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The increasing number of corruption cases involving School Operational Assistance (BOS) funds has become a serious challenge for the education sector in Indonesia. These cases not only undermine public trust in educational institutions but also hinder the achievement of equitable and quality education. This study aims to analyze the role of professional leadership in preventing and addressing the misuse of BOS funds within educational institutions. The research employs a qualitative approach through literature review and analysis of relevant regulations, scholarly publications, and documented corruption cases in the education sector. The findings indicate that professional leadership characterized by integrity, accountability, transparency, and strong ethical commitment plays a significant role in minimizing opportunities for corruption. Effective leaders are able to establish robust internal control systems, promote a culture of honesty, and ensure participatory financial management involving various stakeholders. Furthermore, continuous supervision and adherence to governance principles strengthen institutional resilience against financial misconduct. The study implies that strengthening leadership capacity and ethical values among educational leaders is essential for improving financial governance and fostering public confidence in educational management. Professional leadership is therefore a crucial factor in supporting clean, transparent, and sustainable education administration.

Corruption is a serious problem that leads to declining public trust, weakened governance, and hindered national development. Beyond economic losses, corruption also erodes moral values, ethics, and social justice within society. Therefore, corruption prevention efforts must be carried out systematically and sustainably, one of which is through the internalization of anti-corruption values at an early stage, particularly among students as future generations. This community service activity aimed to instill values of integrity, honesty, responsibility, and public ethics among students through the Anti-Corruption Generation Interactive Seminar, conducted in commemoration of International Anti-Corruption Day 2025. The activity involved approximately 150 junior and senior high school students in Makassar. The method employed was an interactive seminar implemented through material presentations and discussions between speakers and participants. The seminar materials emphasized an understanding of the dangers of corruption, its impacts on national and social life, and the strategic role of students in fostering an anti-corruption culture within schools and the wider community. The evaluation of the activity was conducted through observation of participant engagement and responses during the seminar. The results indicated an increase in students’ understanding and awareness of anti-corruption values, as well as the importance of integrity-oriented behavior in everyday life. This activity demonstrates that interactive seminars can serve as an effective approach to supporting students’ character development and strengthening preventive efforts against corruption.

Procurement of Government Goods / Services is a government spending mechanism that plays an important role in the utilization of state budget. Construction services are sectors that play an important role in Indonesia's development. Through this sector, the physical progress of development can be seen directly. In practice in general the implementation of procurement of goods / services Government construction often occurs problems, among other things, violations of both the Procurement Procurement procedure and the infringement that are detrimental to the State or the criminal act of corruption perpetrated by the organization of procurement of goods / services Construction. The purpose of this study is to determine the legal arrangements for the procurement of goods / services of construction after Perpres No. 4 Tahun 2015 and To know how the implementation of the application of criminal law of corruption in the field of goods / construction services on the decision No. 42/Pid.sus-TPK/2019/PN.KPG. This research is a normative research using primary data and secondary data. The data were collected through interview method and literature study which then analyzed qualitatively and presented descriptively. Based on the results of research has been done, the authors concluded that (1) has been arranged various legal instruments related to the implementation of procurement of goods / government construction services starting from the Act up to the Presidential Decree as a technical arrangement; and (2) the application of criminal law of corruption to the decision No. 42Pid.sus TPK/2019/PN.KPG has been in accordance with the provisions the provisions of the Act constitution. 20 year 2001 jo constutition No 31 Tahun 1999 about Eradiction Criminal Act of Corruption.

