Attorney General's Office Research Articles

Peran Badan Pemulihan Aset di Kejaksaan Negeri Donggala

This research explains the role of the Asset Recovery Agency (formerly known as the "Asset Recovery Center") at the Donggala District Attorney's Office. In Law Number 16 of 2004 concerning the Attorney General's Office of the Republic of Indonesia jo. Law Number 11 of 2021 concerning Amendments to Law Number 16 of 2004 concerning the Attorney General's Office of the Republic of Indonesia in Article 2 paragraph (1) essentially states that the Attorney General's Office of the Republic of Indonesia is a government institution that exercises state power in the field of prosecution and other authorities based on the law. The research results show that the purpose of the establishment of the Asset Recovery Agency (formerly known as the "Asset Recovery Center") at the Donggala District Attorney's Office is based on the principles of social justice and legal certainty as stipulated by the Prosecutor's Law, whereby the return of assets to the rightful owners or to the State is carried out to achieve this goal, thereby providing a deterrent effect on criminal offenders. Because the illegal acquisition of something or an asset, the asset recovery handling procedure at the Donggala District Attorney's Office is carried out in accordance with the laws and regulations but lacks transparency, as evidenced by the absence of socialization of the Asset Recovery Center (PPA) or Asset Recovery Agency (BPA) to the general public both online and offline. As a result, the general public will have difficulty accessing information regarding the clarity of the status of confiscated goods or assets related to criminal offenses managed by the prosecutor's office. The author believes this because, based on a comparison with the Asset Recovery Center (PPA) and the Asset Recovery Agency (BPA) of the Donggala District Attorney's Office and the Palu District Attorney's Office, information regarding the Asset Recovery Center (PPA) and the Asset Recovery Agency (BPA) and Standard Operating Procedures (SOP) is easily accessible online. To achieve this goal, the PPA and BPA should innovate so that the public can easily access the information provided by the prosecutor's office.

The Reluctance of Member States in Implementation of the African Court of Human and Peoples’s Rights Decisions: Experience from Rwanda and Tanzania

It is trite understanding by almost all human rights lawyers that under International Human Rights Law, once a state ratifies a treaty and becomes party to the said international instrument; such a State is under obligations to promote; respect, protect and fulfil human rights. However, reports show that only one State has fully complied with the Court’s decision; some partially but many States against which judgments have been pronounced have not shown any endeavour to heed to the court’s decisions which is centrally to Article 30 of the Protocol. This study focuses on the reluctance of member States to the Protocol as among the factors that impedes implementation and compliance with the decisions and judgements of the Court as exemplified by Tanzania and Rwanda. Objectively, the research was centred on assessing the extent to which member States of the ACHPR comply with international legal commitments recalling the decisions and judgments of the Court with reference to Tanzania and Rwanda. The study employed qualitative research approach whereby 21 interview from the Office of Attorney General, Judiciary, Tanganyika Law Society, Legal and Human Rights Centre, Ministry of Justice and Constitutional Affairs, Legislature, and Law Reform Commission was conducted to collect primary. The data collected was subsequently analyzed qualitatively through narrative data analysis approach where the research question was affirmatively concluded. The findings underscore the necessity of member States to change their habit of being reluctant on implementation and compliance with the Court’s decisions and judgment in order to fulfil the legal accountability and enhance justice within the region. The study recommends that in order to effectively implement Court’s orders, member states must refrain from reluctance on heeding to what the Court has decided.

