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Journal : Indonesian Journal of Multidisciplinary Science

Strategy for Strengthening Legal Protection for Corruption Victims as a Manifestation of the Principle of Sustainable Social Justice Sunggu, Eben Patar Op; Riswadi, Riswadi
Indonesian Journal of Multidisciplinary Science Vol. 4 No. 9 (2025): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v4i9.1142

Abstract

Yet, under the principle of social justice, victims of crimes—including corruption—are entitled to fair and sustainable recovery. This study aims to analyze the role of law in upholding social justice for victims of corruption by examining the available rehabilitation mechanisms within Indonesia’s legal framework. It also explores the regulatory limitations and challenges in implementing legal protection for corruption victims. This research employs a normative juridical method, utilizing both a statute approach and a conceptual approach. The statute approach involves an analysis of various regulations related to corruption and victim protection, For example, Law No. 13 of 2006 in connection with Law No. 31 of 2014 on the Protection of Witnesses and Victims, and Law No. 31 of 1999 in connection with Law No. 20 of 2001 on the Eradication of Corruption Crimes. In the meantime, the conceptual approach investigates social justice themes such as restitution that are connected to the restoration of the rights of victims of corruption, compensation, and rehabilitation as recognized in both national and international law. The results of this study are expected to contribute to the development of legal policies that are more victim-oriented and to strengthen the implementation of social justice within the criminal justice system. With effective legal mechanisms in place, it is hoped that the recovery of corruption victims can be optimized as part of a more comprehensive anti-corruption strategy.
Legal Protection for Public Accountants in the Framework of Maintaining the Independence and Objectivity of Financial Report Audits Saleh, M.; Riswadi, Riswadi
Indonesian Journal of Multidisciplinary Science Vol. 4 No. 10 (2025): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v4i10.1148

Abstract

Public accountants play a critical role in ensuring the reliability and transparency of financial reports, yet they often face pressures that threaten their independence and objectivity. This study examines the legal protections available to public accountants in Indonesia, focusing on the effectiveness of existing regulations in safeguarding their professional integrity. Using a normative juridical method, the research analyzes key legal instruments, including Law Number 5 of 2011 on Public Accountants, Government Regulation Number 20 of 2015, and OJK Regulation Number 9 of 2023, alongside professional standards and ethical codes. Findings reveal that while preventive protections, such as ethical guidelines and transparency mechanisms, and repressive measures, like dispute resolution through the Professional Advisory Council (DPP), are in place, challenges persist. These include weak enforcement of ethical standards, legal ambiguities in liability cases, and insufficient oversight by regulatory bodies like the Financial Services Authority (OJK). The study highlights the need for stronger regulatory frameworks, enhanced supervisory capacities, and greater awareness among stakeholders about the importance of auditor independence. Recommendations include harmonizing national standards with international practices, improving transparency in professional dispute resolution, and fostering a culture of ethical accountability. Strengthening these areas is essential to uphold the integrity of financial audits and maintain public trust in the financial system.
Effectiveness of Law Enforcement Against Criminal Acts of Corruption in Public Services Based on Law Number 25 of 2009 Concerning Public Services Amiruddin, Sulaiman; Riswadi, Riswadi
Indonesian Journal of Multidisciplinary Science Vol. 4 No. 10 (2025): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v4i10.1150

Abstract

This research examines the effectiveness of law enforcement against corruption in public services under Law Number 25 of 2009 concerning Public Services in Indonesia. Corruption in public services, such as bribery, extortion, and abuse of authority, undermines good governance and public trust. The study aims to analyze the role of the Public Service Law as a legal framework for combating corruption and evaluate the challenges in law enforcement. Using a normative juridical method, the research analyzes legal norms, regulations, and literature, including the Public Service Law and the Criminal Code. Findings reveal that while the Public Service Law provides a robust administrative and ethical foundation for public services, violations often escalate into criminal corruption. Key challenges include weak internal supervision, low public reporting due to fear, and complex bureaucratic procedures. The study highlights the need for stronger coordination between institutions like the Corruption Eradication Commission (KPK), the Ombudsman, and law enforcement agencies. Implications suggest systemic reforms, such as digitalizing public services to reduce corruption opportunities, enhancing whistleblower protections, and improving law enforcement capacity. These measures are crucial for fostering transparency, accountability, and public trust in government services.