Publication Search

The abuse of authority by public officials within Indonesia’s governmental administration has become an increasingly urgent issue to address. Such misconduct undermines the fundamental principles of good governance  including transparency, accountability, and justice which are essential for ensuring efficient and effective government operations. This study aims to conduct an in-depth analysis of the forms of abuse of authority by public officials, the factors influencing such behavior, and its impact on the effectiveness of governance and public trust. The research employs a normative approach with a prescriptive legal method, analyzing legislation related to the abuse of authority as well as a case-based approach to explore the implementation of authority by public officials in governmental practice.The findings indicate that abuse of authority may occur in various forms, such as exceeding the limits of granted power, conflating different authorities, or acting arbitrarily for personal or group interests  all of which contradict the principle of legality governing governmental actions. Moreover, such practices negatively affect the quality of public services and tarnish the image of governmental institutions. The study also finds that although Law No. 30 of 2014 on Government Administration provides a clear legal framework, its implementation remains hindered by weak internal and external oversight systems. Therefore, this research recommends strengthening more effective supervision mechanisms, enhancing transparency in administrative decision-making processes, and involving the public in monitoring efforts to ensure that public officials exercise their authority in accordance with established objectives in pursuit of a clean and just government.

The implementation of a reward and punishment system is considered capable of improving employee work discipline. Rewards are given to encourage employee morale, while punishments are given as a reminder of the consequences of misconduct. This study aims to describe the implementation of the reward and punishment system in the Civil Service. Through a qualitative approach with in-depth observation, structured interviews with employees, and documentation studies. The results of the study found that the implementation of the reward and punishment system has been carried out well, with rewards given based on the level of discipline and performance of employees, while punishments are given based on the type of violation committed. The rewards given include Additional Employee Income, the Satyalancana Karya Satya award, exemplary employee awards, internship certificates, and retirement awards. Meanwhile, the punishments given include verbal warnings, written warnings, deductions from Additional Employee Income, and severe sanctions for employees with serious violations.  

Malpractice in dental health services has become a complex legal issue as public awareness of service quality and patient rights continues to increase. The enactment of Law Number 17 of 2023 on Health introduces important changes in regulating the legal accountability of medical personnel, including dentists, particularly in relation to criminal liability for malpractice. This study analyzes the forms of dental malpractice and the criminal responsibility of dentists under the new Health Law. The research uses an empirical legal method with sociological and statutory approaches. Data were obtained through interviews and a review of relevant legislation, legal doctrines, and court decisions. The results show that dental malpractice can arise from negligence, failure to comply with professional standards, violations of standard operating procedures, and the absence or disregard of informed consent. Law Number 17 of 2023 stipulates that criminal liability for dentists can only be applied after a recommendation from the Professional Discipline Board, ensuring a clear distinction between inherent medical risks and professional misconduct. This framework is designed to provide balanced legal protection for both patients and dentists while strengthening legal certainty in malpractice case resolution. Consequently, dentists must understand professional standards and criminal liability mechanisms to practice responsibly and professionally.

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance on financial misreporting, with investor attention as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the 2019–2022 period. The theoretical framework is grounded in Agency Theory and Legitimacy Theory to explain the role of ESG as an internal control mechanism and a means of gaining external legitimacy. The research employs a quantitative approach using secondary data from annual reports and sustainability reports. Financial misreporting is proxied by earnings management measured through discretionary accruals, while ESG performance is assessed using the GRI Standards index, and investor attention is proxied by institutional ownership. Data analysis was conducted using multiple regression and Moderated Regression Analysis (MRA). The findings reveal that all three ESG dimensions (environmental, social, and governance) have a significant negative effect on earnings management. Institutional investor attention is found to strengthen the negative relationship between environmental and social aspects with earnings management, but weaken the influence of governance. These results indicate that institutional investors tend to be more responsive to environmental and social issues compared to governance aspects. Practically, this study provides empirical evidence that ESG implementation can serve as a control instrument against financial misreporting in the banking sector, while theoretically enriching the literature on investor moderation in the relationship between ESG and earnings management practices.

