This study examines the influence of good governance indicators, including corruption, democracy, law enforcement, and budget realization, on sustainable development in Indonesia. The research covers 34 provinces during the period 2020–2023. A quantitative approach was employed using a fixed-effects panel regression model. The findings indicate that the number of corruption cases has a significant positive effect on sustainable development, while democracy shows a positive but statistically insignificant relationship. In contrast, law enforcement, measured by the completion rate of criminal cases, and budget realization, both demonstrate significant negative effects on sustainable development. These results provide empirical grounds for designing adaptive and integrative policies that emphasize preventive measures, institutional innovation, and environmental incentives to achieve sustainability goals effectively. This study is limited by its short observation period, bias from the use of secondary data, limited variables, and a purely quantitative approach. Therefore, further research needs to extend the period, enrich the variables, and integrate mixed methods.

<p><span lang="EN-US">This research discusses a new form of corruption crime in the form of influence peddling. The background of this research stems from the regulation of trading in influence in the United Nations Convention Against Corruption 2003 and the increase in the number of corruption cases. In this research, a normative type of research that is prescriptive and technical in nature is used. This research uses two approaches, namely the legislative approach and the conceptual approach. There are two issues derived from this research. How is the pattern of trading in influence characteristics? (2) How is the regulation of trading in influence in Indonesia? The results of this research on the first issue found three patterns of influence trading, namely horizontal, vertical, and vertical with intermediaries. As for the second issue, it was concluded that trading in influence is not yet regulated in Indonesian positive law, but it is regulated in the UNCAC 2003</span></p><p dir="ltr"><span><strong>Keywords</strong> : </span><span>Corruption; Criminal Offense; Trading In Influence </span></p><p dir="ltr"><em><strong>Abstrak</strong>: Penelitian ini membahas bentuk baru kejahatan korupsi berupa perdagangan pengaruh. Latar belakang penelitian ini berasal dari regulasi perdagangan pengaruh dalam Konvensi PBB tentang Pemberantasan Korupsi 2003 dan peningkatan jumlah kasus korupsi. Dalam penelitian ini, digunakan jenis penelitian normatif yang bersifat preskriptif dan teknis. Penelitian ini menggunakan dua pendekatan, yaitu pendekatan legislatif dan pendekatan konseptual. Ada dua isu yang dihasilkan dari penelitian ini. Bagaimana pola perdagangan pengaruh? (2) Bagaimana regulasi perdagangan pengaruh di Indonesia? Hasil penelitian pada isu pertama menemukan tiga pola perdagangan pengaruh, yaitu horizontal, vertikal, dan vertikal dengan perantara. Adapun isu kedua, disimpulkan bahwa perdagangan pengaruh belum diatur dalam hukum positif Indonesia, tetapi diatur dalam UNCAC 2003.</em></p><p><em><span lang="EN-US"><br /></span></em></p><p dir="ltr"><em><strong>Kata Kunci</strong>: Korupsi; Tindak Pidana; Perdagangan Pengaruh</em></p><p><span lang="EN-US"><br /></span></p>

In Islamic history, one of the scholars who discussed the problem of poverty was Ibnu Khaldun. In his analysis, the phenomenon of the rise and fall of a civilization is not only caused by economic variables, but also by a number of non-economic factors. Therefore, in his book entitled "Muqaddimah", he tries to determine interrelated factors such as the role of moral, psychological, political, economic, social and demographic factors. Ibnu Khaldun's explanation shows that poverty is a classic problem and has broad and complex dimensions, so that policy strategies in efforts to eradicate it cannot have one role. Ibn Khaldun's social dynamics model, which is still abstract, is then proxyed into several economic and non-economic variables. Some of these variables are poverty level, Government Expenditures (in the field of social protection), Corruption Crimes, Human Development Index (HDI), Gross Regional Domestic Product (GRDP), Government Investment and Gini Ratio. Sharia parameters are one of the non-economic parameters (moral approach) that are interesting and differentiate between Ibn Khaldun's social dynamics model and the poverty measurement model that has been widely used by researchers. The aim of this research is that with Ibnu Khaldun's dynamic model approach, it is hoped that it will be able to provide solutions in terms of alleviating poverty in various regions, including the island of Java. The data used in this research is panel data, which is a combination of cross-section and time-series data. The panel data in this research uses 6 provinces starting from 2018-2022 using the Panel Data Regression method. The research results show that Government Expenditures (in the field of social protection), Human Development Index (HDI), Gross Regional Domestic Product (GRDP), Government Investment and the Gini Ratio have a significant effect on the number of poor people on the island of Java. Meanwhile, the number of corruption cases has an insignificant effect on the number of poor people on the island of Java.

