Integritas: Jurnal Antikorupsi
Terbit sejak 2015, Jurnal Antikorupsi INTEGRITAS (p-ISSN: 2477-118X; e-ISSN: 2615-7977) merupakan jurnal yang menyebarluaskan hasil penelitian atau kajian konseptual tentang korupsi dan subyek yang berelasi dengan korupsi. Jurnal Antikorupsi INTEGRITAS terbit dua nomor dalam setahun ditujukan untuk kalangan pakar, akademisi, peneliti, praktisi, penyelenggara negara, pegiat antikorupsi, dan masyarakat pada umumnya.
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233 Documents
<![CDATA[Korupsi Di Sektor Publik : Tinjauan Literatur Sistematis Dan Analisis Bibliometrik ]]>
<![CDATA[ Integritas : Jurnal Antikorupsi Vol. 8 No. 1 (2022): INTEGRITAS: Jurnal Antikorupsi ]]>
Publisher : <![CDATA[Komisi Pemberantasan Korupsi ]]>
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DOI: 10.32697/integritas.v8i1.866
<![CDATA[This study aims to systematically analyze and map main research streams, research development, and further research direction in corruption studies. It uses bibliometric analysis to analyze 759 articles in the Scopus database from 2011 to 2020 through the software VOSviewer version 1.6.17. It concludes that public sector corruption is a topic of interest internationally. Articles by Chan et al. (2011), Williams and Shahid (2016), and articles in the Journal of Financial Crime are the main reference sources. Certain keywords, such as management, regulation, tax evasion, health care, and investment provide a potential focus for research in the future.]]>
<![CDATA[Analisis Manajemen Kinerja KPK dalam Optimalisasi Pemulihan Kerugian Negara ]]>
<![CDATA[ Integritas : Jurnal Antikorupsi Vol. 8 No. 1 (2022): INTEGRITAS: Jurnal Antikorupsi ]]>
Publisher : <![CDATA[Komisi Pemberantasan Korupsi ]]>
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DOI: 10.32697/integritas.v8i1.867
<![CDATA[The achievement of recovery of state losses due to the performance of the Corruption Eradication Commission (KPK) is considered not optimal, which indicates a problem in its performance management. Therefore, this research aims to find a micro (organizational) strategy for optimizing the recovery of state losses using the Balanced Score Card model. The problem of recovering state losses at the Corruption Eradication Commission will be analyzed using general policy theory, specifically the balanced scorecard (BSC) performance management theory and asset recovery theory. Overall, the balanced scorecard in measuring the performance of the Corruption Eradication Commission in recovering state losses due to corruption is still said to be sufficient, with a total score of 73%, meaning that KPK cannot achieve a balance between one perspective and another. In the qualitative analysis, the factors that influence the optimization of loss recovery are (1) the regulations applied are not optimal, especially in determining the penalties and fines obtained by the suspect; (2) Case arrears and less in terms of quality and quantity of cases investigated; (3) The quantity and quality of Human Resources are still low; 4) Synergy between the Corruption Eradication Commission and other Law Enforcement Apparatuses, which are still colliding with ego-sectoral conflicts.]]>
<![CDATA[Factors causing the ineffectiveness of Good Corporate Governance in preventing Corruption in State-Owned Enterprises ]]>
<![CDATA[ Integritas : Jurnal Antikorupsi Vol. 8 No. 1 (2022): INTEGRITAS: Jurnal Antikorupsi ]]>
Publisher : <![CDATA[Komisi Pemberantasan Korupsi ]]>
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DOI: 10.32697/integritas.v8i1.870
<![CDATA[This study aims to provide a brief report and analyze the ineffectiveness of Good Corporate Governance (GCG) in preventing corruption in State-Owned Enterprises (BUMN). This study uses qualitative research methods with data collection through in-depth interviews. Our findings show that Communication Factors, Resource Factors, Disposition Factors (attitudes), and Bureaucratic Factors affect the ineffectiveness of GCG in preventing corruption in BUMN. BUMN implements a gratification control program to prevent corruption by establishing a Gratification Control Unit (UPG), which functions as a service and information unit (help desk) for gratification control. In addition, the company also provides a whistleblowing system. BUMN employees/officials and the public who wish to report an action that indicates a violation within the BUMN environment can report it through this system. However, the program has not been effective in reducing and eliminating the corrupt behavior of BUMN employees/officials due to the lack of leadership, integrity, and values from BUMN employees/officials in preventing corruption. UPG also does not focus on preventing corruption. In addition, policy implementers often fail in carrying out their duties because of the shyness and fear of implementing corruption control policies.]]>
