Phenomenon Of Corruption Research Articles

The Role of the Federal Internal Audit Board in Enhancing Performance Efficiency to Reduce Financial and Administrative Corruption

This research aims to enhance the efficiency of the performance of internal control and auditing bodies by establishing the Federal Internal Control Council, which would reduce the phenomenon of financial and administrative corruption in government institutions. The descriptive (analytical) approach was relied upon in the applied aspect; as data related to the field study were collected, relying on two types of tools, the first is the questionnaire and the second is the available data on cases of administrative corruption discovered in government institutions, where indicators of descriptive statistics and inferential statistics were used; To analyze the results of the study and with the help of the statistical program (SPSS) as well as using the program (SmartPLS) to show the compatibility between the proposed study structures, it was concluded that the role played by internal audit in any service or profit-making facility constitutes an important axis in the work of that facility because it is considered the safety valve and the controller of the extent of the commitment of that economic unit to the instructions in force in its operational work and the extent of its commitment to accounting systems and financial reports, which will be reflected in the efficiency and effectiveness of that economic unit in standing against attempts to exploit its work in administrative and financial corruption operations, which is considered one of the dangerous factors that destroy the work of that facility internally and externally. The study recommends encouraging the provision of appropriate and fair wages that take into account the level of economic growth (the rush of salaries is a pretext for bribery, embezzlement and other economic crimes), and training must be sufficient to raise awareness of the risks of corruption associated with job performance, and training programs may refer to codes or behavioral standards in specific areas.

The phenomenon of corruption in Ukrainian society: A philosophical analysis of ethical challenges and ways to overcome them

The phenomenon of corruption in Ukrainian society: A philosophical analysis of ethical challenges and ways to overcome them

Poster Solution Suggestopedia Method Test for Manager for Company Candidates in Law and Finance Aspects about Corruption Phenomenon

Poster Solution Suggestopedia Method Test for Manager for Company Candidates in Law and Finance Aspects about Corruption Phenomenon

The role of anti-corruption legislation in sustainable development

This article identifies the role of anti-corruption legislation in sustainable development. The descriptive approach is used to achieve the research objectives, as it is the appropriate scientific method suitable for the nature of the study subject in terms of presenting information related to combating administrative corruption. The results indicate that efforts to combat administrative corruption to achieve sustainable development in countries can only be achieved through strict legislation specialized in combating administrative corruption with the activation of accountability mechanisms in all state departments, bodies, and ministries. The results also demonstrate the alignment of the national and international efforts to reduce the phenomenon of corruption through international agreements and treaties. Towards the end, key conclusions and recommendations are also appropriately incorporated.

Коррупция как явление и понятие: политологический анализ

The article, based on international documents and Russian regulatory legal acts on corruption, explains and substantiates the political nature and nature of corruption. To this end, three dimensions of corruption are revealed: criminological, sociological and political science. At the same time, it is emphasized that the political science dimension is integrative: it contains both criminogenic and social dimensions. Corruption can and should be studied in economic, moral, legal, and other contexts. However, it is crucial to start from the premise that any manifestations of corruption always unfold within the coordinates of the political realm. Corruption is a political phenomenon. The article defines and characterizes the political features of corruption, offering an original perspective on corruption as a phenomenon and concept. Overall, the article attempts to elucidate the relationship between the phenomenon and concept of corruption, and how corruption impacts the institution of state power and governance.

Prinsip-Prinsip Teori John Locke dan John Stuart Mill Terhadap Penyelesaian Kasus Korupsi di Indonesia

Since birth, humans have human rights that cannot be challenged by anyone. Even when a state is formed with such a system of power, it cannot take away human rights. The rights to life, liberty and property are rights that have been inherent in humans since birth. When humans form a country and use their freedom to elect a few people to be their leaders, these leaders automatically hold the people's mandate to create justice and social prosperity. However, citizens are also free to dismiss a government that acts arbitrarily, for example because it has committed corruption. Corruption is the same as taking away human rights, where funds used for the welfare of the people are taken by the authorities for their personal or group welfare. In this paper the author tries to help minimize social injustice, through the principles of authority and freedom put forward by John Locke and John Stuart Mill. The author will describe several cases of corruption committed by government officials and then help readers on how to take a stance on this corruption phenomenon based on the thoughts of John Locke and John Stuart Mill.

