community participation in security patrols and awareness campaigns. Although minor administrative challenges, such as limited reporting literacy and fluctuating attendance, were identified, they can be mitigated through structured mentoring. Overall, the 4D-based partnership model proves highly relevant for strengthening participatory security ecosystems at the village level. This study recommends standardizing educational modules, providing continuous administrative training for Senkom members, and integrating digital reporting platforms to ensure the program's long-term sustainability.

Narita Damayanti; Herdiansyah Hamzah; Agustina Wati

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

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

Jaya, Indra; Slamet Tri Wahyudi; Supardi

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The gap between state financial losses adjudicated and assets actually recovered in corruption cases is commonly attributed to institutional weaknesses or the absence of an Asset Forfeiture Act, while the temporal dimension of seizure is rarely examined. This article argues that the timing of seizure is the key operational determinant of state financial loss recovery. Two research questions are addressed: the normative construction of seizure across the stages of investigation, prosecution, and execution, and how seizure timing affects recovery effectiveness when analysed through Economic Analysis of Law, together with a reconstruction of relevant provisions. Using a juridical-normative method, the research combines comparative approaches, with Jiwasraya as the primary case study and Asabri, alongside comparisons with Singapore, South Korea, and Italy. The analysis identifies the investigation stage as the golden time for seizure because it offers the opportunity to preserve and recover assets, whereas the execution stage yields the lowest marginal benefit. The widening asset recovery gap between these stages can be interpreted as a social cost that may be reduced without changing the prevailing conviction-based system. Furthermore, the 2025 Criminal Procedure Code, the institutional consolidation of the Asset Recovery Agency, and Attorney General Guideline No. 7 of 2025 strengthen the role of the Public Prosecution Service as dominus litis in the asset recovery cycle. Five reconstruction proposals are formulated, most of which can be implemented within the existing legal framework.

Salfadillah Az Zahrah Sakaria

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the Cambodian government's efforts to address human trafficking from a human security perspective. It employs a qualitative descriptive approach, utilizing secondary data from relevant journals, reports, and academic publications. The findings indicate that human trafficking in Cambodia has evolved into a hub for digital-based fraud linked to transnational cybercrime networks. Victims face not only labor exploitation but are also coerced into participating in online fraudulent activities, such as romance scams. This surge in human trafficking is driven by weak law enforcement, high levels of corruption, low public digital literacy, and the rapid expansion of the online gambling industry and special economic zones, which serve as operational bases for criminal activities. The Cambodian government has implemented various measures regarding prevention, protection, and law enforcement through regulations, international cooperation, victim rescue operations, and anti-fraud campaigns. However, the effectiveness of these policies remains limited due to the state's constrained capacity and the ability of criminal networks to continuously adapt to advancements in digital technology. The study concludes that addressing human trafficking in Cambodia requires strengthened governance, more intensive international cooperation, and improved public digital literacy.

Fauzan Habibi Lubis; Noor Azizah; Lukman Hakim Harahap

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The crime of corruption manifests a pathological excretion of endemic crime and methodically destroys the foundations of state governance integrity and the teleological equilibrium of social justice holistically. The two jurisdictions between Indonesia and Malaysia are entangled in substantial epistemo-procedural complexity in the process of constructing evidence of corruption cases, crossing both from the positive legal dimension and the register of judicial ethics. This comparative study investigates the divergence and convergence trajectories that color the epistems of proof of corruption in both countries, with an analytical concentration focused on the doctrine of burden of proof inversion. By deploying a juridical-normative paradigm strengthened through comparative legal hermeneutics, the results of the study indicate that although Indonesia and Malaysia both implement a reversal mechanism of the burden of proof, the two countries exhibit striking heterogeneity in the procedural intensity and normative restrictions imposed. Malaysia prioritizes a balance between the effectiveness of institutional law enforcement and the prerogative of fundamental rights, while Indonesia shows a more aggressive vector in prosecuting disproportionately unexplained accumulated assets. Islamic criminal law strengthens the imperative of law enforcement through the postulates of substantive justice and the absolute prohibition of the practice of risywah. At its core, the effectiveness of proving corruption requires the availability of an architecturally adaptive legal system, a law enforcement apparatus with unparalleled integrity, and an ethical framework sublimated from the principles of universal justice.