Who Does Gen-Z Trust with Their Finances? A Comparative Analysis of Influencers vs. Traditional Celebrities

Social media platforms have become key channels for disseminating unverified financial information, such as cryptocurrency advice, credit card recommendations, and investment tips (FTC, 2019; Pennsylvania Office of Attorney General, 2023; U.S. SEC, 2022; U.S. SEC, 2023). Understanding how Gen Z evaluates financial information from influencers and traditional celebrities on these platforms is essential, as it directly impacts their susceptibility to misinformation based on perceived source credibility. This study addresses the research question: How do Gen-Z individuals evaluate financial information presented by influencers compared to traditional celebrities? To explore this, the study will employ a qualitative approach, conducting interviews and performing thematic analysis on the transcripts. Participants will be randomly selected, with a target of 20 interviews for the pilot study or fewer if data saturation is achieved. The study is grounded in source credibility theory, which examines information sources' perceived attractiveness, expertise, and trustworthiness. The findings aim to contribute to the existing literature (Kaabachi, 2021) and enhance financial literacy among Gen-Z individuals in the United States. Furthermore, insights gained can guide policymakers in addressing ethical challenges related to financial information on social media and help regulate information dissemination practices.

Desjudicialização da saúde e diálogos interinstitucionais em Minas Gerais: a análise do Acordo de Cooperação Técnica para a gestão dos medicamentos Ranibizumabe e Aflibercept

Objective: to understand the judicialization of health in Brazil and analyze, from the perspective of health de-judicialization, the Technical Cooperation Agreement signed on December 2, 2021, between the State Health Departmentof Minas Gerais , the State Attorney General's Office of Minas Gerais, and the State Public Defender's Office of Minas Gerais for the management of the medications Ranibizumab and Aflibercept. Method: a narrative review of the literature on the judicialization of health and an exploratory study based on documentary analysis of the antecedents of the Technical Cooperation Agreement were carried out. Results and discussions: Self-composition and consensual resolution of conflicts by the Public Administration has broad legal support and, in the current legal and administrative scenario, is the most effective and efficient means of realizing the underlying public interest, notably the right to health, promoting its dejudicialization. This scenario points to the potential for new solutions, including the implementation of interinstitutional dialogues, such as the Technical Cooperation Agreement studied, which is expected to serve as the embryo for a permanent trend in the management of the judicialization of health within the scope of State Health Departmentof Minas Gerais. Final considerations: ahe cooperation agreement studied has great potential for the dejudicialization of actions with requests for ophthalmological medicines, in addition to others whose incorporations are proposed within it. It also promotes synergistic and convergent action by actors involved in judicialization. The perspective is that, from this milestone, these legal actions will decrease and patients will begin to be served through the United Health System administrative supply route. Submission: 03/19/24| Review: 08/16/24| Approval: 09/01/24

Pertimbangan Hakim dalam Memutuskan Permohonan Afwezigheid PT Bentoel Internasional Investama

This paper intends to investigate the factors taken into account by the judge in determining the absence in the case of PT Bentoel Internasional Investama at the South Jakarta District Court, analyze the procedures for managing assets whose owners are absent based on the applicable regulations in Indonesia, and investigate the compliance of the procedures for managing shares as afwezidheid assets in the case of PT Bentoel Internasional Investama conducted by the Jakarta Balai Harta Peninggalan (BHP) with the regulations in Indonesia. This study is an empirical legal one using a qualitative methodology. Primary and secondary data are the forms of the information applied. Data collecting methods used are literature reviews and interviews. The interviews were carried out applying flexible topic development based on interview rules. This work employs approaches of descriptive analysis. According to the findings of this investigation, the judge decided on the absence petition of PT Bentoel Internasional Investama based on pertinent legal reasons, legal precedents, and facts provided by the petitioner in view of Under the Indonesian Civil Code, Regulation of the Minister of Law and Human Rights of the Republic of Indonesia No. 27 of 2013, and Regulation of the Minister of Law and Human Rights No. M.02-HT.05.10 of 2005 the process for managing shares as assets whose owners are absent (boedel afwezigheid) by the Jakarta BHP is governed. Regarding PT Bentoel Internasional Investama, the management of afwezigheid shares was done in line with Indonesian laws by means of an application to the South Jakarta District Court, which designated the Jakarta BHP as the legal administrator. This process complies with Articles 463–465 of the Civil Code and Standard Operating Procedure (SOP) Number AHU.UM.01.01-235, including public notification of share status in mass media, management, recording, safekeeping of collective share certificates, and BHP reports share management to the Supreme Audit Agency (BPK) and the Attorney General's Office and handles official and material tests. Since no objections were found, the Jakarta BHP filed none.