The purpose of this study is to analyze the role of professional accounting ethics in maintaining the quality, transparency, and accountability of corporate financial reporting through a literature review of relevant journals, regulations, and cases, including the Garuda Indonesia case, which illustrates ethical violations in revenue recognition. The findings emphasize that the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior serve as fundamental pillars for accountants in producing reliable financial information. Ethical misconduct can lead to declining public trust, weakened corporate governance, and increased legal and reputational risks. Therefore, ethical education, regulatory supervision, strengthened moral awareness, and effective internal control systems are essential to prevent financial reporting manipulation. Professional more than just an normative obligation but a strategic element in safeguarding the credibility of the accounting profession and ensuring economic stability.

This research aims to provide a description of the communication phenomenon that occurs between students and parents, students and teachers, and students and the community environment. The research is motivated by the misconduct of students such as truancy, lying, and frequent prayer. This study uses a qualitative approach. Data were collected through observations, interviews, and documentation. Data analysis was conducted by data collection, data reduction, presenting data in textual form, and verification leading to data conclusion. The results of the research show that: 1) The implementation of a good three center communication in education is crucial to maintaining the Qur'anic character of students, as various factors such as religious, socio-economic, and stakeholders' communication understanding influence students' character; 2) Students receive good guidance at school, moderately at home, and inadequately at the surrounding environment, thus the communication concept to foster Qur'anic character does not run optimally. This research provides important contributions in the field of fostering Qur'anic character, particularly in SMP Negeri 1 Camplong. The conclusion of this research is that the role of family and the environment greatly influences the process of fostering the Qur'anic character of students. The importance of this role is vital in conscious efforts to improve students' Qur'anic character.

The concept of “urgent violation” as regulated in Article 52 paragraph (2) of Government Regulation No. 35 of 2021 introduces a new ground for employment termination (PHK), granting employers the authority to unilaterally terminate workers. However, this provision lacks a clear definition and objective parameters, creating legal uncertainty and potential misuse. This study employs a normative juridical method with a descriptive-analytical approach through literature review of legislation, Constitutional Court decisions, and labor law literature. The findings indicate that the clause on “urgent violation” often emerges from unequal bargaining positions between employers and workers, thereby failing to fully satisfy the principle of consensualism as a requirement for valid agreements. Substantively, this provision resembles the “serious misconduct” norm under Article 158 of the Manpower Law, which was annulled by the Constitutional Court through Decision No. 012/PUU-I/2003 for violating the presumption of innocence and workers’ constitutional rights. Consequently, the regulation on “urgent violation” risks repeating the same legal shortcomings and contradicts the spirit of labor law, which emphasizes that termination of employment must be avoided and only used as a last resort (ultimum remedium), as affirmed in Article 151 of the Manpower Law.

Fraud is an unlawful act characterized by intentional misconduct, malicious intent, manipulation, concealment, and abuse of trust, deliberately committed by individuals or groups to gain personal benefits. Financial statement fraud can result from various factors such as weak internal control systems, financial pressures, and organizational culture. This study focuses on understanding the factors influencing the occurrence of financial statement fraud in rural banks (BPR) in Denpasar City. A total of 204 respondents from 22 BPRs were selected using purposive sampling. The study reveals that internal control systems do not have a significant effect on the tendency to commit financial statement fraud. However, financial pressure was found to have a positive and significant impact on the likelihood of financial statement fraud, suggesting that employees or management under financial strain may resort to fraudulent activities. On the other hand, organizational culture, characterized by ethical practices and strong values, showed a negative and significant effect, indicating that a strong ethical culture helps reduce fraudulent behavior in BPR

