This study aims to analyze the Ratio Decidendi of judges in rendering decisions against perpetrators of corruption in the sale of assets belonging to the Foundation (A Study of Decision Number 17/Pid.Sus-TPK/2025/PN Plg). The issues examined in this study include: (1) How the judges’ ratio decidendi considered the elements of corruption in the case concerning the sale of Foundation assets based on Decision Number 17/Pid.Sus-TPK/2025/PN Plg; (2) How the judges’ legal considerations were applied in imposing criminal sanctions on the perpetrators of corruption related to the sale of Foundation assets based on Decision Number 17/Pid.Sus-TPK/2025/PN Plg; and (3) How the direction of criminal law reform can provide protection for foundation assets in order to prevent misuse that may lead to corruption offenses in the future. This research employs a normative legal research method using both statutory and case approaches. Primary and secondary legal materials were analyzed qualitatively by applying Law Enforcement Theory as the grand theory, Criminal Liability Theory and Sentencing Theory as middle-range theories, and Ratio Decidendi Theory and Criminal Law Reform Theory as applied theories. The results of the study indicate that in Decision Number 17/Pid.Sus-TPK/2025/PN Plg, the judges rendered their decision based on proof of the element of abuse of authority resulting in state financial losses in the transfer of Foundation assets. The judges’ considerations emphasized that the defendant’s actions fulfilled the elements of a corruption offense as stipulated in the Anti-Corruption Law. The decision demonstrates the importance of legal protection for foundation assets through law enforcement oriented toward legal certainty, justice, and utility.