Electronic Fund Transfer is a fund transfer method that is often used because it saves time and costs. However, along with the development of Information and Communication Technology, this method is becoming increasingly vulnerable to cybercrime due to its implementation using electronic systems. In 2021, Oleksandr Chuiko, Maryna Kahalnytska, and Andrei Turskiy stole electronic information from Bank BRI ATM cards and transferred the data to World Elite ATM cards. This action violated Article 81 of the Transfer of Funds Act and Article 35 of the Electronic Information and Transactions Act. The main charge in this case, Article 81 of the Transfer of Funds Act, has sparked debate due to the defendants use of computer technology regulated by the Electronic Information and Transactions Law.

This research examines the regulation of remuneration for Foundation executives in Indonesia, focusing on legal aspects and its implementation. As Foundations evolve to support social, religious, and humanitarian objectives, cases of misappropriation of Foundation funds have emerged, highlighting the need for tighter oversight. Through a normative juridical approach and descriptive analysis, this study details the issues surrounding remuneration regulations, emphasizes instances of financial misconduct, and discusses the importance of establishing an external supervisory body or regulatory changes. The implementation of Good Corporate Governance and Good Cooperative Governance principles within the Foundation context is also explored. This research responds to the need for integrity, transparency, and accountability in Foundation management to achieve the humanitarian goals they undertake. The conclusion underscores the necessity for further action, including the establishment of an external supervisory body or regulatory strengthening.