The handling of corruption cases in Indonesia has undergone significant changes, particularly in the application of criminal procedural law aimed at enhancing the effectiveness of corruption eradication. One of the important developments is the implementation of a progressive legal approach that is more adaptive to socio-political dynamics and aims to create substantive justice. However, there is a gap in the consistent application of the lex specialis principle, which has led to legal uncertainty and regulatory loopholes exploited by corrupt actors. This research employs a qualitative descriptive method with in-depth interviews and legal document analysis to explore the paradigm shifts in the enforcement of corruption cases in Indonesia. The findings indicate that the progressive legal approach has succeeded in addressing inconsistencies in the application of lex specialis, increasing legal flexibility through the practice of discretion, and leveraging collaboration with whistleblowers to uncover major corruption cases. The results also show a significant decrease in the number of corruption cases following the implementation of this new paradigm. This approach allows the law to be more responsive to social changes, creates more sustainable justice, and strengthens efforts to eradicate corruption. The implications of this research provide new insights for legal reform in Indonesia, particularly in enhancing the effectiveness of law enforcement against corruption.

Corruption cases in Indonesia are considered extraordinary crimes because they can impact many things. Corruption can have an impact on the country's economy, the welfare of citizens, the fulfillment of human rights, and access to the basic needs of citizens. The government has made various efforts such as transparency and accountability in state financial management which is useful for public funds. One way is through E Government. Ironically, the number of corruption cases has never disappeared. In order to effectively eradicate corruption, it is necessary to provide the widest possible space for public participation as control or supervision of government administration in the management of public funds. In order for supervision to be effective, the public needs to first clearly understand the concepts of accountability and transparency. The aim of this research is to determine the public's understanding of e-government accountability and transparency and its influence on public participation as supervisors of public funds managed by the government. This research is quantitative research. The results of this research can provide input in efforts to prevent corruption in Indonesia. The research results show that there is a relationship between public understanding of transparency and accountability and public participation in corruptıon prevention.

Abstract This study aims to analyze the role of the Audit Board of Indonesia (BPK) in reducing and preventing corruption in the local government. The focus of the research discussion is the case of corruption that occurred in the 2016-2018 period. The data came from the regional government of East Java Province, which consists of 9 cities and 29 regencies, based on the number of corruption cases and BPK audit results in each area. The independent variable used was the results of the BPK audit on the Regional Government of East Java Province, which consisted of audit findings and audit opinions. The dependent variable was the level of corruption in the East Java regional government handled by the Attorney General's Office. This study used a panel data regression analysis model. The results of the study showed that audit opinions and BPK audit findings had no significant effect on the level of corruption cases in the regional government of East Java Province.AbstrakPenelitian ini bertujuan untuk menganalisis peran BPK dalam mengurangi dan mencegah terjadinya korupsi pada pemerintah daerah. Fokus pembahasan penelitian adalah kasus korupsi yang terjadi pada periode tahun 2016-2018. Data berasal pemerintah daerah Provinsi Jawa Timur yang terdiri dari 9 kota dan 29 kabupaten, berdasarkan jumlah kasus korupsi dan hasil audit BPK pada setiap masing-masing daerah. Variabel independen yang digunakan adalah laporan hasil audit BPK pada Pemerintah Daerah Provinsi Jawa Timur yang terdiri dari temuan audit dan opini audit. Variabel dependen adalah jumlah korupsi pemerintah daerah Jawa Timur yang ditangani oleh Kejaksaan. Penelitian menggunakan model analisis regresi data panel. Hasil penelitian menunjukkan bahwa opini audit dan temuan audit tidak berpengaruh signifikan terhadap tingkat kasus korupsi di pemerintah daerah Provinsi Jawa Timur.

Community service activities are carried out by the PKM Team of STIT Ibnu Rusyd Tanah Grogot PAI Study Program by choosing a theme that attracts the attention of many people today, including students. The number of corruption cases that occur in society encourages the PPM team to provide knowledge about the crime of corruption and its legal arrangements to prevent students from being affected by acts that lead to criminal acts of corruption in various forms, therefore the PKM team chose the theme of "Counseling Anti-Corruption Education Programs in Junior High Schools to Form an Integrity Young Generation". This article aims to describe and analyze the implementation of the anti-corruption education program carried out at SMP Muhammadiyah Tanah Grogot. Anti-corruption education aims to form a young generation that has integrity and awareness about the importance of opposing corruption in society. The methods used in this research are participatory observation, interviews with students and teachers, and document analysis related to the anti-corruption education program at SMP Muhammadiyah Tanah Grogot. The results of this study are expected to provide insights and recommendations for relevant parties in developing anti-corruption education programs in schools. The recommendations generated from this journal can serve as guidelines for related parties, including schools, teachers, and policy makers, in implementing the anti-corruption education program. Thus, it is expected that the young generation involved in the program will become agents of change who have high integrity and strong awareness to fight corruption in society.