Early character education plays a fundamental role in shaping a generation that is not only intelligent but also physically healthy, emotionally balanced, and morally responsible. The cultivation of these values from an early age is crucial to equip children with the resilience needed to face various social challenges in the future. This community service activity was designed to increase awareness among elementary school students regarding three critical issues: the dangers of drug abuse, the practices of bullying, and the detrimental impact of corruption. The program was conducted at SDN 1 Citeluk with the participation of approximately 80 students from grades IV to VI. The educational materials were delivered through an interactive approach combining lectures, group discussions, role-playing, and quizzes. This approach was selected to ensure that the learning process was enjoyable, engaging, and easily understood by children at the elementary school level. During the sessions, students were introduced to the basic concepts of drugs, their harmful effects on health and life, and the importance of avoiding them. Additionally, the program emphasized identifying the various forms of bullying—whether physical, verbal, or social—and encouraged students to develop empathy and mutual respect. Another important aspect addressed was corruption, where students were guided to recognize the value of honesty and integrity through relatable examples in daily life. The results of the activity revealed that students were able to clearly understand the dangers of drugs, recognize the different forms of bullying, and provide examples of honest and moral behavior. This indicates that early character education delivered through interactive and participatory methods can effectively enhance children’s comprehension of healthy and moral values. It is expected that similar programs can be carried out sustainably in elementary school settings as part of continuous character-building efforts to support the development of a responsible and ethical young generation

This community service program aims to educate students and adolescents at SMA Negeri 1 Medan about the importance of anti-corruption education. This activity is motivated by the increasing attention to preventing corruption from an early age, by instilling the values of integrity, honesty, and responsibility in the educational environment. The implementation method includes interactive counseling, group discussions, and case simulations relevant to students' daily lives. Participants consisted of 180 students from grades 11 and 12 who actively participated in each session. The results of the activity showed an increase in students' understanding of the basic concepts of corruption, types of corruption, and the important role of the younger generation in creating an anti-corruption culture. This education is expected to be the first step in shaping students' character with integrity and legal insight from an early age.

This study was conducted with the aim of exploring how the influence of forensic accounting and whistleblowing system as a mechanism in detecting and revealing allegations of corruption in the company. This research uses a systematic literature review method by analyzing ten academic journal articles published in 2020-2025 that discuss fraud prevention and disclosure, especially in corruption cases. The results of this study state that forensic accounting has proven effective in detecting various forms of corruption fraud, such as conflicts of interest, gratuities, and abuse of authority, especially if applied by auditors or forensic accountants who have expertise in financial analysis and applicable regulations. Meanwhile, the whistleblowing system allows fraud reporting to be done anonymously with safe protection, and encourages transparency in the organization. However, this research also shows that the two are not always aligned. When the whistleblowing system is effective but forensic accounting is not well implemented, the investigation process is not maximized. Conversely, even if forensic accounting is strong, a weak whistleblowing system can hinder early detection and slow down action against corruption cases.

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.

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.

Corruption is one of the serious problems that hinders development and public welfare throughout Indonesia, including in the Pamona sub-district area. One of the efforts to prevent corruption is to start early through education and socialization that discusses the values of integrity, honesty and responsibility to all levels of society so that they will be aware of the dangers of anti-corruption and behave anti-corruption from an early age. In fact, corruption has actually occurred from the simplest things to more complex things. The purpose of this study is to increase public understanding of the dangers and impacts of corruption in social life. This study uses a quantitative approach method. The method used is internet searching, a method of collecting data in research conducted by searching for information on the internet through search engines. The results of this study indicate that this activity strengthens the culture of anti-corruption and builds collective awareness to create a clean and integrated village government environment.

Corruption is one of the serious problems that hinders development and public welfare throughout Indonesia, including in the Pamona sub-district area. One of the efforts to prevent corruption is to start early through education and socialization that discusses the values of integrity, honesty and responsibility to all levels of society so that they will be aware of the dangers of anti-corruption and behave anti-corruption from an early age. In fact, corruption has actually occurred from the simplest things to more complex things. The purpose of this study is to increase public understanding of the dangers and impacts of corruption in social life. This study uses a quantitative approach method. The method used is internet searching, a method of collecting data in research conducted by searching for information on the internet through search engines. The results of this study indicate that this activity strengthens the culture of anti-corruption and builds collective awareness to create a clean and integrated village government environment.