This research positions tourism as a key driver for rural economic transformation via the Community-Based Ecotourism model. Lubuk Langkap Nature Tourism Village, South Bengkulu, has excellent natural assets (pristine), such as clear rivers and tropical forests, supported by good social capital. However, this potential is structurally constrained by a Severe Institutional Crisis within the Village-Owned Enterprise, marked by informal management, lack of standard accounting, and vulnerability to moral hazard risk (misconduct). The Main Thesis asserts that this institutional crisis is not merely a technical issue but a major root problem that weakens Social Capital, damages community Capability, and risks permanent environmental damage. The study uses in-depth strategic analysis focusing on the New Institutional Economics and an integrated SWOT framework, employing interpretive descriptive qualitative methods. The analysis formulates an integrated Community-Based Ecotourism development strategy within a Governance framework that is Strengthened by Risk a system designed to become more resilient when facing shocks (moral hazard risk). The Integrated Action Strategy includes: (1) Establishing Exclusive Village-Owned Enterprise Regulatory Control Rights over the entrance gate and Environmental Carrying Capacity; (2) Implementing a physical Daily Public Financial Dashboard to prevent misconduct; and (3) Legalizing Village Regulations (Perdes) on Conservation Zoning and Maximum Daily Visitor Limits. Implementing a Niche Premium Operational Business Plan (OBP), detailing a High Pricing Strategy (including a Conservation Fee) and a fair Proportional Revenue Sharing Formula, is key to achieving improved welfare and ecological sustainability in South Bengkulu.

This article employs a Critical Literature Review (CLR) approach, analyzing studies from 2013–2025 that include academic papers, nationally accredited journals (Sinta 2–4), and reputable international journals indexed by Scopus (Q1–Q4) to understand systemic fraud and audit failure in Indonesia.Previous re-search has mostly explained fraud from individual or organizational views, while few have addressed structural factors such as the normalization of fraud, weak regulatory oversight, and the crisis of auditor legitimacy. The synthesis reveals four main issues. First, systemic fraud in Indonesia has shifted from in-dividual misconduct to a structured socio-economic phenomenon rooted in culture. Second, auditing as a control mechanism remains technically focused, often failing to uncover collusive fraud involving top management. Third, an expectation gap exists between unqualified audit opinions and public demands for assurance against corruption, reducing trust in auditors. Fourth, conflicts of interest arising from audit fee dependence, weak regulation, and limited adoption of audit technology and forensic analytics indicate the need for institutional reform. Therefore, this article calls for an integrative framework that connects individual, organizational, regulatory, and socio-cultural dimensions to address systemic fraud and rein-force public accountability in Indonesia.

Corporate corruption poses a significant threat to economic stability and public trust. Traditional punitive sanctions, such as substantial fines or dissolution, often fail to achieve restorative justice and can lead to unintended consequences, including harm to innocent employees and stakeholders. This paper explores the imperative of developing alternative sanctions for corporations implicated in corruption cases, with a central focus on establishing a framework grounded in fairness. Through a normative juridical research method employing statutory, comparative, and conceptual approaches, this study analyzes the limitations of the current punitive paradigm. It examines various alternative sanctions, including Deferred Prosecution Agreements (DPAs), Non-Prosecution Agreements (NPAs), corporate monitorship, and mandatory compliance program overhauls. The findings indicate that these alternatives offer a more flexible and effective mechanism for balancing accountability with corporate rehabilitation. They create opportunities to incentivize self-reporting, cooperation, and genuine internal reform. This paper concludes that by integrating principles of proportionality, restorative justice, and forward-looking prevention into the legal framework, a fairer and more effective corporate sanctioning system can be developed. Such a system would not only penalize misconduct but also foster a culture of corporate integrity and contribute more effectively to the broader fight against corruption.

This study aims to analyze violations of accounting professional ethics at PT Indofarma Tbk, a state-owned pharmaceutical company in Indonesia. The case gained public attention following an investigative audit report by the Audit Board of the Republic of Indonesia (BPK), which revealed financial statement manipulation causing state losses amounting to IDR 371.83 billion. This research employs a qualitative approach using a case study method. Data were obtained through the analysis of financial statements, BPK audit findings, as well as relevant literature and publications. The findings indicate violations of several fundamental ethical principles, including integrity, objectivity, professional competence, confidentiality, and professional behavior. The main contributing factors, based on the fraud triangle theory, are financial pressure, opportunity arising from weak internal controls, and rationalization by management. This case emphasizes the importance of implementing professional accounting ethics and strong oversight in the preparation of financial statements to maintain public trust and corporate integrity. The study implies the urgent need to strengthen internal control systems and enforce ethical standards as preventive measures against fraud.