Comparing CNN-LSTM and BERTimbau: an analysis of AI models in legal document classification

This study addresses the urgent need of the Attorney General's Office of the State of Bahia (PGE) to automate the classification of initial petitions, a challenge exacerbated by the lack of standardization in file naming. To tackle this issue, the work proposes the implementation of advanced Deep Learning models, aiming to overcome the limitations of the currently used approach based on regular expressions (Regex), which shows an average accuracy of 80%. The research compares the efficacy of a hybrid model, integrating Convolutional Neural Network (CNN) with Long Short-Term Memory (LSTM), and the BERTimbau model, with the goal of not only enhancing the precision in identifying these essential documents but also promoting procedural efficiency through automation. Preliminary results reveal that the CNN-LSTM model achieved an accuracy of 99.34%, while BERTimbau obtained 98.51%, demonstrating the great potential of both techniques in optimizing the judicial workflow in the digital era.

The Rome Statute Impact: Challenge of Upholding Human Rights in Indonesia’s Human Rights Court

This article examines the effect of enforcing gross human rights violations and the implications of Indonesia as a state that did not ratify the Rome Statute. This study is done by studying the legal basis of human rights courts in Indonesia. A doctrinal approach is used. The main legal materials used are the Human Right Court Law (2000) and human rights court decisions. The research findings indicate that the process of enforcing gross human rights violations requires integration between National Human Rights Commission as an investigator and the Attorney General's Office as an investigator. The substance of enforcing gross human rights violations is a formality because Indonesia, as a sovereign state, has the right to determine the model of enforcing gross human rights. However, in fact, there are still many gross human rights violations that cannot be resolved due to differences in perceptions of sufficient preliminary evidence. For this reason, reformulation of the Human Right Court Law (2000) is needed.

PENGHENTIAN PERKARA DENGAN DENDA DAMAI PADA TINDAK PIDANA EKONOMI

AbstractThis study aims to determine the application of peace fines by the Attorney General's Office in the settlement of economic crimes, as well as to find the concept of case termination with peace fines in economic crimes, using progressive legal thinking and restorative justice. The research method used is normative with statutory and comparative approaches sourced from primary data. The results showed that peace fines by the Attorney General in the settlement of economic crimes can be carried out based on Article 35 Paragraph (1) letter K of the Law of the Prosecutor of the Republic of Indonesia, this is an implementation of the principle of Opportunity and the position of the Attorney General as Dominus Litis which has permanent legal force. This is in line with the application of case settlement with the principle of restorative justice which prioritises victim recovery. The concept of case termination with a peace fine for taxation, customs, and economic crimes, is carried out with the principle of restorative justice, which is carried out by taking into account the interests of state revenue, there are no elements of corruption, and with the approval of the Attorney General by considering the impact caused by the criminal act, the costs and benefits of handling the case, as well as the guilty statement of the perpetrator and his willingness to pay a peace fine. The conditions for case termination are that the perpetrator is the first time involved in a criminal offence and there has been a restoration to the original state carried out by the perpetrator of the criminal offence.Keywords: Termination of case; peaceful fine; economic crime.

Implementing The Anti-Money Laundering Law: Optimizing Asset Recovery in Corruption Cases in Indonesia

