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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319 Documents
<![CDATA[Analisis Fraud Hexagon dan Tata Kelola Perusahaan Atas Adanya Kecurangan Dalam Laporan Keuangan ]]>
<![CDATA[M. Rizkiawan]]>;
<![CDATA[Subagio Subagio]]>
<![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.]]>
<![CDATA[English Best practice in aggravating and mitigating factors: Assessment of court decisions on corruption ]]>
<![CDATA[Debora Sekar Arum]]>
<![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.v8i2.910
<![CDATA[Many court decisions on corruption have contained aggravating and mitigating factors that have left the public wondering. This research aims to find out the standard of best practice in aggravating and mitigating factors on corruption cases and measure the fulfillment of those standards in various court decisions. This normative research utilises the statute, case, and conceptual approaches as well as the qualitative analysis method. The research concluded that, (1) circumstances outside the elements of the crime, (2) circumstances that reflect the seriousness or dangerousness of the crime and the defendant, (3) the motive to commit such crime including internal or external reasons (Correspondence Inference Theory), (4) circumstances related to or surrounding the offence, and (5) circumstances related to the personal condition or reputation of the defendant in the community are the standards of best practice in aggravating and mitigating factors; and, that none of the court decisions examined in this research have cumulatively fulfilled those standards.]]>
<![CDATA[The integration of psychoeducation, anti-corruption education and christian family education for the fathers of GMIT Laharoi ]]>
<![CDATA[Friandry Windisany Thoomaszen]]>;
<![CDATA[Sance Mariana Tameon]]>
<![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.v8i2.913
<![CDATA[Gender, religion and race are becoming important considerations in corruption cases. Various management initiatives must be explored to counter corruption, particularly prevention strategies that originate within the family as the cornerstone of religious, moral and anti-corruption values education. This study discusses anti-corruption education at Evangelical Christian Church in Timor GMIT in the context of religion, Christian families and church. The research focuses on integrating anti-corruption education and Christian family education by including fathers in anti-corruption education. The purpose of the study is to integrate Christian family education and psychoeducation programs as part of an effort to prevent corruption cases involving GMIT Laharoi's fathers. The quasi-experimental design with The Posttest Only Design and Nonequivalent Groups was used as the primary method, and the narrative qualitative approach was used as the complementary method. The Mann-Whitney non-parametric test was employed for quantitative analysis. Participants in the quasi-experiments were 16, with eight subjects in the experimental group and eight in the control group. The Mann-Whitney test findings indicate an Asymp Sig. (2-tailed) of 0.005 0.05, indicating a difference between the experimental and control groups' post-test outcomes. As a result, the study found that integration of anti-corruption education and Christian family education can affect GMIT Lahairoi fathers' understanding and involvement in educating their children. ]]>
<![CDATA[Toleransi terhadap gratifikasi sebagai prediktor korupsi: Studi komparasi Indonesia dan Hong Kong ]]>
<![CDATA[Alva Supit]]>;
<![CDATA[Billy Lau]]>;
<![CDATA[Patrick Cheng]]>
<![CDATA[ Integritas: Jurnal Antikorupsi Vol 9 No 2 (2023): INTEGRITAS: Jurnal Antikorupsi ]]>
Publisher : <![CDATA[Komisi Pemberantasan Korupsi ]]>
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DOI: 10.32697/integritas.v9i2.914
<![CDATA[Corruption is a global problem faced by every country and culture around the world. Since overt corrupt behaviour does not develop in a person overnight, it is therefore important to identify the more proximal and benign forms of corruption. In this research, taking advantage of the cultural and corruption perception index differences between Indonesia and Hong Kong, we conducted a qualitative study on the phenomenon of gratification, the act of giving a public officer monetary or physical rewards for a service they provide, even though the service is within their job description. The research subjects were drawn from Hong Kong and Indonesian college students or fresh graduates. During the interview, we found striking differences between Hong Kong and Indonesian respondents in terms of the experience of being asked for a reward, the perception and urge to give a reward, and the tendency to accept a reward during a public service transaction. Indonesian respondents are generally more exposed, familiar, and permissive to gratification than their Hong Kong counterparts. The reasons for this phenomenon were then investigated and a possible correlation of this permissiveness with the country’s corruption perception index was then discussed. It is suggested that corruption eradication must be accompanied by sociocultural and educational intervention toward naïve subjects, thus preventing them from being permissive to gratification, which can act as the proxy for active corruption in the future.]]>