<![CDATA[EFEKTIVITAS PENYULUHAN ANTIKORUPSI DENGAN PENDEKATAN PSIKORELIGIUS DALAM MENGEMBANGKAN NILAI-NILAI INTEGRITAS SISWA ]]>
<![CDATA[ Integritas : Jurnal Antikorupsi Vol. 8 No. 1 (2022): INTEGRITAS: Jurnal Antikorupsi ]]>
Publisher : <![CDATA[Komisi Pemberantasan Korupsi ]]>
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DOI: 10.32697/integritas.v8i1.896
<![CDATA[The experience of online learning during the Covid-19 pandemic led to an increase in cases of deception by high school students. For this reason, providing psycho-religious-based anti-corruption counseling to develop integrity and character values is one way to prevent corruption. The subjects of this study were 25 students of the student council (OSIS) at State Senior High School 1 Sukatani, West Java. This research was conducted with a mixed research method. Based on qualitative and quantitative data analysis, it obtained data showing that anti-corruption counseling with a psycho-religious approach through lectures, discussions (FGD), case studies, watching movies, creating e-flyers and presentations, as well as drafting action plans, can be effective to develop student integrity values. This program can be a model for preventing corruption in senior high schools, which can be carried out with either offline or online methods.]]>
<![CDATA[IMPACT OF SOCIAL CHANGE ON SOCIETY FROM THE CRIME OF CORRUPTION ]]>
<![CDATA[ Integritas : Jurnal Antikorupsi Vol. 8 No. 1 (2022): INTEGRITAS: Jurnal Antikorupsi ]]>
Publisher : <![CDATA[Komisi Pemberantasan Korupsi ]]>
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DOI: 10.32697/integritas.v8i1.898
<![CDATA[Corruption in Indonesia has threatened all aspects of social, national, and state life. Corruption has also brought enormous material losses to state finances regarding economy, society, and culture. Moreover, the corruption act prompted inevitable social changes due to crime. The main concern in this article is to perceive and analyze the social development related to the corruption act. The article furthermore highlights the measure taken by Indonesia's government to overcome such an impact on society caused by the presence of corruption acts. The method used in this article is normative legal research, which is prescriptive analytical, through a conceptual, a statute, and a case approach in assessing community participation in efforts to prevent corruption. The result of this study shows that corruption fosters the decline in social welfare, compelling the broad society to be afflicted by these irresponsible behaviors conducted by the corruptors. In this regard, the government is encouraged to encounter efforts to involve public participation in optimizing the prevention of corruption acts. This effort includes the direction to increase public awareness, step actions, and procedural motions that the community can perform in overcoming corruption acts.]]>
<![CDATA[Faktor Sukses Meningkatkan Partisipasi Masyarakat dalam Participatory Budgeting Dengan Metode AHP ]]>
<![CDATA[ Integritas : Jurnal Antikorupsi Vol. 8 No. 1 (2022): INTEGRITAS: Jurnal Antikorupsi ]]>
Publisher : <![CDATA[Komisi Pemberantasan Korupsi ]]>
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DOI: 10.32697/integritas.v8i1.902
<![CDATA[Some countries have enjoyed the adoption of Participatory Budgeting (PB) with real impact. In Brazil, Participatory Budgeting increases local revenues; in New York there is a change in budget allocation based on demand; whilst in the Czech Republic, Participatory Budgeting has succeeded in increasing the number of general election participants. Participatory Budgeting has created opportunities for citizens to be involved, educated and empowered. It helps increase transparency and has the potential to reduce government inefficiency and corruption. However, participatory budgeting in Indonesia encounters problems regarding the low participation rate amongst people with low incomes, making it only a formality. This study was conducted in order to see how Indonesia may take lessons from the experiences of other countries in the world that have implemented Participatory Budgeting. It can be concluded that the level of public participation in the Participatory Budgeting process is a key factor in learning from the implementation of Participatory Budgeting in countries across America, Europe, Asia and Africa. By increasing the role of Non-Government Organizations (NGOs), we may find that community political awareness and involvement in Participatory Budgeting is encouraged.]]>
<![CDATA[Penjatuhan Pidana Mati bagi Koruptor di Indonesia dalam Perspektif Utilitarianisme ]]>
<![CDATA[ Integritas : Jurnal Antikorupsi Vol. 8 No. 1 (2022): INTEGRITAS: Jurnal Antikorupsi ]]>
Publisher : <![CDATA[Komisi Pemberantasan Korupsi ]]>
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DOI: 10.32697/integritas.v8i1.903