Corruption is still a severe problem in Indonesia. In 2022, the Attorney General Office of the Republic of Indonesia alone succeeded in handling 405 of 597 corruption cases in 2022, with a state loss of 39.207 trillion out of a total of 42.747 trillion. When the state loss is combined with the state economic loss, which refers to the indirect financial impact on the state due to corruption, the number will be up to IDR142 trillion. However, the total asset recovery through fines and state loss compensation was only IDR 8.9 trillion. Thus, it only recovers about 12% of state losses due to corruption. One of the efforts to recover state losses is applying the law on money laundering because its main objective is to pursue the proceeds of a crime, including corruption. This paper discusses how the money laundering law will be more optimal in recovering state losses due to corruption and its application in several cases. The method used in this study is normative legal research, especially case studies relating to implementing a money laundering law on corruption cases. From the study, it can be concluded that the anti-money laundering law was not optimally applied in asset recovery in corruption cases. Only in corruption, which indicates an actual state loss, can the anti-money laundering law be applied. Moreover, there should also be an indication that the money laundering process follows corruption. Applying the Anti-Money Laundering Law, whether in the investigation, prosecution, or trial of criminal acts of corruption, has not been optimal, so it has not supported efforts to recover state losses.

Analysis of the difference of the legally relevant facts of the indicator facts

Current jurisprudential positions have exposed a series of errors incurred within the new accusatory criminal system led by the Attorney General's Office, specifically in the construction of the Legally Relevant Facts, since it does not conform to the expected and indicated assumptions. by law and other rules of criminal procedure. These failures are directly related to effects on due process, in such a way that it is the responsibility of all levels of society and especially the judicial branch to deal with mistakes. That is why, through a general analysis of all the aspects that frame the criminal technique of the Legally Relevant Facts found in the Political Constitution of Colombia, in the jurisprudence and other laws, it was possible to identify such failures, their consequences, but also formulated a series of recommendations that are expected to serve to reduce the risk of the duration of rights and become a point of reference for similar investigations

Mortality Disparities Among Arrestees by Race, Sentencing Disposition, and Place

Understanding mortality disparities among justice system-involved populations is crucial for public health and policy, especially for marginalized racial groups such as American Indian/Alaska Native persons. To examine racial disparities in mortality within the broader justice system-involved population in South Dakota, focusing on different sentencing dispositions and the role of place. This observational study used administrative criminal records linked to mortality data from January 2000 to December 2016. The statewide data linked data from South Dakota Attorney General's Office and South Dakota Department of Health. Individuals aged 18 years and older with arrests were analyzed in this population-based sample. Data were analyzed from August 1, 2022, to July 30, 2023. Sentencing dispositions were categorized as arrest only, fine, probation, jail, and prison. The main outcomes were mortality rates (both all-cause and cause-specific) calculated using Poisson regression models, adjusted for demographic and county variables. Of 182 472 individuals with 422 987 arrests, the study sample included 29 690 American Indian/Alaska Native arrestees (17 900 [60%] male; mean [SD] age, 29.4 [11.0] years) and 142 248 White arrestees (103 471 [73%] male; mean [SD] age, 32.6 [12.9] years). American Indian/Alaska Native persons accounted for 16% of arrestees and 26% of arrests, but only 9% of the population in South Dakota. Across dispositions, mortality risk was greater for White individuals sentenced to probation, jail, and prison relative to White individuals who were arrested only. In terms of racial disparities, all-cause mortality risk was 2.37 (95% CI, 1.95-2.88) times higher for American Indian/Alaska Native than White arrestees in the arrest-only disposition. Disparities persisted across all dispositions but narrowed substantially for probation and prison. Results were similar for cause-specific mortality risk, except for cancer risk. In urban areas, mortality risk was 2.70 (95% CI, 1.29-2.44) times greater for American Indian/Alaska Native individuals relative to White individuals among those with arrest-only dispositions. In this population-based observational study, mortality risk and associated racial disparities among justice system-involved individuals differed substantially across dispositions and places, underscoring the need for public health interventions tailored to these factors. Further research is needed to understand the mechanisms through which sentencing and place shape these disparities.

