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Artificial Intelligence and the Legal Framework in Preventing Financial Report Manipulation in Indonesia Tirtakusuma, Andreas Eno Eno; Tirtakusuma, Eleazar Josiah Josiah; Tirtakusuma, Adino Jedidiah Jedidiah
Jurnal Pembaharuan Hukum Vol 12, No 2 (2025): Jurnal Pembaharuan Hukum
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/jph.v12i2.47111

Financial statement manipulation undermines investor trust and market stability, particularly in Indonesia, where recurring scandals highlight enforcement challenges. This study aims to analyze manipulation techniques, evaluate the dual role of artificial intelligence in detection and perpetration, and propose regulatory enhancements. Employing a qualitative descriptive approach with a normative legal perspective, the research examines case studies of Indonesian firms, including PT Kimia Farma and eFishery, using statutory and conceptual analysis. The findings reveal prevalent manipulation methods, such as inventory inflation and related-party transactions, driven by factors outlined in the fraud hexagon theory, including pressure and opportunity. Artificial intelligence enhances detection through anomaly identification but risks enabling sophisticated fraud if unregulated. Weak internal controls and inconsistent legal enforcement exacerbate these issues. The study concludes that mandatory artificial intelligence training for auditors, stricter disclosure requirements, and dedicated oversight bodies are essential to strengthen financial reporting integrity. These measures can foster transparency and accountability in Indonesia’s financial ecosystem. Future research should explore artificial intelligence’s effectiveness in high-growth startups to address evolving fraud dynamics.

AUDIT INVESTIGASI KERUGIAN KEUANGAN NEGARA DALAM PENYIMPANGAN PENGELOLAAN DANA DESA DI KECAMATAN DUSUN SELATAN KABUPATEN BARITO SELATAN KALIMANTAN TENGAH Tirtakusuma, Andreas Eno
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15229

The main use of Village Funds is directed for community development and empowerment projects, including the development of basic services: education, health, infrastructure and basic needs. Its effective management is an integral part of overall village financial management in the Regional Revenue and Expenditure Budget (APBD). Transparency and accountability are very important considering the potential for abuse such as Village Fund corruption cases. In Dusun Selatan District, South Buntok Regency, Central Kalimantan Province, there are 24 villages where part of the Village Fund is set aside and collected as participation in the establishment of Village-Owned Enterprises (BUMDes), with the business name: "BUMDes BERSAMA 24." An investigative audit conducted by the Financial and Development Supervisory Agency (BPKP) concluded that (in the 2018-2020 period) there was State financial losses amounting to IDR 583,553,383.00. The research is intended to examine investigative audit practices and the use of audit results in prosecuting Village Fund corruption cases, especially regarding the irregularities in the "BUMDes Bersama 24" management. It was found that the Investigation Audit was the basis for calculating state financial losses in the Village Fund corruption case, even though the audit was not carried out by the BPK (Financial Audit Agency). Keywords: Village Funds, Village BUMN, Investigative Audit

Medical Students and the Hope of Health Justice Tirtakusuma, Shamma Jezzaniah; Tirtakusuma, Andreas Eno
Journal of Law, Politic and Humanities Vol. 6 No. 1 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i1.2531

This research uses a qualitative library research approach to examine the disparity in healthcare access and its impact on health equity in Indonesia. The study focuses on the concepts of health access and health equity, particularly in addressing the challenges faced by marginalized communities in remote and rural areas, such as Papua, compared to more developed urban regions like Jakarta. By analyzing secondary data, including legal documents like the 1945 Constitution of Indonesia and Law No. 17 of 2023 concerning Health, along with scholarly articles and NGO reports, the research aims to highlight systemic barriers such as geographical, financial, and service quality limitations. The study emphasizes the importance of equitable access to healthcare as a critical component of achieving health equity. The findings suggest that while significant progress has been made, much remains to be done to address these disparities and ensure that all citizens, regardless of their social or geographic status, have equal opportunities to achieve optimal health. This research also explores the role of healthcare professionals, community service programs, and innovations in health technology as solutions to these challenges.

Medical Students and the Hope of Health Justice Tirtakusuma, Shamma Jezzaniah; Tirtakusuma, Andreas Eno
Journal of Law, Politic and Humanities Vol. 6 No. 1 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i1.2531

This research uses a qualitative library research approach to examine the disparity in healthcare access and its impact on health equity in Indonesia. The study focuses on the concepts of health access and health equity, particularly in addressing the challenges faced by marginalized communities in remote and rural areas, such as Papua, compared to more developed urban regions like Jakarta. By analyzing secondary data, including legal documents like the 1945 Constitution of Indonesia and Law No. 17 of 2023 concerning Health, along with scholarly articles and NGO reports, the research aims to highlight systemic barriers such as geographical, financial, and service quality limitations. The study emphasizes the importance of equitable access to healthcare as a critical component of achieving health equity. The findings suggest that while significant progress has been made, much remains to be done to address these disparities and ensure that all citizens, regardless of their social or geographic status, have equal opportunities to achieve optimal health. This research also explores the role of healthcare professionals, community service programs, and innovations in health technology as solutions to these challenges.