<![CDATA[Analisis Pengaruh Pencegahan Korupsi Terhadap Investasi Swasta di Tingkat Kabupaten/Kota di Indonesia ]]>
<![CDATA[Maruli Tua]]>;
<![CDATA[Benedictus Raksaka Mahi]]>
<![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.v8i2.915
<![CDATA[: Several previous studies have shown that there are differences in the effect of corruption prevention on private investment. Corruption eradication by the KPK is expected to have a positive and significant effect on investors' decisions when investing in Indonesia. This research studied the long-term effects of corruption prevention on accumulated private investment at the regional level, using cross-sectional data analysis from 507 districts and cities between 2018-2020. The test was conducted using multiple linear regression with the independent variable being the Monitoring Center for Prevention (MCP) as the corruption prevention index. Using White Robust estimator, the study results prove that corruption prevention has long-term positive and significant effects on overall accumulated investment at the district and city levels. The MCP score of a region was greater than other regions for three years, therefore the accumulated investment was greater. These results encourage an increase of urgency when mainstreaming corruption prevention, proving it to be the right choice for investment in Indonesia. To enable local governments to be involved in corruption eradication, the government is expected to provide sustainable local incentive funds (DID).]]>
<![CDATA[Pengaruh Penanganan Kasus Korupsi Terhadap Aduan Masyarakat Kepada KPK ]]>
<![CDATA[Zidni Robby Rodliyya]]>;
<![CDATA[Vid Adrison]]>
<![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.v8i2.933
<![CDATA[Eradication of corruption in Indonesia requires public participation to be more effective and efficient. One aspect of community involvement when eradicating corruption is the reporting of suspected corruption crimes to law enforcers, including the Komisi Pemberantasan Korupsi (KPK). Public complaints are very important for the KPK when investigating corruption cases. Therefore, knowing which factors are correlated with the community's intention to report is important. To accommodate public complaints, the KPK has established a whistle-blower system. This study aims to determine the correlation between the handling of corruption by the Corruption Eradication Commission and the number of public complaints to the Corruption Eradication Commission pertaining to corruption crimes at the City and Regency levels throughout Indonesia. Case handling is proxied by the number of cases being investigated by the KPK compared to the number of complaints received by them. By using the panel system dynamic regression model GMM, the results of the study found that the ratio of handling cases of lag 1, the average democracy index, education level and the number of complaints of lag 1 were correlated significantly with the number of public complaints, while the lag 1 corruption ratio variable is not significantly correlated with public complaints.]]>
<![CDATA[The grease of the wheel: The correlation between corruption, regional revenue and expenditure in Indonesia ]]>
<![CDATA[Sanda Aditiya Arsandi]]>
<![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.v8i2.938
<![CDATA[Previous research has revealed that corruption is considered to have two types of effects on the economy. Corruption is seen as an obstacle to the economy but also as a "grease of the wheel" that accelerates the rotation of economic cogs. This study aims to determine the position of corruption in Indonesia after fiscal decentralization. The study was conducted based on secondary data obtained from the publications of the Central Statistics Agency and the Corruption Eradication Commission. The test was carried out using correlation analysis from 2006-2020 to see the effect of corruption in the regions and private sector on its economic dimension. Results show that corruption in the regions has a significant positive effect on corruption in the private sector and the realisation of regional revenue and expenditure. These results support the argument that in Indonesia, the phenomenon of corruption as a grease of the wheel still occurs.]]>
<![CDATA[Penerapan whistleblowing system di instansi pemerintah sebagai inisiatif gerakan antikorupsi di Indonesia ]]>
<![CDATA[Agus Joko Pramono]]>;
<![CDATA[Mohamad Iqbal Aruzzi]]>
<![CDATA[ Integritas: Jurnal Antikorupsi Vol 9 No 2 (2023): INTEGRITAS: Jurnal Antikorupsi ]]>