Enforcement of State Law by the Republic of Indonesia Attorney General's Office in the Perspective of Law Number 16 of 2004

The Republic of Indonesia is a country with a constitutional system that is governed by the Indonesian Constitution. It is an independent and effective law enforcement agency in Indonesia. This paper aims to explore the enforcement of state law by the Prosecutor's Office of Indonesia (Kejaksaan RI) in the perspective of Law Number 16 of 2004. It focuses on the mechanisms, practices, and effectiveness of this enforcement from a legal and procedural standpoint. The research may offer insights into the interpretation and application of this law, identify challenges, and suggest potential improvements or reforms in the enforcement process. It provides a solid legal foundation for the Attorney General's office of Indonesia to carry out its duties as a policing in upholding justice and legal sovereignty in Indonesia's established framework. It emphasizes the crucial role of the Penal Service of Indonesia in constitutional law enforcement, including prosecuting crimes that harm the interests of the state or the public. Ensuring constitutional law enforcement is crucial for maintaining legal stability, eradicating corruption, improving governance, and strengthening public trust. Indonesia can achieve effective enforcement through strengthening regulations, coordination between legal institutions, and government, and by enhancing capacity and resources through training, education, professional development, interagency cooperation, and transparency and accountability.

Apontamentos sobre a implementação da atividade de consultoria no âmbito das auditorias internas dos Institutos Federais de Educação, Ciência e Tecnologia: um estudo dos Raints de 2018 a 2021

This article aims to investigate, especially in a quantitative way, the adherence of internal audits of the Federal Institutes of Education, Science and Technology to the consultancy service. To this end, exploratory research was carried out, with the analysis of the Annual Internal Audit Reports (RAINT) of the 38 existing institutions, between the years 2018 and 2021, totaling 148 documents. Searching for key words on the topic, namely “consultancy”, “advisory”, “facilitation”, “advisory”, “advice”, it was possible to identify reports that did or did not contain any mention and, then, analyze the content of the reference. In addition to documentary research, the methodology of this work complements bibliographical research. The statistics also demonstrate a gradual adherence to the topic on the part of the internal audits of the Federal Institutes. Consulting actions are frequently seen relating to the implementation of risk management and the improvement of integrity in organizations, as well as the participation of auditors in working groups. Attention was drawn to the identification in the RAINTs of activities related to support in the preparation of the Management Report and administrative activities, in addition to clarifications on audit actions such as consultancy or assistance. The analysis also showed that some of the reported actions are close to the so-called co-management, and that some work described as consultancy indicates the carrying out of legality analysis, an activity that falls within the scope of the exclusive competence of the Attorney General's Office.

Urgency of Establishing Qanun on the Functional Duties of the High Prosecutor's Office in Aceh Province

The success and sustainability of the implementation of Islamic Shari'a in Aceh is not only the burden of local law enforcement agencies such as Wilayatul Hisbah, the Syar'iyah Court and the Islamic Shari'a Office, law enforcement agencies on a national scale are also involved such as the Indonesian National Police through the Aceh Regional Police and the Attorney General's Office in Aceh Province in charge of transferring Jinayat (Islamic criminal law) cases to the Syar'iyah Court. However, this task of the prosecutor's office is considered by the researcher to need improvement because the role of the prosecutor's office is responsible for the delegation of cases to 2 (two) different courts. Of course, this improvement is needed through Qanun which has legitimacy as a regional regulation in the Indonesian legal system. Based on this description, this research is a typology of normative (legal) research. The results and discussion in this study conclude: First, the area of Islamic shari'a law enforcement has a synchronization between Law Number 1 of 2021 concerning the Prosecutor's Office of the Republic of Indonesia with the Aceh Qanun in the enforcement of Islamic shari'a in Aceh. The presence of Islamic law enforcement agencies in Aceh does not mean that the task of enforcing Islamic law is only government agencies. Second, the Urgency of the establishment of Qanun Aceh Prosecutor's Functional Duty is a social condition that requires improvement in the enforcement of Islamic shari'a in Aceh

The Nature of the Role of the Prosecutor's Office in Preventing Corruption in Maluku Province

