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All Journal PERADABAN JOURNAL of ECONOMIC and BUSINESS Peradaban Journal of Religion and Society Peradaban Journal of Law and Society Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Aiman, Rahmat
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Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Hukum dan Korupsi: Tantangan dan Solusi dalam Pemberantasan Korupsi di Indonesia Aiman, Rahmat
Peradaban Journal of Law and Society Vol. 3 No. 1 (2024)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjls.v3i1.170

Abstract

Based on the Corruption Perception Index released by Transparency International, the level of corruption in Indonesia remains high. This has caused significant negative impacts on various aspects of society. The government has made various efforts to mitigate corruption through legal actions, but several obstacles are still encountered in the field, such as the lack of legal certainty, weak law enforcement, and low integrity of law enforcement institutions. Major cases such as the BLBI (Bank Indonesia Liquidity Assistance) and the e-KTP (electronic ID card) scandal indicate deep structural problems within Indonesia's legal system. Lawrence Friedman identifies three main elements that can be used to analyze the challenges in combating corruption, namely the legal structure, legal substance, and legal culture. Furthermore, Friedman's analysis can also be used to find appropriate solutions to mitigate corruption. This paper recommends the enactment of the Asset Confiscation Bill, improvement of government institutions, legal reform, enhancement of the integrity of state officials, and community participation. With the implementation of these recommendations, it is expected that Indonesia can build a more just and integrated legal system and effectively address corrupt practices. Berdasarkan Indeks Persepsi Korupsi yang dirilis oleh Transparency International, tingkat korupsi di Indonesia masih tinggi. Hal ini menyebabkan dampak negatif yang signifikan pada berbagai aspek masyarakat. Pemerintah telah melakukan berbagai upaya untuk mengurangi korupsi melalui tindakan hukum, tetapi beberapa hambatan masih ditemui di lapangan, seperti kurangnya kepastian hukum, lemahnya penegakan hukum, dan rendahnya integritas lembaga penegak hukum. Kasus besar seperti BLBI (Bantuan Likuiditas Bank Indonesia) dan skandal e-KTP menunjukkan masalah struktural yang mendalam dalam sistem hukum Indonesia. Lawrence Friedman mengidentifikasi tiga elemen utama yang dapat digunakan untuk menganalisis tantangan dalam memerangi korupsi, yaitu struktur hukum, substansi hukum, dan budaya hukum. Selanjutnya, analisis Friedman juga dapat digunakan untuk menemukan solusi yang tepat untuk mengurangi korupsi. Artikel ini merekomendasikan pengesahan RUU Penyitaan Aset, perbaikan lembaga pemerintah, reformasi hukum, peningkatan integritas pejabat negara, dan partisipasi masyarakat. Dengan implementasi rekomendasi ini, diharapkan Indonesia dapat membangun sistem hukum yang lebih adil dan terintegrasi serta secara efektif menangani praktik korupsi.
Universal Values as a Meeting Point in Abrahamic Religions: Insights from Schuon and Smith Jameelah, Mariyam; Aiman, Rahmat
Peradaban Journal of Religion and Society Vol. 4 No. 1 (2025)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjrs.v4i1.284

Abstract

This study examines the concept of universal human values within the Jewish, Christian, and Islamic traditions, exploring their potential to foster global peace and solidarity. Drawing on the profound insights of Frithjof Schuon and Huston Smith, this research highlights the shared core values present across these three distinct religions, despite their differences in form, doctrine, and ritual. These shared values include justice, compassion, respect for human dignity, and responsibility toward others and the environment. Through the lens of the Perennial Philosophy, both thinkers posit that these values are manifestations of a single, underlying Truth common to all religions. Schuon focuses on the transcendental principles underpinning each tradition, emphasizing the metaphysical and esoteric dimensions of these values as reflections of divine truths. For instance, he points to teachings on social justice, respect for human dignity, and responsibility toward nature in Judaism; the emphasis on compassion and solidarity, including the call to love one’s neighbor and even enemies, in Christianity; and the concept of Tawhid, stressing the unity of God and humanity, which underpins teachings on social justice and fair treatment in Islam. Smith, while acknowledging the metaphysical aspects, emphasizes the practical, ethical, and social implications of these values, particularly their role in building a just and harmonious society.
Korupsi, Distorsi Belanja Pendidikan, dan Peran Akuntansi Sektor Publik: Sebuah Tinjauan Literatur Aiman, Rahmat
Peradaban Journal of Economic and Business Vol. 4 No. 2 (2025)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjeb.v4i2.541

