Publication Search

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.

This study evaluates the management audit of the procurement of goods and services for the 4G Base Transceiver Station (BTS) project managed by BAKTI Kominfo, with a primary focus on compliance with applicable regulations, the effectiveness of internal controls, and deviations at various stages of procurement. A qualitative approach was used, with analysis of documents, official news, and investigative audit findings from BPKP. The results indicate that the project procurement did not comply with Presidential Regulation No. 16 of 2018 and BAKTI Director Regulation No. 7 of 2020, with findings including tender manipulation, weak contract verification, and low levels of transparency. The planning process was also unsupported by adequate feasibility studies, while weak internal oversight exacerbated tender rigging and fund disbursements without proper verification. This study emphasizes the need for improvements in internal oversight, strengthening control mechanisms, and the implementation of e-procurement systems to enhance transparency and accountability in public procurement.

Integrity is a fundamental value in realizing clean, transparent, and accountable public sector governance. Various integrity assessment instruments have been implemented in the public sector in Indonesia, such as the Integrity Assessment Survey (SPI) by the Corruption Eradication Commission (KPK), the Integrity Zone (ZI) by the Ministry of Administrative and Bureaucratic Reform (PANRB), and IntoSAINT developed by INTOSAI. However, all three still have limitations. This study aims to analyze the strengths and weaknesses of these three instruments and develop an alternative assessment tool, the Integrity Assessment Tool (IAT), which can be an alternative choice to the integrity assessment model in Indonesia. This study uses a qualitative descriptive approach through literature studies and analysis of integrity policy documents, with a theoretical foundation of the OECD Integrity Framework and the Anti-Bribery Management System (SNI ISO 37001). The results show that the Integrity Assessment Tool is able to assess organizational integrity comprehensively and objectively through four main dimensions: history, performance, potential, and perception. This approach integrates quantitative, qualitative, and psychometric aspects to produce a more accurate and sustainable picture of the integrity position of public sector organizations. Theoretically, this research enriches the study of public sector integrity management, while practically, it provides guidance for government agencies in building a measurable, systematic, and sustainable integrity evaluation system as a basis for establishing a national model for integrity assessment.

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.

This article explores the background, methods, results, and conclusions of digitalization in public services, focusing on its impact on the social administration ecology. It examines the rapid adoption of e- government and ICT (information and communication technology) by public administrations worldwide since 2020, investigating both opportunities and risks. Methods include a systematic literature review and qualitative case studies drawn primarily from peer-reviewed journals published between 2020 and 2024. The results show that digitalization in public services offers significant benefits: improved efficiency, transparency, citizen participation, reduced corruption, and enhanced environmental governance. However, it also presents risks, in particular widening digital divides, loss of human aspects in administrative interaction, ethical concerns (data privacy, algorithmic bias), regulatory and infrastructural challenges, and potential exclusion of marginalized groups. The discussion elaborates on how these opportunities and risks reshape the ecology of social administration defined here as the interplay of structures, actors, norms, technologies, and environment in public administration. In conclusion, the paper argues that digitalization must be managed with attention to equity, ethical governance, infrastructure readiness, and regulatory safeguards. Key recommendations include fostering digital literacy, inclusive design, transparency in data and algorithmic processes, and participatory governance.  

Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

The village is a government unit that often receives negative opinions from the public. These opinions include the lack of quality human resources, frequent practices of corruption, collusion and nepotism such as extortion, government officials who are often absent from their places and so on. This study is to determine the extent of the commitment of the Bitung Barat Satu village government in creating Good Government in its area and also to determine the impact of Good Government in providing excellent services in the Bitung Barat Satu village. The sample in this thesis is the Village Head and Village Apparatus totaling 32 (thirty-two) people. Sampling in this study was carried out using a purposive sampling technique. By using data collection analysis techniques including observation, questionnaires, interviews and also stechniques. The Bitung Barat Satu village government has a strong commitment in efforts to achieve Good Government in its area. This is inseparable from the role of the Village Head as a leader who reprimands his subordinates if they do not serve the community well. Apart from that, the village officials and neighborhood heads also strive to provide excellent service to the community in accordance with the principles of Good Government.

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.

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.

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.

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.

The implementation of the death penalty remains controversial, especially when viewed through the lens of human rights such as the right to life and freedom from torture. In Indonesia, the death penalty is enforced for serious crimes, but not yet applied to corruption. This research explores the possibility of applying the death penalty to corruption cases and identifies the obstacles hindering its enforcement. Using a normative legal research approach, this study examines both primary and secondary legal materials. Corrupt acts in Indonesia are punishable by imprisonment, restitution, and in severe cases, the death penalty. The enforcement of penalties is part of Indonesia's criminal justice system, encompassing legal substance, legal structure, and legal culture. From a criminal policy perspective, the death penalty may serve as a deterrent and contribute to social welfare. However, its implementation faces challenges, including weak legal foundations, concerns over human rights, and pressure from international human rights agreements.

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.