Corruption is one of the serious problems currently being faced by many countries in the world, including our country Indonesia. Not only does it harm the country's economy, corruption has also been proven to hinder the development of a country and create social injustice. This study aims to determine the basis for the judge's considerations in granting a pretrial motion by the former deputy minister of law and human rights and than the judge's decision related to the determination of the suspect in the pretrial motion. The method used in this study is normative legal research with a Legislation approach, Conceptual Approach, and Case Approach. The data collection technique used is library research, the data is collected and then analyzed using descriptive qualitative analysis. The results of the study show that the basis for the judge's considerations in the pretrial motion decision on the Eddy Hiariej case shows the judge's tendency to focus more on formal aspects than material aspects. The judge's decision in granting a pretrial motion, especially in corruption cases such as the Eddy Hiariej case, the judge should not limit his considerations only to the due process of law aspect which emphasizes procedural accuracy. However, on the other hand, judges are also required to pay attention to the dimensions of the crime control model, which emphasizes the effectiveness of eradicating crime, as well as the principle of substantive justice, which demands justice based on material truth.

Corruption and the rule of law are two things that are not foreign in the order of national, state and social life. Corruption seems to be a vocabulary that is experiencing inflation because it is most often used in almost all news reports. However, in corruption cases, judges are often less observant in paying attention to the facts presented in the trial so that often defendants in corruption cases are not punished commensurate with their actions, some even end in acquittals. The research method used by the author is normative legal research, by reviewing or examining laws and court decisions related to the legal problems faced. The sources of legal materials used are primary legal materials, secondary legal materials, and tertiary legal materials which are then analyzed descriptively qualitatively. The results of this study indicate that The basis for the Supreme Court's consideration in rejecting the public prosecutor's cassation application regarding the acquittal in corruption (Case Study of Supreme Court Decision Number: 2205 K/Pid.Sus/2022) is by considering the legal and non-legal aspects. Regarding the effectiveness of the decision in providing a deterrent effect for perpetrators of corruption in the future, judges in considering a decision should pay close attention to the facts in the trial so that the defendant's actions can be subject to sanctions and in the future can provide a deterrent effect on perpetrators of corruption in the future. The judge's consideration in imposing a sentence after the examination process in court must pay maximum attention to the sense of justice of the actions that have been committed by the defendant so that the verdict can provide a deterrent effect for perpetrators of corruption in the future.

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.

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.

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.

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.

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.

With this service, students of SMP 4 Muhammadiyah Pekanbaru are educated about anti- corruption literacy. Corruption is an act carried out to gain profit in a bad way, such as bribing, extortion, gratification, and others. The implementation plan is carried out in three stages. In the preparation stage, SMP 4 Muhammadiyah Pekanbaru carries out licensing, coordination, and socialization. The second stage is implementation, which includes socialization and counseling. The third stage is evaluation and preparation of reports. The results of the service show that students of SMP 4 Muhammadiyah Pekanbaru have the ability to avoid corruption after learning about anti-corruption.

Corruption remains a major challenge in Indonesia. Education plays a crucial role in instilling anti-corruption values from an early age to shape individuals with integrity. One of the core values in anti-corruption education is hard work, which contributes to developing children’s character, fostering independence, discipline, and perseverance. This study aims to analyze how instilling anti-corruption values through hard work can shape children's character in elementary schools. This socialization activities employs a direct socialization method involving students at SDN 023 Samarinda Utara through various activities, such as counseling, simulations, and educational games. The findings indicate that students experience an increased understanding of the importance of integrity and hard work in daily life. Participants demonstrated positive changes in attitude and behavior, such as increased motivation to complete school assignments honestly and responsibly. Thus, instilling anti-corruption values through hard work proves effective in shaping children’s character with integrity. Therefore, the continuation of anti-corruption education programs in schools is essential, involving teachers, parents, and the educational community to create a corruption-free generation.

Corruption action by police officers is part of law enforcement efforts aimed at preventing and eradicating corrupt practices that are detrimental to the state and society. Corruption, as a criminal act involving abuse of power for personal gain, requires a systematic approach and high integrity from law enforcement, including the police. This article discusses the role of the police in handling corruption cases, the challenges faced in the enforcement process, and the steps needed to increase the effectiveness of law enforcement against criminal acts of corruption. Through policy analysis and case studies, factors that influence the success of enforcement are identified, such as internal corruption, lack of transparency, and coordination between other law enforcement agencies. The conclusions of this research highlight the importance of reform in police institutions, special anti-corruption training, and increased external supervision to create a police force that is clean and has integrity in efforts to eradicate corruption.