Abstract

Corruption is a systemic issue often considered to distort the allocation and effectiveness of education spending. This study aims to (1) analyze the indicators of corruption measurement used in empirical research, (2) map the impact of corruption on the allocation and effectiveness of education spending, (3) identify the underlying theories, and (4) examine the contribution of public sector accounting as a control instrument. This research employs a literature review method by analyzing 14 selected articles from the Google Scholar and ScienceDirect databases that meet the inclusion criteria. The findings reveal that (1) cross-country studies rely on macro perception indicators (CPI, WGI, ICRG), while national studies use specific case and audit data; (2) corruption is proven to distort education spending through three main mechanisms: reduced budget allocation, diversion of funds to less transparent sectors, and significant fund leakages; (3) rent-seeking theory is the most dominant and comprehensive theoretical lens to explain this phenomenon; and (4) public sector accounting plays a crucial role in mitigating corruption through mechanisms of transparency, internal control, and accountability. This study contributes theoretically by integrating fragmented literature and offering policy recommendations based on public sector accounting to mitigate corruption in education allocation and spending. Korupsi merupakan masalah sistemik yang sering dianggap mendistorsi alokasi dan efektivitas belanja pendidikan. Penelitian ini bertujuan untuk (1) menganalisis indikator pengukuran korupsi yang digunakan dalam penelitian empiris, (2) memetakan dampak korupsi terhadap alokasi dan efektivitas belanja pendidikan, (3) mengidentifikasi teori-teori yang mendasarinya, dan (4) menganalisis kontribusi akuntansi sektor publik sebagai instrumen pengendalian. Penelitian ini menggunakan metode tinjauan literatur dengan menganalisis 14 artikel terpilih dari database Google Scholar dan ScienceDirect yang memenuhi kriteria inklusi. Temuan ini menungkapkan bahwa (1) studi lintas negara mengandalkan indikator persepsi makro (CPI, WGI, ICRG) sementara studi nasional menggunakan data kasus dan audit spesifik, (2) korupsi terbukti mendistorsi belanja pendidikan melalui tiga mekanisme utama: pengurangan alokasi anggaran, pengalihan dana ke sektor yang kurang transparan, serta kebocoran dana yang signifikan, (3) teori rent-seeking merupakan lensa teoretis paling dominan dan komprehensif untuk menjelaskan fenomena ini, dan (4) akuntansi sektor publik memegang peran krusial memitigasi korupsi melalui mekanisme transparansi, pengendalian internal, dan akuntabilitas. Penelitian ini berkontribusi secara teoritis dengan mengintegrasikan literatur terfragmentasi serta menawarkan rekomendasi kebijakan berbasis akuntansi sektor publik untuk memitigasi korupsi dalam alokasi dan belanja pendidikan.
The Effect of Anti-fraud Socialization, Whistleblowing System, and Social Sanction on Assets Misappropriation Aiman, Rahmat; Roekhudin, Roekhudin; Subekti, Imam
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 1 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i1.1932

Abstract

Based on the AFCE report (2022), asset misappropriation is identified as the most prevalent form of fraud across all sectors. However, unlike other types of fraud, research addressing methods to mitigate asset misappropriation remains limited. This study aims to conduct empirical testing regarding the influence of anti-fraud socialization, whistleblowing systems, and social sanctions on asset misappropriation. This study uses a quantitative approach by utilizing primary data collected through questionnaires. The sample size in this research consists of 158 respondents who are employees of Regional Government Agencies of South Sulawesi. Hypothesis testing was conducted using the Smart-PLS application, employing bootstrapping techniques to estimate the path coefficients of each variable. The result showed that (1) anti-fraud socialization has a negative effect on asset misappropriation; (2) whistleblowing systems do not have a significant impact on asset misappropriation, and (3) social sanctions have a negative effect on asset misappropriation.
Co-Authors Imam Subekti Jameelah, Mariyam Roekhudin, Roekhudin