Pemberantasan Kejahatan Perbankan Antar Negara Yang Belum Melakukan Perjanjian Ekstradisi (Studi Kasus Maria Pauline Lumowa)

Introduction: There are many phenomena of corruption where the perpetrators flee abroad, making it difficult to eradicate corruption. Based on data from Indonesia Corruption Watch (ICW) there are more than 30 fugitives for corruption who have fled abroad and resulted in state losses of around IDR 53 trillion. Indonesia as a country prone to corruption requires international cooperation in dealing with cross-border crimes such as economic crimes in the banking sector.Purposes of the Research: This paper aims to analyze and find out the extradition mechanism in banking crimes for countries that have not entered into an extradition treaty. As well as to analyze and find out legal remedies to return criminal assets to the state according to law return of criminal assets to the state according to international law.Methods of the Research: The research method in this writing is a qualitative analysis method, the type of research is normative research, the research approach used is the statutory approach, the case approach, and the concept approach. The procedure for collecting legal materials uses primary legal materials, secondary legal materials and tertiary legal materials.Results of the Research: The results of the study show that the mechanism or procedure for extradition requests between countries that have not entered into an extradition agreement is the same as the mechanism or procedure for extradition requests with extradition agreements, while legal remedies for returning assets resulting from criminal acts to countries according to international law there are two ways of resolution, namely, first through mutual legal assistance and secondly based on good relations between the two countries this has been regulated in Article 51 and Article 58 of UNCAC 2003

The Impact of GCG, Internal Audit Eliminates Corruption and Improves Performance Company 2024

State performance and company performance will be better if corruption can be eliminated by implementing GCG and Internal Audit. The phenomenon of corruption has become entrenched, many public officials have been arrested and imprisoned for corruption cases by the Corruption Eradication Commission (KPK) and other law enforcement officials (Attorney General and Police). Even the chairman of the Corruption Eradication Commission (Firly Bahuri) was deactivated and questioned by the police over the alleged extortion case of the former Minister of Agriculture (Yasin Syahrul Limpo). In this context, we are interested in discussing the impact of GCG and Internal Audit on reducing corruption and improving performance.

Corruption of ministers in the countries and emirates of the Islamic East ( AD1220.820 / AH617-205)

This study aims to explain the phenomenon of corruption among ministers in the countries and emirates of the Islamic East in the period between the year (205 AH / 820 AD) to the year (617 AH/1220 AD). This phenomenon was one of the dangerous developments that took place in those emirates, as a group of ministers could ascended that position in those emirates, and were able to reach a high position in the society. A group of them gained an absolute power and interfered in the affairs of the government. The prominent feature of the ministry's position in the countries and emirates of the Islamic East was that it was offered for sale, so everyone who paid the most would get it. In order to restore the huge amounts they spent to get these high positions, they had illegal strategies such as raiding and bribery, and this was a reason for the spread of corruption in the highest positions of the state. The study is divided into eight axes, the first of which was devoted to mentioning the corruption of ministers in the Tahirid emirate, while the second was about the corruption of ministers in the Zaydi emirate, and the third axis dealt with the corruption of ministers in the Samanid emirate, and the fourth axis was devoted to talking about the corruption of ministers in the Ziyarid emirate, while the fifth axis dealt with the corruption of ministers in the Buyid state, whereas the sixth axis dealt with the corruption of ministers in the Ghaznavid state, and the seventh axis focused on the corruption of ministers in the Seljuk state, and the eighth and final axis was about the corruption of ministers in the Khwarizmi state.

Semangat Anti Korupsi dalam Moderasi Beragama (Studi Komparatif Agama Islam dan Kristen)

Corruption is a deviant act in social life, culture, especially in religion. The act is seen as a misuse and abuse of power or position and betrayal of trust. The phenomenon of corruption has become ingrained in a country, and Indonesia is no exception. Therefore, what is the concept of corruption according to Islam and Christianity?. With aliteratur study and comparative analysis, this research found: Islam views corruption as 1). Akhdzul amwal bil bathil, which is eating other people’s wealth unlawfuly, 2). Al-gulul, which is betrayal or misappropriation, 3). Al-Suhtu, which is the proceeds of an unlawful act, 4). Risywah, or bribery. Christianity views corruption as theft, an act of moral corruption, self-enrichment, and abuse of authority. As for addressing this, Islam gives the sancition of cutting hands to corruptors, while Christianity sanctions corruption with compensation twice as much as what stolen or corrupted.