Tradition betimbang is a traditional ceremony performed for children born in the month of Safar. This tradition has been carried out for generations and is still preserved today by the local community. Betimbang tradition is a traditional ceremony performed for children born in the month of Safar. This tradition has been carried out for generations and is still preserved to this day by the local community. This research aims to analyze the contribution of local culture in early childhood learning as a character development effort. Local culture has an important role in shaping children's identity and character from an early age. The used study methodology is descriptive qualitative, using data gathering approaches such as in-depth interviews and documentation. The findings indicated that the betimbang custom is still practiced by the population of Tanjung Intan Village as a hereditary cultural legacy. This ritual is observed for children born in the month of Safar, since this month is seen undesirable. The betimbang ritual procession encompasses the phases of begansai, buang-buang, fresh flour preparation, weighing the kid with apam cake, and hair cutting. The community believes that this custom may deter youngsters from misconduct and adversity. Researchers discovered that this practice cannot serve as the only metric for children's character development; it must be supplemented by effective parenting from guardians. The betimbang tradition embodies religious principles and communal cooperation that is upheld by the local community

Whistleblowing is a vital mechanism for exposing unethical practices and ensuring accountability in organizations. This systematic literature review explores the interplay between the Theory of Planned Behaviour (TPB) and social influence factors—conformity, compliance, and obedience—in shaping whistleblowing behaviour. The review examines empirical and theoretical studies from 2004 to 2024 to identify how TPB constructs (attitudes, subjective norms, and perceived behavioural control) integrate with social influence dynamics to influence the intention and action of whistleblowing. The findings highlight that attitudes toward whistleblowing, shaped by personal ethics and organizational culture, significantly influence individuals’ willingness to report misconduct. Subjective norms, reflecting the perceived social pressure to act or remain silent, often intersect with conformity and compliance, either encouraging or deterring whistleblowing. Perceived behavioural control, influenced by organizational support structures and fear of retaliation, determines the feasibility of acting. The role of obedience to authority emerges as a double-edged sword, where supportive leadership fosters whistleblowing while hierarchical pressures discourage it. Furthermore, the review underscores the importance of ethical climates and whistle-blower protection mechanisms in mitigating the negative impact of social pressures. It also identifies gaps in existing research, including the limited exploration of whistleblowing in diverse cultural contexts and the lack of longitudinal studies examining long-term impacts. This study contributes to the literature by providing an integrated framework that combines TPB and social influence theories to understand whistleblowing behaviour. It offers practical insights for policymakers and organizational leaders to design interventions that encourage ethical reporting and protect whistle blowers.

Misconduct is an act that violates applicable legal provisions and contravenes professional norms. In the context of banking, violations of financial discipline and professional standards can have a serious impact on the financial stability and reputation of the institution. This research analyzes violations of financial discipline law committed by employees in lending at Bank BRI, based on a case study of Decision No. 10/G/2013/PHI/PN.KPG. These violations included non-compliance with lending procedures, abuse of authority, and violation of professional ethical standards set by the bank. This research uses a normative juridical approach, which focuses on the study of applicable legal norms through the analysis of legal documents and related literature. In its decision, the panel of judges considered evidence and witness testimony that showed negligence and non-compliance by the Account Officer. The implementation of sanctions for these violations is expected to provide a deterrent effect and improve compliance with financial discipline and professional standards. The study also identifies the steps taken by Bank BRI to improve its supervisory system and training for employees to prevent the recurrence of similar violations in the future. This study makes an important contribution to understanding the dynamics of financial discipline law violations in the banking sector and the remedial measures that need to be taken.

