This paper is aimed to see whether the government's discourse to form a special land court is the only way to answer the problem of resolving land cases in Indonesia.The settlement of land cases in Indonesia often experiences obstacles, this has led to the government's discourse to form a special court to handle land cases that occur. Conducting this research is crucial to ensure that complicated land problems are promptly resolved without further increasing the losses that the involved parties have to endure. This research was conducted using a normative juridical method by conducting studies on legislation, expert opinions and decisions on cases that have occurred in Indonesia. This research has novel value in offering other solutions than establishing land courts, namely by strengthening existing courts so that land cases can be resolved thoroughly and maximally without the need to go through two courts. The discourse on the establishment of a land court becomes a problem that needs to be observed considering that the establishment of a special land court may not necessarily be able to completely resolve land cases. From this research, it will be shown that there are other solutions in simplifying and handling land cases other than the establishment of a special land court.

Penelitian ini bertujuan untuk menyajikan perbandingan organisasi korban fraud berdasarkan beberapa kategori termasuk ukuran organisasi, jenis organisasi, dan lain sebagainya. Dampak tata kelola yang kurang efektif, menentukan tingkat kerugian kasus fraud yang terjadi. Penelitian menggunakan studi pustaka dalam menyusun temuan penelitian. Dari referensi yang digunakan, ditemukan bahwa persentase tertinggi kasus fraud baik dari lingkup global maupun Asia-Pasifik, diraih oleh perusahaan swasta. Laporan ACFE Indonesia 2019 mengungkapkan bahwa perusahaan swasta telah menjalankan aksi fraud sebesar 48,50% dengan nilai kerugian sebanyak Rp500 juta hingga 1 Miliar. Kenaikan kasus fraud turut dipengaruhi oleh dampak pandemi Covid-19 yang dimulai pada akhir tahun 2019. Sedangkan laporan report to nation yang melingkupi wilayah global, menempati tingkat persentase 44% untuk jenis perusahaan yang sama. Tingkat persentase yang hampir mencapai 50% dapat mengancam stabilitas ekonomi.