Penyalahgunaan Badan Hukum Koperasi dalam Praktik Perbankan: Analisis Yuridis Tindak Pidana Ekonomi, Pertanggungjawaban Korporasi, dan Perlindungan Korban

Andre Scondery (Universitas Pamulang Indonesia)
Asmariah (Universitas Pamulang Indonesia)
Lili Chairunnisa (Universitas Pamulang Indonesia)

Social Science Academic
Vol. 4 No. 2 (2026)

The Baitul Mal wa Tamwil (BMT) Muamaroh Anyer Cooperative is an entity that empirically deviates from the sui generis principle of Indonesian cooperative law. This cooperative collects funds from the wider community with a fixed return scheme without the permission of the Financial Services Authority (OJK). This study aims to analyze the juridical construction of banking practices, corporate criminal liability, and victim protection formulations. Using empirical juridical methods with a socio-legal approach, this study finds that the practice of BMT Muamaroh Anyer meets the elements of fraud and embezzlement, as well as banking practices. The misuse of sharia symbols and cooperative legal entities function as pseudo-legal shields. Criminal liability must be charged simultaneously to administrators and corporations, by optimizing the TPPU regime for the recovery of victims' assets.