The number of corruption cases that occurred, one of which was in the local government, therefore the researchers conducted a study that aims to test whether there is an influence of the competence of the supervisory apparatus of the Seluma Regency Inspectorate on audit quality and whether there is an influence of the objectivity of the Seluma Regency Inspectorate's supervisory apparatus on audit quality. This type of research is quantitative, the data collection method uses a survey method by distributing questionnaires that are arranged in writing, structured and systematic, while the data analysis technique uses a research instrument test, multiple linear regression, coefficient of determination and hypothesis testing. The results of this study found that there was an influence between competence and objectivity on audit quality, which can be seen from the results of the regression analysis which showed Y = -4.660 + 0.545 X_1 + 1.285X_2, the coefficient of determination was 0.581, the results of the t-test for competence were 0.004 and objectivity was 0.000, which means that it indicates that competence and objectivity are less than 0.05, meaning that competence and objectivity have a significant effect on audit quality, and supported by the results of the F test which shows a significance value of 0.000 <0.05, meaning that the independent variables are X_1 (competence) and X_2 ( objectivity) has a significant effect simultaneously on audit quality (Y)

The fact that the number of corruption cases in Indonesia is increasing from year to year shows a phenomenon that has attracted the attention of a number of parties. Most of these cases involve the government, especially in terms of purchasing goods and services, which has implications for the development of effective governance. The purpose of this study was to examine the factors that influence fraud prevention in purchasing goods and services, as well as their influence on effective government management. The research data is primary data obtained through questionnaires and analyzed using SPSS IBM 26 software. The population of this study is employees Civil Servants (PNS) in the Mamberamo Raya Regency Regional Apparatus Organization (OPD) which has main tasks and functions in the procurement of goods and services as well as internal audits. The research sample is 70 samples using purposive sampling method. The results of the study show that internal control has no significant effect on the prevention of fraud in the procurement of goods and services, the effectiveness of internal audit has a significant effect on the prevention of fraud in the procurement of goods and services. Meanwhile, internal control and internal audit effectiveness have little effect on good government governance partially, and prevention of fraud in the procurement of goods and services has a significant effect on good government governance. The effect of internal control, internal audit on good government governance has a small effect if partially but if simultaneously it has a large influence while Internal control.

Indonesia and corruption are two things that cannot be separated. Indonesia is very synonymous with the problem of corruption and vice versa, corruption is identical with Indonesia. This is undeniable considering the number of corruption cases in Indonesia that seem to be lost and lost. Nevertheless, the fight against corruption as a common enemy has not been carried out by the entire community. In this article, the author uses a normative research method based on primary and secondary data. The results of the analysis obtained are that character building is very important for the future successors of the Indonesian state because in the future they will be the ones who will lead the direction of the fate of the nation's life. With the participation of technology and modernization in various fields will grow a new hegemony.

As a law enforcement officer, a prosecutor plays an important role in investigating a case or prosecuting a suspect. However, in recent years, several prosecutors were found involved in a number of corruption cases in Indonesia. This phenomenon is not a new one. In Serat Jayengbaya written by R.Ng. Ronggowarsito, especially in the song Dadi Jeksa, the behavior and life of prosecutors in the past are depicted as a profession full of intrigue and manipulation. This phenomenon inspired the making of a dance film adapted from Dadi Jeksa song. Using a Research and Development (RnD) approach, this film was designed to use movements based on contemporary dance as a means of its story telling. This film represents the culture and perspective of the Indonesian people in viewing legal issues. After the film was presented at various festivals and exhibitions, positive responses were obtained from various parties. The appreciation received mainly focused on the film’s creative storytelling and visualization in presenting a depiction of law enforcement dynamics in Indonesia.

According to the KPK corruption crime data for the years 2004 to 2020, the overall number of corruption cases in Indonesia's goods/services procurement sector were 20.8% of all corruption cases by type of case,. Implementing electronic procurement is one approach to get around this. The inadequate internal control system of the government is another element that creates a potential for fraud. The goal of this study was to ascertain the impact of putting internal controls and electronic procurement into place on preventing fraud in the Cimahi City Government's procurement of goods and services. This research uses a quantitative type research with a causality descriptive approach. The subject data and primary data sources used in this study were gathered through the distribution of questionnaires to 33 Procurement Officials at LPSE Cimahi City. The study's results demonstrated that the electronic procurement and government internal control system both significantly and positively impact fraud prevention.