Objective: The aim is to emphasize the vital role of grassroots development, especially in villages, in bolstering the local economy and fueling national economic progress. This is supported by the third nawacita program, which prioritizes regional and village development within Indonesia's unitary state structure. Law Number 11 of 2021 clarifies prosecutorial functions, empowering the Attorney General to recover assets from criminal activities and allocate them appropriately. Theoretical framework: Law Number 11 of 2021 amends Indonesia's prosecutorial system, granting prosecutors autonomy and authority to recover assets from criminal activities. Concurrently, the management of village funds, governed by the Village Law, faces corruption challenges, prompting the Maluku High Prosecutor's Office to implement preventive measures like the CIA system. This study aims to evaluate the office's efforts in combating corruption in village funds, recognizing Indonesia's development starts at the grassroots to bolster the national economy. Method: Empirical sociological (field) research that examines the reality of law in society, focusing on the gap between expectations and reality in the legal field. Meanwhile, normative research examines norms, principles, theories and comparative law. The author combines these two types of research in this study, with a qualitative approach. Results and conclusion: Prosecutors in Maluku Province play a role in corruption prevention by carrying out a range of actions under the law, including investigation, prosecution and execution of court decisions. They also form government safeguarding teams, provide supervision, and implement programs such as Jaksa Masuk Desa. Prosecutors receive complaints from the public as part of their commitment to curbing corruption. Factors such as legal knowledge, legal awareness, community culture, and the substance of the law influence the AGO's role in corruption prevention efforts in Maluku. Originality/value: This research is expected to contribute thoughts and considerations for the Attorney General's Office, especially in the Maluku High Prosecutor's Office, regarding its role in preventing criminal acts of corruption in the management of village funds in Maluku Province.

Legal Policy of the Establishment of Deputy Attorney General for Military Affairs in the Structure of the Attorney General's Office of the Republic of Indonesia

Legal Policy of the Establishment of Deputy Attorney General for Military Affairs in the Structure of the Attorney General's Office of the Republic of Indonesia

PENEGAKAN HUKUM TERHADAP KASUS KORUPSI PT. TIMAH SEBAGAI BENTUK POTRET BURUK TATA KELOLA SEKTOR EKSTRAKTIF

Corruption is one of the social diseases that is the same as other types of crimes such as theft. The problem is that corruption is increasing along with the progress of prosperity and technology. As happened in the case of the tin corruption crime committed by Harvey Mois, where the nominal state loss was also not small, estimated at IDR 271 trillion. This research method uses a normative legal research type, a legal research method carried out by examining library materials or secondary data. This case is suspected to have occurred in the period 2015-2020. Harvey Mois has an important role in this case, namely as an intermediary for other perpetrators. In this case, he became a representative of PT Refined Bangka Tin (RBT) in a case with PT Timah regarding illegal mining activities in the IUP Persero area. The articles charged to the suspect are Article 2 paragraph (1) and Article 3 in conjunction with Article 18 of Law of the Republic of Indonesia Number 31 of 1999 as amended and supplemented by Law Number 20 of 2001 in conjunction with Law of the Republic of Indonesia Number 31 of 1999 concerning Amendments to Law of the Republic of Indonesia Number 31 of 1999 concerning the Eradication of Criminal Acts of Corruption in conjunction with Article 55 paragraph (1) ke-1 of the Criminal Code. The 'mass' corruption case resulted in environmental losses of up to Rp 271,069,688,018,700 or Rp 271 trillion, and a total of 16 suspects have been detained by the Attorney General's Office.

Juridical Analysis of the Role and Position of the Young Attorney General for Military Criminal Affairs in Connection Cases