The Role Of Accounting And Auditing Procedures In Revealing Administrative And Financial Corruption

Accounting procedures have proven their importance for all economic units, through the quality of information they provide and their commitment to instructions and laws or through providing consultations to avoid making mistakes by decision makers. The spread of the phenomenon of corruption has become a clear phenomenon in varying proportions in many economic units, and therefore its effects Corruption on economic and social life has led to obstructing the wheel of progress and construction, loss and waste in financial and technical terms, and moving away from achieving the goals and development plans drawn up for the progress of the Iraqi environment and moving it towards the framework of the public interest and activating the wheel of progress. The research aims to demonstrate the ability of accounting through its procedures and the auditing process followed and the professional ability of the accountant through his acquired experiences to limit this phenomenon and work to reduce and limit it, since the accounting profession is the basic foundation that can access real and confidential numbers and documents and ensure the extent of management’s commitment to instructions. The laws and regulations in force are within the legislation and laws to limit any deviation in work that could lead to loss of opportunities for progress in completing work, and moving away from personal interests to reach the public interest.The research also focused on the methods that can be followed to reduce the administrative and financial corruption gap. The researcher relied on a questionnaire distributed to a group of accountants and auditors, academics and professionals, and relying on SPSS statistical analysis to reach the research requirements and reach the most important conclusions and recommendations. Among the most important Conclusions: There is a relationship between the accumulated experience of those working in accounting and oversight to reduce the phenomenon of administrative corruption. The researcher also recommended the importance of relying more on those with accumulated experience at work, especially in the field of oversight within the formations of economic units.

Some Cases of Official Corruption in the Yuan dynasty Based on Chinese Sources

During the reign of the Yuan dynasty (1279–1368) in China, corruption played a significant role and had a serious impact on the stability of government and social life of the conquered. Corruption was widespread at all levels of administration, including among senior officials, high-ranking officials, and local authorities. This included both Mongol rulers and representatives of the semu, who were the core elements of the officialdom. Corruption exacerbated poverty among ordinary people, as funds allocated for public needs were often redirected to benefit corrupt officials, eroding public trust in the government and the legitimacy of authority. Such a phenomenon heightened anti-government sentiment and served as the main catalyst for social unrest and uprisings. Moreover, corruption resulted in the appointment and promotion of officials not based on their qualifications but rather on personal connections and bribes. This diminished the efficiency of governance, as it did not always ensure that the most qualified individuals occupied key positions. This article offers insight into the phenomenon of corruption during the Yuan dynasty. The author explores the unprecedented level of corruption among officials and its impact on the living conditions of ordinary people in China. The article delves into a considerable number of instances of high-ranking officials’ malpractice taken from primary materials, providing a detailed analysis. This approach allows readers to gain an understanding of the social situation during Mongol rule in China and the role that corruption played in the overthrow of the Yuan dynasty. Social crisis was mostly caused by the employment of dishonest officials and the absence of the representative of the Chinese literati at the officialdom. It is worth mentioning that Kublai Khan (r. 1260–1294) managed to unite the vast expanses of China due to the assistance of Confucian scholars who served him as valuable allies in propagating Chinese values, traditions, as well vital elements of the civil administration.

Symbolization of Sincerity in Suluk Saridin as a means of Getting Closer to God

This research is motivated by the phenomenon of corruption and crime that is increasingly becoming in society based on the distance of servants from God. therefore, we want to contribute to solving the phenomenon by providing solutions from suluk Saridin Yaang we researched this. In this research, we used the semiotic theory of Ferdinand D Saussure to find the data in the suluk Saridin, we chose this theory because. In this theory, it suggests that there are markers and markers then the method we do is a qualitative research method with data collection techniques that use interview techniques and literature studies. As a result of this research we found a symbolization of the sincerity that exists in zakat in suluk Saridin as a means to get closer to God.

Financial Reporting, Criminal-Juridical Protection, And Corruption in Albania

Purpose: The purpose of this paper is role of financial reporting and the accounting profession in the identification of corruption what is foreseen in the Criminal Code of the Republic of Albania regarding the activity of businesses that violate financial reporting in accordance with accounting standards, how they stand against each other with the aim of a true and fair view of the activities of each entity. Methods: This paper comes as an empirical study of the regulatory framework in Albania in the field of financial reporting and criminal-juridical protection provided in under Criminal Code of the Republic of Albania, as two influential indicators in the wide discussed phenomenon of corruption in our country. The study employs a combination of qualitative and quantitative methodologies. Through empirical and statistical analysis, the actuality in Albania will be understood in the trinomial of financial reporting, criminal-juridical protection, and corruption. At the end, suggestions for the main actors will be presented for the role of financial reporting in the fight against corruption and organized crime, identifying it as a main tool. Results and Discussion: Corruption and organized crime are increasingly finding themselves in many dimensions in the world of globalization and information technology development. Through the "Action plan for fighting corruption and economic crime" (2022), IFAC has provided a framework for how to improve the role of the accounting profession in the fight against corruption, aiming for alignment with the UN SDGs. In this context, Albania has also undertaken its reforms in several areas, such as in the field of financial reporting, justice, etc., focusing on strengthening institutions, increasing public trust, and involving professionals with integrity and an elevated level of professionalism. Implications of the Research: Albania has been working for a long time now to align its legislation with that of the EU, in the framework of EU Integration. Among other areas, there have been a lot of developments toward the harmonization of the legal framework in the field of accounting and audit profession regulation. One of the crucial points in financial information publication is the process of preparation and auditing of financial statements. The legal framework altogether with the reporting standards should aim to encourage the publication of a true and fair view of financial information. It is recommended that the accounting professionals should show caution to prepare financial statements in accordance with national accounting standards, or international financial reporting standards evidencing the true and fair view of the entity's activity. Originality/Value: This paper presents the effect of financial reporting and criminal-juridical protection on the level of corruption in Albania. This goal is achieved by evidencing statistical data on economic entities operating in our country, describing an analysis of criminal-juridical protection provided for in the Criminal Code in force in the Republic of Albania, as well as based on a literature studied to understand how the financial reporting of entities is an important instrument for identifying corruption and what is foreseen in this criminal offense, as a means of preventing corruption and conducting business activity in accordance with legal acts.