Kadek Purbhawadi; I Nengah Suastika; Dewa Gede Herman Yudiawan

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study discusses the reform of criminal law regarding acts of abuse of power within the Indonesian legal system. Abuse of power committed by public officials constitutes a serious violation of the rule of law and the principle of equality before the law because it can harm society and weaken public trust in the government. The old Criminal Code inherited from the colonial era was considered incapable of providing an optimal deterrent effect against perpetrators of abuse of authority. Therefore, the enactment of Law Number 1 of 2023 concerning the New Criminal Code became an important step in the reform of criminal law in Indonesia. This study aims to analyze criminal law reform policies in overcoming abuse of power and the effectiveness of their implementation in law enforcement. The results show that the new Criminal Code expands regulations regarding abuse of authority with stricter criminal sanctions and additional penalties in the form of revocation of office rights. However, its implementation still faces challenges such as political intervention, low integrity of law enforcement officials, and the potential overlap with the Corruption Eradication Law. Therefore, the success of criminal law reform requires the support of legal substance, legal structure, and legal culture that work in harmony.

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

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

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

Talia Fatih Basori

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

This study aims to analyze the dynamics of interest groups in the food vendor appointment process in Medan City, particularly those based on political proximity. Using a qualitative approach with library research method and content analysis technique, data were collected from official documents, government reports, accredited scientific journals, laws and regulations, and publications from institutions such as the Corruption Eradication Commission (KPK), the Government Procurement Policy Institute (LKPP), and the Statistics Indonesia (BPS). The analysis shows that the food vendor appointment process in Medan City is not entirely meritocratic. Political proximity and personal relationships play a dominant role as informal mechanisms in vendor selection. Procurement transparency remains limited, as reflected in the low public access to tender documents and vendor evaluations. This practice indicates systemic political patronage, which results in budget inefficiency, a decline in the quality of public services, and an erosion of public trust. This study recommends strengthening the electronic procurement system (e-procurement), increasing participatory oversight, and reforming the bureaucracy at the regional level.

Febryawan Yuda Pratama; Angga Rahmat Pinanggih; Yessica Fara Desvia; Nina Mardiana; Aura Mutiara Zahra

JURNAL PENELITIAN SISTEM INFORMASI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Tax administrations are undergoing a fundamental transition from conventional audit practices based on manual inspection and limited sampling toward data-driven supervision supported by big data analytics, artificial intelligence, and digital transaction infrastructures. However, developing economies, particularly in Southeast Asia, continue to face structural constraints such as fragmented legacy systems, informal economic activities, uneven digital literacy, corruption risks, weak data interoperability, and evolving privacy regulations. This study aims to develop a contextual framework for detecting potential tax-reporting fraud by integrating big data tax analytics, localized machine learning, explainable artificial intelligence, blockchain-enabled value-added tax data integrity, and socio-organizational governance. The study adopts a mixed-method sequential explanatory approach combined with Design Science Research. The methodological design integrates policy and institutional analysis, machine learning model design, and socio-organizational validation using secondary literature, Southeast Asian case studies, regulatory review, and simulated data architecture. The main contribution of this study is the Contextual Tax Analytics with AI and Blockchain Framework, or C-TAX-AIB Framework, consisting of three interrelated layers: Data Layer, Analytics Layer, and Governance and Human Layer. The Data Layer proposes a hybrid blockchain architecture for e-Faktur and value-added tax reporting integrity; the Analytics Layer introduces localized machine learning and explainable AI to support transparent risk scoring and anomaly detection; and the Governance and Human Layer embeds privacy protection, taxpayer digital literacy, auditor readiness, and trust-building mechanisms. The framework advances prior studies by moving beyond algorithmic fraud detection toward an integrated governance model suitable for developing economies. The study provides theoretical implications for public finance analytics and practical guidance for ASEAN tax administrations in designing accountable, explainable, and context-sensitive digital tax systems.