The number of corruption cases in the Bandung City Government that occur makes transparency and accountability very important elements in regional financial management, one way to achieve this is by providing comprehensive and complete information to the public by implementing the E-Government Information System in accordance with Instruksi Presiden No. 7 Tahun 2015 tentang Aksi Pencegahan dan Pemberantasan Korupsi. This study aims to analyze the influence of the application of the E-Government Information System on the transparency and accountability of regional financial management in 6 SKPD in the Bandung City Government so that the results can provide a reference for improvement of SKPDs that do not yet have E-Government and have not informed the public of regional financial management. This type of research uses quantitative methods with data collection techniques carried out through questionnaires. Analysis of the data used is simple linear regression analysis which is processed using SPSS version 25. The results of this study indicate that the application of E-Government Information Systems has a significant effect on Regional Financial Management Accountability by 71.2% and has an insignificant effect as much as 2.2%. on the Transparency of Regional Financial Management, while the remaining 26.6% is influenced by other factors not examined in this study.

The assumption of immunity under the pretext of implementing Perppu Number 1 of 2020 arises because clearly Article 27 paragraph (2) of the Perppu states that KSSK Members, KSSK Secretaries, KSSK secretariat members, and officials or employees of the Ministry of Finance, Bank Indonesia, the Financial Services Authority, and The Deposit Insurance Corporation, and other officials, related to the implementation of this Government Regulation in Lieu of Law, cannot be prosecuted either civilly or criminally if carrying out their duties is based on good faith and in accordance with the provisions of laws and regulations. The research used is normative legal research, normative legal research is library law research conducted by examining library materials or secondary data. This study uses a research methodology on legal principles. The finding that the author found is that the Criminal Law Policy against Article 27 paragraph 2 of Law Number 2 of 2020 is linked to the potential for committing criminal acts of corruption, there is no doubt, this is proven by the many corruption cases that occurred at the time of the passage of Law Number 2 of 2020, precisely in Article 27 paragraph (2), which triggers the corruption of pandemic funds is a regulation that relatively gives flexibility to financial management officials. Law Number 2 of 2020 is the legal basis for disbursing funds to overcome the Covid-19 pandemic, providing extraordinary powers by making this Law an exception (lex specialis) from the regular legal regulations that have been in force so far. The findings that the authors found are the Criminal Law Policy against Article 27 paragraph 2 of Law Number 2 of 2020 which is linked to the potential for committing criminal acts of corruption, this is proven by the number of corruption cases that occurred at the time of the enactment of Law No. 2 of 2020, precisely in Article 27 paragraph (2), which triggers the corruption of pandemic funds is a regulation that relatively gives flexibility to financial management officials. Law Number 2 of 2020 is the legal basis for disbursing funds to overcome the Covid-19 pandemic, providing extraordinary powers by making this Law an exception (lex specialis) from the regular legal regulations that have been in force so far. The findings that the authors found are the Criminal Law Policy against Article 27 paragraph 2 of Law Number 2 of 2020 which is linked to the potential for committing criminal acts of corruption, this is proven by the many corruption cases that occurred at the time of the enactment of Law Number 2 of 2020, precisely in Article 27 paragraph (2), which triggers the corruption of pandemic funds is a regulation that relatively gives flexibility to financial management officials

Decentralization has led to the shift of corruption to the local level, as evidenced by number of corruption cases at the local governments. The phenomenon indicates the ineffectiveness of the local government's internal audit institutions that should play a role in preventing corruption. This study aims to analyze institutional reforms in the public sector’s internal audit system to effectively prevent the decentralization of corruption. Study of the literature, from previous theories and research, is applied as research methodology. The study found that the reforms, carried out by the internal audit institution to effectively prevent the decentralization of corruption, were carried out through regulatory reform, leadership reform, cultural reform, meritocracy reform and participation reform. This research contributes to the development of theory to strengthen the alignment of public management reforms, in terms of control through the effectiveness of the government's internal audit institutions, and provides input to optimize the duties and functions of the institutions to prevent corruption.