Publisher : <![CDATA[Komisi Pemberantasan Korupsi ]]>
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DOI: 10.32697/integritas.v9i2.942
<![CDATA[Whistleblowing is viewed as a powerful tool to identify corruption. Apart from motivation, beha-viour, and the rights of whistleblower protection, as success factors of whistleblowing programs, current research argues that it is hard to expect the emergence of whistleblowers if channels to report wrongdoing do not exist. Hence, the purpose of this study is to explore and explain the provision of whistleblowing policy and the range of whistleblowing systems and their channels as an anti-corruption initiative in Indonesian government institutions. The research utilised content analysis from secondary data and analys-ed primary data obtained through online survey completed by government auditors working in Indonesian government institutions. Indonesia has at least 618 government institutions, whereby the researcher chose the most “valuable” sample based on a hierarchy of 104 institutions from central government and provincial level; it excludes government institutions at the district and municipal level, 44 questionnaires were returned and usable (42% response rate). The research found that from these institutions, just a few have had a policy that aligned with international best practice, some were not even backed up by a policy at all. It appears that many institutions have built a whistleblowing system for lip service only; they do not provide a comprehensive policy to protect the witness, handle the report, or guarantee an investigation. Research outcomes are expected to encourage the Indonesian government to extend whistleblowing provisions in their institutions. This study can be useful as well for government institutions to get a general idea of the common content of whistleblowing policies.]]>
<![CDATA[Three years of the corruption eradication commission’s institutional reform: A narrative policy analysis ]]>
<![CDATA[Darmawan Pranoto]]>;
<![CDATA[Teguh Kurniawan]]>
<![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.v8i2.943
<![CDATA[Komisi Pemberantasan Korupsi (KPK) has been in a dramatic institutional transition since the enactment of the Second Amendment of the CEC Law in 2019, followed by a series of subsequent policies. The policy narrative presented by the government and the DPR as the policy-making actors is that the policy was carried out to strengthen the performance of the KPK. Meanwhile, counter-narratives emerged that said the opposite. This discourse took place intensively from 2019 to 2022, judging by the number of media reports. As a result of the narrative debate, based on several surveys, the KPK experienced a significant decline in the level of trust from the public. Using the Narrative Policy Analysis, this study poses the question: how does the government construct the KPK's institutional reform policy narrative? This research finds that the government policy narrative is built on distant belief systems but is not accompanied by adequate positive incentives, resulting in a prolonged polemic. In this study, it is suggested that the government conducts a comprehensive evaluation study of this policy, opens a space for open dialogue by involving counter-narrative actors, and conducts better policy advocacy.]]>
<![CDATA[Mengoptimalkan koordinasi dan supervisi antar instansi dalam rangka pemberantasan korupsi ]]>
<![CDATA[Dudy Heryadi]]>;
<![CDATA[Denny Sukmawan]]>
<![CDATA[ Integritas: Jurnal Antikorupsi Vol 9 No 2 (2023): INTEGRITAS: Jurnal Antikorupsi ]]>
Publisher : <![CDATA[Komisi Pemberantasan Korupsi ]]>
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DOI: 10.32697/integritas.v9i2.945
<![CDATA[This article delves into the coordination and supervision efforts of the Corruption Eradication Commission (KPK) with regional governments, the police, and the prosecution agencies. Such responsibilities are stipulated in Law No. 19 of 2019 on the KPK. In general, our findings indicate that the utilization of MCP, JAGA, and e-SPDP applications has not been optimized as means of coordination and supervision. Furthermore, we identify that coordination and supervision with regional governments can be enhanced through Satgas Wilayah. While the coordination and supervision with the police and attorney can be concentrated on efforts to harmonize the issuance of SP3 and activities related to oversight, research, and the assessment of needs within the KPK, police, and prosecution agencies. Throughout the data collection and analysis process, we also identify substantial weaknesses in the publication of annual reports by the KPK and the Indonesian Corruption Watch (ICW) to the public. This research adopts a descriptive method, guided by the theory of interagency coordination and supported by secondary data from the annual reports of the KPK and ICW, as well as transcripts of proceedings at the Constitutional Court (MK).]]>