<![CDATA[Controversy regarding the death penalty in Indonesia is never-ending, particularly with regard to its application for crimes of corruption. This study offers a reflective analysis based on a utilitarian paradigm, which sees beneficiaries as a justification for the enactment of the law. Utilitarianism is used as an analytical tool because corruption is directly linked to state finances, meaning that legal sanctions must be enacted to ensure public benefit. The result of this study shows that the benefit generated by enacting the death penalty is unimpactful, whilst the costs are high, meaning that the imposition of the death penalty for corruptors is not proportionate according to a utilitarian perspective and a cost and benefit analysis.]]>
<![CDATA[The MODEL PARTISIPASI POLITIK MASYARAKAT SUMATERA BARAT DALAM PILPRES TAHUN 2019 ]]>
<![CDATA[ Integritas : Jurnal Antikorupsi Vol. 8 No. 2 (2022): INTEGRITAS: Jurnal Antikorupsi ]]>
Publisher : <![CDATA[Komisi Pemberantasan Korupsi ]]>
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DOI: 10.32697/integritas.v8i2.852
<![CDATA[Levels of voter participation in West Sumatra for the 2019 Presidential Election increased, accompanied by increased scores in corruption perception and life satisfaction. This study aims to determine the relationship between corruption perceptions, life satisfaction, and political participation. The approach used is a quantitative survey method, with the number of respondents being 1000 voters in the 2019 Presidential Election. This research has found that the levels of political participation in West Sumatra are considered quite good. However, this finding is also a warning to the government and its apparatus because only six points above average. This warning also applies to candidates, political parties who propose candidates, as well as existing political systems and institutions which aid in implementing the people's will (democracy).]]>
<![CDATA[Dualisme Konsep Pungutan Liar sebagai Tindak Pidana Korupsi dan Tindak Pidana Umum ]]>
<![CDATA[Tolib Effendi]]>;
<![CDATA[Rusmilawati Windari]]>
<![CDATA[ Integritas : Jurnal Antikorupsi Vol. 8 No. 2 (2022): INTEGRITAS: Jurnal Antikorupsi ]]>
Publisher : <![CDATA[Komisi Pemberantasan Korupsi ]]>
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DOI: 10.32697/integritas.v8i2.876
<![CDATA[The absence of delineation regarding the imposition of illegal levies under Presidential Regulation No. 87 of 2016 on the Illegal Levy Eradication Task Force has driven law enforcers, especially the Illegal Levy Eradication Task Force (Saber Pungli), to be varied in establishing delineation in the enforcement of illegal levy affairs. The imposition of illegal levies is treated by law enforcers as a corruption offence as well as an extortion offence. The issues raised in this research concern how the offence of imposing illegal levies should be formulated in alignment with criminal law concepts and the reality in society, as well as whether the imposition of illegal levies should be categorised as a corruption offence. The aim of this paper is to review the regulation of the imposition of illegal levies as a corruption offence, as well as the implementation of the law. This research uses a normative research method with statute and conceptual approaches. The legal sources were analysed deductively from the general to the specific. The concept used in this review is the basic concept in criminal law regarding general criminal laws and special criminal laws. Based on the results, this research concluded that the government should confirm the delineation of acts categorised as the imposition of illegal levies, regardless of whether it is part of the corruption offence category or not.]]>
<![CDATA[Analisis Fraud Hexagon dan Tata Kelola Perusahaan Atas Adanya Kecurangan Dalam Laporan Keuangan ]]>
<![CDATA[ Integritas : Jurnal Antikorupsi Vol. 8 No. 2 (2022): INTEGRITAS: Jurnal Antikorupsi ]]>
Publisher : <![CDATA[Komisi Pemberantasan Korupsi ]]>
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DOI: 10.32697/integritas.v8i2.909
<![CDATA[This research examines the impact of corporate governance and the Fraud Hexagon on possible financial statement fraud. The Fraud Hexagon is a fraud theory proposed by Vousinas in 2019, which is a development of the previous fraud theory. This research uses two independent variables, including the Fraud Hexagon, which consists of six factors and corporate governance. The likelihood of fraud in financial statements is also a dependent variable in this research. State-owned businesses (BUMN) and related entities that are listed on the Indonesia Stock Exchange (BEI) serve as the research object. To analyse the data for this research, logistic regression was used. According to the test results, opportunity and rationalisation have a very significant impact on the possibility of financial statement fraud, as do pressure and capability and collusion testing. However, arrogance and corporate governance have no significant impact on financial statement fraud.]]>