The Role of the Protocol Section of the Palembang City Regional Secretariat in Supporting the Performance of the Palembang City Regional Secretariat. The research method used is to use qualitative research methods with observational data collection techniques, interviews and documentation. The results showed that the Role of the Protocol Section of the Palembang City Regional Secretariat in Supporting the Performance of the Palembang City Regional Secretariat. The role of this protocol is very decisive in assisting the Palembang city regional office in completing its work, but the protocol in carrying out its duties and functions is based on existing policies.   The Palembang City Setda Protocol must be able to do its job well, one of its strategies is to coordinate and communicate optimally with various related parties, then carry out innovations and changes in accordance with the actual conditions of the times, the goal is that every activity that exists of the Palembang City Setda can run optimally and better. The Palembang City Setda Protocol must have good communication skills, because the role of the Protocol itself is as a liaison between agencies, private institutions or the community with the Palembang City Setda, both meeting issues and activities or events to be carried out.  Mistakes and misconduct in work and in the implementation of activities in the Palembang City Setda occur, but with the experience and words of Setda employees, of course, the problems can be overcome and corrected properly.

In today's modern era, all activities are beyond what is called technological progress, social media is now not only a medium to communicate but can also be a medium that can do investment activities. Man is called a creature homo economics (mahkluk ekonomi). This term is then now understood by most people with the meaning of a creature whose primary purpose in life is to seek profit. With the development of this era all investment activities can be done easily based on digital social media or online, one of the investment activities that can be made with online is online earnings, earnings in general is the activity of collecting money in groups formed by a member then determined how many times in a day or a week spend a month in such collection. after the money is collected then it is determined who will get the first number lottery to the end. With the development of this era online arisan activities are now also not only supported by adults but also by young people, for young people online Arisan becomes an investment choice because of the mechanisms that are quite easy, efficient, and encouraging, but not a little maintenance of this online aryan runs smoothly one of the cases of disadvantage against online arsan. The aim of this study is to find out the conclusion of a misconduct in an online arisan agreement between Umi Barokah (claimant I), Susanti (claimed II), Fransisca Irene Miranda Putty (claimer III), Erfira Meyer (claimsant IV) and the accused namely Anggie Nadia under Judgment No. 32./Pdt.G/2020/PN. Tpg. Based on the research used, the specifications of the research are descriptive. Juridical-normative, legislative, informal, and case approaches. Data collection techniques used are document studies and literature studies, with methods of data analysis normative-qualitative. Based on the results of the analysis of the settlement of non- performance in the online derivative agreement in the judgment No. 12/Pdt.G/2020/PN. Tpg, the judge's assembly rejected the petitioners' claims in its entirety because they did not meet the subjective conditions of the agreement, and the objective valid condition of an agreement is that there is no particular thing, and cause is not legal that is contrary to the law.  

An accountant must know the code of ethics because it is an important profession in the economic field. The accountant's code of ethics is used as a guide in carrying out its main duties and functions in accordance with the competence possessed by the accountant in order to improve the quality of his work so that it can be used as a guide in determining attitudes and behaving based on professional ethics. The development of today's technology, where there is a lot of competition, is actually more and more violations of professional ethics. Scandals that violate the code of ethics pose a serious problem for the ethical standards of the accounting profession. There are still many violations of professional ethics, in Indonesia one of which is PT. Asuransi Jiwasraya, which manipulated its financial statements. This case started that PT. Asuransi Jiwasraya stated that it was unable to pay the JS Savings Plan policy claim that was due in the amount of Rp. 802 billion on October 10 2018. From the results of the BPK investigation, it was revealed that there were inconsistencies which indicated fraud in the implementation of saving plans and investments. This analysis aims to explain the basic concepts of ethics, code of ethics, and find out which basic principles of accountant ethics have been violated by PT. Asuransi Jiwasraya. In the Case of PT. Asuransi Jiwasraya There are 4 basic principles of accountant ethics that have been violated, namely, integrity, objectivity, competence and prudence, and professional behavior.