This study examines the effects of fiscal decentralization, internal audit capability, bureaucratic reform, and performance accountability on corruption that occur in local governments. Corruption in this research was measured by the number of corruption cases found in local governments based on the court verdict. This quantitative research was conducted using multiple regression analysis methods.The research sample was taken using a purposive sampling method from the population of all districts/cities in Indonesia from 2016 to 2019.Hence theresearch obtained a sample of 225 districts/cities (900 observations). The examination results reveal that fiscal decentralization affects the increase of corruption in local governments, while internal audit capability and bureaucratic reform significantly decrease corruption cases. On the other hand, performance accountability has no significant effect on increasing or decreasing corruption in local governments. Based on these results, the central government might consider providing additional incentives funds for local governments with high internal audit capability and bureaucratic reform. It was intended to encourage local governments to improve their internal audit capabilities and bureaucratic reforms, which are proven to help reduce the level of corruption in local governments.

The number of corruption cases in Indonesia that are not appropriately resolved is the cause of the emergence of progressive laws. Public trust in the law began to fade because the applicable law did not determine many problems. The law is not seen as a solution provider, and it becomes a particular problem for law enforcement. This article aims to analyze the concept of recovering state losses due to corruption through the implementation of progressive law. The method used is normative legal research using a qualitative approach. This article concludes that progressive law enforcement to eradicate criminal acts of corruption lies in harmonizing the values contained in society and then realizing those values into reality, where their application is influenced by several factors, including legal substance, legal structure, culture law, professionalism, and leadership. The development of the modus operandi of corruption in hiding assets resulting from corruption encourages the urgency of implementing a progressive law enforcement strategy by implementing 2 (two) strategic steps, namely: a) Taking rule-breaking actions in the form of seizure of the defendant's assets to guarantee payment of state losses; b) The judge gives a contra legem decision in the form of an obligation to pay replacement money without a subsidiary which is preceded by confiscation of the guarantee so that it will close the defendant's room to escape from paying replacement money

The efforts to eradicate corruption in Indonesia are shown by the position of Indonesia as the most corrupt country in Asia, by the International Transparency Institute. The contributing factor is that the corruption eradication policy in Indonesia focuses more on the strategy of prosecution through penal means, so that the number of corruption cases that can be handled is far less than the number of potential criminal acts committed. This type of research is normative legal research which is commonly called normative juridical research using secondary data, namely data obtained from judge decisions, official document, related books, and related laws and regulations. This research uses a conceptual approach, a case approach, and a statute approach. Furthermore, the data is processed using descriptive analytical data analysis method. The result of research is the penal facilities that use the Criminal Procedure Code and Law Number 31 of 1999 as amended and supplemented by Law Number 20 of 2001 concerning Amendments to Law Number 31 of 1999 concerning Eradication of Corruption Crimes, have not been able to fully prosecute the perpetrators an increasingly sophisticated modus operandi of corruption. Therefore, it is necessary to measure the effectiveness level of implementing the double track system and single-track system.

The number of corruption cases that occur in Indonesia is not sufficiently countered by repressive means. Preventive measures must also be synergized. The most appropriate effort is to instill anti-corruption values ​​in the younger generation, including high school students. The existence of the Student Council at SMA Negeri 2 Kota Tanjungpinang has an important role in grounding and implementing these values ​​in the school environment. This service was carried out by using the methods of lecturing, discussion, and brainstorming. The results show that the activity has succeeded in achieving its stated goals. This was evidenced by the enthusiasm and high response from the participants. In addition, OSIS SMA Negeri 2 Kota Tanjungpinang has been agreed to become an anti-corruption based OSIS. As astep first, the programs initiated in the discussion session were determined as part of the OSIS work program for SMA Negeri 2 Kota Tanjungpinang.

The infrastructure sector is the top priority of the Indonesian government's development from 2014 to 2019. Indonesia Corruption Watch (ICW) data shows that the number of corruption cases in infrastructure projects has increased during 2015-2018. The value of losses in corruption cases in infrastructure projects is estimated at 1.1 trillion rupiah. The results of various studies on the factors affecting fraudulent financial statements show inconsistent results. This research aims to determine the impact of the stimulus, ability, opportunity, rationalization, and self on companies' fraudulent financial statements in the infrastructure industry listed on the Indonesian Stock Exchange (IDX). This study uses quantitative research methods. Sampling techniques use purposeful sampling, that is, hypothesis testing using logistic regression analysis models. The results showed that the stimulus measures had a positive and significant impact on fraudulent financial statements. Competence, opportunity, and rationalization have a positive and insignificant impact on fraudulent financial statements. The impact of self on fraudulent financial statements is negligible. The research supports the agency theory that management can commit fraudulent financial statements and achieve the Company's financial goals.