Handayani, Nur Fitri; Venna Puspita Sari; Wingkolatin Wingkolatin

Jurnal Insan Pendidikan dan Sosial Humaniora 2026 International Forum of Researchers and Lecturers

The moral crisis faced by the Indonesian nation is a serious challenge that can threaten the integrity and sustainability of the country's future. Phenomena such as corruption, intolerance, and weakening social integrity are clear evidence of the declining implementation of the noble values ​​contained in Pancasila. Pancasila Education has a strategic position in building national character and instilling moral values, especially in the younger generation. This article aims to examine the moral crisis in Indonesia and analyze the role of Pancasila Education in providing solutions to these problems. This study uses a literature research method to assess the relevance of Pancasila values ​​and the effectiveness of the implementation of Pancasila Education. The study results show that Pancasila values ​​such as religiosity, humanity, unity, democracy, and social justice have great potential in forming moral individuals. However, there are various challenges, including low student interest, lack of innovation in teaching, and the influence of globalization that can hinder the optimization of Pancasila Education. To overcome these obstacles, strategic steps are needed such as strengthening the curriculum, improving the quality of educators, and collaboration between families, schools, and the community. With maximum implementation, Pancasila Education can be the main key to rebuilding the nation's morality.

Alika Puteri Handaka; Jeanette Emmanuelle Gozali; Qinaya Putri Kusuma

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This research focuses on the criminal liability of Notary Dewi Farni Dja'far (the Defendant) in the criminal case concerning corruption relating to the granting of a Refinancing Investment Loan (KIR) by PT Bank Negara Indonesia (BNI) to PT Barito Riau Jaya. The legal issue lies with the Defendant in issuing a number of letters of certification or cover notes, stating that the process of obtaining certificates for 502 (five hundred and two) plots of land used as collateral was underway at her office. However, in reality, the land parcels, which were still based on Land Certificates (SKT), were problematic and could not be upgraded to Certificates of Ownership and Certificates of Right to Use, meaning the bank disbursed the loan without valid collateral. The Defendant’s actions are deemed to have assisted the debtor Esron Napitupulu (Director of PT Barito Riau Jaya) in securing the loan, resulting in a financial loss to the state amounting to Rp22,650,000,000.00. The results of this study indicate that, based on Article 16 of Law No. 2 of 2014 amending Law No. 30 of 2004 on the Office of the Notary, a Notary is liable under civil law (compensation), criminal law (offences), and administrative law (code of ethics) if found to have committed a breach in the performance of their duties. The objective of this study is to analyse the liability of notaries regarding covernote in problematic credit agreements. The research method employed is normative in nature, with a descriptive qualitative approach. Data sources were obtained from court decisions, legislation, and other supporting sources.

Febrian Rizky Akbar; Slamet Tri Wahyudi

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Asset recovery is a strategic instrument in law enforcement against corruption and money laundering crimes. However, the practice of concealing illicit wealth through nominee schemes, shell companies, and offshore jurisdictions demonstrates weaknesses in national legal regulations, particularly regarding the identification of beneficial ownership. This study aims to analyze the weaknesses in Indonesia’s asset recovery regulations and to formulate a reconstruction of regulations based on the principle of beneficial ownership in order to prevent the concealment of illicit wealth. The research employs a normative juridical method with statutory, conceptual, and comparative law approaches. The results indicate that the existing regulations remain administrative in nature and have not yet been integrated into the asset recovery regime. Therefore, legal reconstruction is required through strengthening obligations for beneficial ownership disclosure, integrating cross-agency databases, and regulating non-conviction based asset forfeiture mechanisms. This study offers a more progressive regulatory model to enhance the effectiveness of asset recovery and close loopholes for concealing illicit wealth.

Ridwan Kusuma Mawardani

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

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