Socio-Legal Studies and the Implementation of Law No. 1 of 2023 Tirtakusuma, Andreas Eno
Mandalika Law Journal Vol. 4 No. 1 (2026): Mandalika Law Journal
Publisher : Yayasan Baru Haji Samsudin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mlj.v4i1.5866

This study explores the role of the socio-legal approach in law enforcement, emphasizing the interaction between legal texts and social realities. Using a qualitative methodology, specifically literature review and library research, the article investigates key legal theory concepts, including Lawrence M. Friedman's framework of the legal system consisting of structure, substance, and legal culture, as well as Soerjono Soekanto’s identification of five crucial factors influencing law enforcement. The study also incorporates Richard A. Posner’s economic analysis of law, particularly in criminal law, and highlights the significance of legal culture in shaping public legal awareness. The findings indicate that law enforcement should not be viewed solely through a normative lens but must integrate social, cultural, and economic dimensions to understand its full impact. In the context of the enactment of Law No. 1 of 2023 (the new Indonesian Penal Code), the application of this law requires a thorough understanding of the socio-legal approach, which can help judges make more informed and contextually just decisions. The socio-legal approach provides a comprehensive perspective, bridging the gap between written law and its practical application, and offers recommendations for creating legal policies that are more attuned to societal needs. This research contributes to advancing the understanding of the importance of integrating legal theory with social sciences to foster a more just and effective legal system.

The Use of Artificial Intelligence by Judges in Adjudicating Cases Andreas Eno Tirtakusuma; Eleazar Josiah Tirtakusuma
Greenation International Journal of Law and Social Sciences Vol. 4 No. 2 (2026): (GIJLSS) Greenation International Journal of Law and Social Sciences (May - Jun
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v4i2.870

The increasingly massive development of artificial intelligence has touched the judicial sphere and raised fundamental questions about how the law should respond. This article examines the relationship among judges, the law, and artificial intelligence through normative studies, using statutory and conceptual approaches, combined with a sociolegal approach grounded in Social Construction Theory, especially the Social Construction of Technology (SCOT). The study's results indicate that artificial intelligence technology is not a neutral, stand-alone entity, but rather is shaped by the values, norms, and interests of the social actors interacting within it. In the judicial context, judges, as social actors, have an active role in shaping how technology is adopted and used, rather than simply being passive recipients of technological innovation. The Indonesian legal system still faces a significant gap in norms governing artificial intelligence in the judicial environment, necessitating a legal construction grounded in constitutional values while being sensitive to the dynamics of the social construction of technology. Artificial intelligence should be positioned as an instrument that supports judges' capacity, not a substitute for judicial authority, accompanied by ethical oversight mechanisms, algorithmic accountability, and strengthened technological literacy for all judicial officials.

ADAT COURTS AS AN IDEAL ALTERNATIVE DISPUTE RESOLUTION Andreas Eno Tirtakusuma
Jurnal Pembaharuan Hukum Vol 13, No 2 (2026): Jurnal Pembaharuan Hukum
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/jph.v13i2.50917

In late September/early October 2025, I Wayan Dharma Yudha from Sanur, Bali, was subjected to the heaviest customary sanction, kanoroyang, for erecting a billboard for two candidates for Klian Adat. This decision sparked controversy as it was deemed to contradict customary law and local regulations. In Pontianak, Rizky Kabah received four customary punishments from the Dayak Customary Council through a meeting at the Rumah Betang, with an emphasis on transparent implementation to avoid the perception of punishment as retaliation, considering that Dayak customary law focuses on peace. Customary Courts, as a form of Alternative Dispute Resolution (ADR), utilize customary law and local wisdom to resolve conflicts without formal procedures, involving the community, and striving to reach a consensus. This court system is distinctive because it does not distinguish between criminal and civil cases. The challenges that arise include harmonizing Customary Court decisions with the national legal system, such as the issues that emerged in the imposition of the kanoroyang sanction on I Wayan Dharma Yudha. Similarly, the effectiveness of dispute resolution compared to formal courts is also a concern. This study adopts a legislative, comparative, and conceptual approach, focusing on the analysis of a real case in Central Kalimantan, particularly from the decision of the Dayak Customary Court. The hypothesis is that Customary Dispute Resolution could be the best means of resolving disputes, although its implementation requires supervision to ensure justice within the community. The customary community is considered as an extended family, so expanding the understanding of family members can influence the resolution of cases based on customary law.

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