The Prosecutor's Office of the Republic of Indonesia carries out state prosecutorial powers as regulated in Law Number 16 of 2004 which has been amended by Law Number 11 of 2021 concerning the Prosecutor's Office of the Republic of Indonesia (UU Prosecutor's Office). The Supreme Prosecutor's position is as the Highest Public Prosecutor (dominus litis). This is also reflected in the Elucidation of Article 57 paragraph (1) of Law Number 31 of 1997 concerning Military Justice which explains that the Prosecutor General in carrying out prosecutions within the military justice environment is responsible to the Attorney General as dominus litis. However, in practice, prosecutors often do not report the implementation of the prosecution of military criminal cases they handle to the Attorney General, so that unified implementation of the one-roof prosecution policy (one-roof system) has not been achieved. Reflecting on the various circumstances above, a Junior Attorney General for Military Crimes was formed in the organizational structure of the Attorney General's Office of the Republic of Indonesia. Based on this description, the formulation of the problem studied by the author is: 1) What is the role and position of the Deputy Attorney General for Military Crimes in connectivity cases? 2) What are the implications of the presence of the Deputy Attorney General for Military Crimes in connection cases? The research method used is normative juridical with descriptive research. The data collection technique used is document study as the main data. Based on the research results, it can be concluded that Attorney General for Military Crimes has the role of supporting the Attorney General in carrying out the duties and authority of the Prosecutor's Office in the field of technical coordination of prosecutions carried out by the judiciary and handling connection cases. The presence of Attorney General for Military Crimes has implications for efforts to eradicate issues of disparity and dualism in prosecution as well as striving for effectiveness, efficiency and transparency in the process of handling connectivity cases.

Connectivity Case a Juridical Review of the Handling Process before and After the Establishment of the Attorney General in the Military Criminal Field

This Indonesia is a country with a large and diverse population, consisting of many islands and a multitude of cultures and customs. The people of this nation live and operate according to existing norms and regulations, coexisting within their midst, which upholds a high regard for a legal system governing societal order. This is why Indonesia can be referred to as a legal state (rechtsstaat), a notion further solidified by Article 1 paragraph (3) of the 1945 Constitution, which declares Indonesia as a legal state.There are four systems of justice in Indonesia: general courts, religious courts, military courts, and administrative courts. These systems stand independently, separate from one another, each with its own functions and absolute authority in carrying out its duties. Thus, each system possesses jurisdiction that cannot be interfered with by other judicial systems. However, despite Indonesia's respect for the law, there are also many Indonesians who violate and disregard the laws in place, acting arbitrarily and without adherence to regulations and existing laws. This is evidenced by the numerous cases that occur, with perpetrators not only being ordinary citizens but sometimes also engaging in criminal acts alongside military personnel, commonly known as the TNI or the Indonesian National Armed Forces. The fact that TNI members exist and live among the civilian population, with their special status, combined with the drive to improve their standard of living or economic motives, leads many of them to engage in criminal activities with civilians, whether as perpetrators, accomplices, or assistants. In several cases involving both TNI members and civilians, they encounter difficulties in their handling. In connection with the above, to enhance the effectiveness of handling connectivity cases (involving perpetrators from both the TNI and civilians), a special institution/organization was established within the Indonesian Attorney General's Office, namely the Deputy Attorney General for Military Crime Affairs.

Ethic Code and Internal Audit Quality

Abstract Purpose - The research aims to test the influence of codes of ethics (competence, accountability, and professionalism) on the quality of audit results and to analyze the role of mediation in audit performance and the impact of the codes (competence, accounting, and professionalism) on the quality of auditing results. The attribution theory component is included in the proposed model. Design/methodology/approach - Data for this research is collected through survey methods, namely questionnaires. Research data and hypotheses are analyzed using a structural equation model (SEM), which is based on PLS. Respondents are 109 internal auditors at the Supreme Prosecutor's Office of the Republic of Indonesia. Findings - The results of this study show that competence, accountability, and professionalism have a positive and significant influence on the quality of the audit outcome. In addition, competency, accountant, and professional influence positively and significantly on the performance of the auditor. The auditor's performance has a positive and significant impact on the quality of the audit outcome. Audit performance as a mediation role in this research is fully mediated, which means that significantly independent variables (competence, accounting, and professional) are able to influence the dependent variable (quality of audit outcomes) without going through the mediation variable (auditor performance).Research limitations/implications – Improve and maintain the Code of Ethics (competence, accountability and professionalism) within the Internal Auditor environment at the Attorney General's Office of the Republic of Indonesia. Keywords: Internal Audit, Competence, Accountability, Professional Behavior, Auditor Performance, and Audit Quality