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p-Index From 2021 - 2026
0.444
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All Journal Indonesian Journal of Law and Economics Review Ipso Jure
Hasan Basri
STIH Zainul Hasan
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Has the application of sanctions against financial institutions involved in money laundering had a deterrent effect? Hasan Basri; Harly Clifford Jonas Salmon; Judy Marria Saimma
Ipso Jure Vol. 1 No. 9 (2024): Ipso Jure - October
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/gp2wnr72

Abstract

Money laundering is one of the crimes that has a wide impact, both economically and socially. With the increasing complexity of global financial networks, financial institutions must be more responsible in preventing money laundering practices. The existence of strong and transparent financial institutions is essential to maintain the integrity of the financial system. Using normative juridical research methods, this study analyzes the regulations that govern sanctions and law enforcement practices. The purpose of this study is to evaluate whether the sanctions applied have provided a deterrent effect to financial institutions that violate the law. The results of the study show that although there are several institutions affected by sanctions, in general, the implementation of sanctions has not been effective in providing a significant deterrent effect. These obstacles arise due to the lack of strict supervision, weak international cooperation, and inconsistencies in law enforcement. In addition, the proactive attitude of financial institutions in fulfilling reporting obligations also needs to be improved. Therefore, reforms in the sanctions system and improved law enforcement mechanisms are needed to create a stronger deterrent effect against financial institutions involved in money laundering
State Financial Audit Accountability Through Indonesia Audit Board Mechanisms Hasan Basri; Khusnul Hitaminah; Mohammad Anton Suryadi
Indonesian Journal of Law and Economics Review Vol. 21 No. 3 (2026): Agustus
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i3.1557

Abstract

General Background State financial management requires accountability, transparency, and independent oversight to support good governance. Specific Background In Indonesia, the Audit Board of Indonesia or BPK has constitutional authority to audit the management and accountability of state finances through financial audits, performance audits, and audits with specific objectives. Knowledge Gap Although the legal framework for state financial audits is comprehensively regulated, the implementation of audit recommendations still raises concerns regarding accountability and transparency in public financial governance. Aims This study analyzes the legal framework governing BPK’s state financial audit mechanism and examines its role in supporting accountable and transparent state financial management. Results The findings show that BPK’s authority is firmly regulated in the 1945 Constitution, Law Number 15 of 2004, and Law Number 15 of 2006. These regulations establish BPK as an independent and objective external audit institution. However, implementation remains limited by insufficient follow-up on audit results, weak inter-agency coordination, and inadequate public access to audit information. Novelty This study clarifies the relationship between constitutional audit authority, legal audit procedures, and practical barriers in state financial accountability. Implications Stronger external oversight, firmer follow-up mechanisms, better institutional coordination, and wider public transparency are needed to ensure that BPK audits support clean, transparent, and accountable financial governance. Highlights: The legal framework is constitutionally strong and comprehensive. Recurrent findings indicate weak recommendation enforcement. Coordination and public access remain critical implementation issues. Keywords: Audit Board of Indonesia (BPK), State Financial Audit, Accountability, Transparency, Legal Effectiveness.
Co-Authors Harly Clifford Jonas Salmon Judy Marria Saimma Khusnul Hitaminah Mohammad Anton Suryadi