Crisis of Mega-Corruption on the Eve of Indonesian General Elections: Its Implications for The Quality of Elected Governance

Corruption cases in Indonesia typically peak in the year leading up to general elections, often accompanied by the emergence of the National Mega Corruption phenomenon. The high logistics costs of general elections have historically fueled corruption. This study analyzes corruption, including mega corruption, following Indonesia’s adoption of an open election system and assesses the impact of corruption on government service quality and regulations. Research methods include Exploratory Data Analysis, Vector Error Correction Model (VECM), and Comparative Ordinary Least Square. Findings show that (1) Democracy in Indonesia is closely linked to corruption and mega corruption at both central (executive and legislative) and regional (regional head election) levels; (2) Corruption and mega corruption trends preceding general elections are expected to persist in the 2024 and 2029 elections; (3) Political corruption leads to poor government service quality and regulation; (4) The shock of pre-election corruption will affect government quality for over two decades. This research emphasizes the need for electoral process and corruption enforcement reforms in Indonesia. Unmitigated, pre-election corruption can lead to poor governance and reduced public welfare.

Corruption and the Public Sphere in Late Republican Rome

This article deals with the of whether contemporary concepts of corruption can be usefully applied to the study of Roman society in the late republican period. First , it shows that specific problems arise if we equate modern semantics of ‘private’ and ‘public’ with the dichotomy between ‘privatus’ and ‘publicus’ in the sources. These areas were interconnected and, thus, the Romans did not identify overlaps between the two spheres as deviant in itself. Nevertheless, the article next argues that the Romans did identify illegitimate interferences between the spheres; the identifier was the question of whose interest actors represented. The article concludes by showing that the evaluation of corruption phenomena was subject to the dominant paradigm of social stratification. It explains why these individual evaluations sometimes appear as contradictory to the modern observer, even though they follow the internal logic of Roman society.

Corruption as a factor in the delegitimization of justice

The article examines the phenomenon of judicial corruption as a factor that negatively affects the legitimacy of the judiciary, which is based on the public's trust in the court and judicial protection.
 It was established that the fight against corruption in the judiciary is a global trend, as evidenced by numerous international documents. They, in particular, emphasize the priority of eradicating judicial corruption, as it undermines the rule of law, which is the cornerstone of pluralistic democracy, calls into question equality before the law and the right to a fair trial, and undermines the legitimacy of all state authorities. Judicial corruption stands in the way of the stable functioning of the rule of law.
 It was noted that corruption discredits any power institution, and as for the judiciary, it destroys its basic value - a person's faith in the justice of the court, the justice of the court process and the court decision. It not only undermines trust in the judiciary, negatively affecting its authority. Judicial corruption causes social stratification, causing sharp negative reactions in society in relation to the professional community of judges.
 Based on the analysis of scientific sources, it was concluded that there are no unified approaches to the definition of judicial corruption or a standardized understanding of its manifestations. At the same time, according to the authors, the priority for research should be issues of praxeological direction: the causes of judicial corruption, its typical manifestations, consequences, measures of counteraction and struggle.
 In conclusion, it is stated that judicial corruption, characterized by the specificity and nature of a special danger for the stable functioning of the state, has many manifestations (bribery, extortion, nepotism, etc.) and reasons (structural, economic, political, social, personal). Therefore, all researchers are united in the issue of the need for a consistent and comprehensive policy of countering and fighting judicial corruption. All three key subjects must be involved in its implementation: the state, society and the judicial system, whose actions depend on the legitimacy of the judiciary in the state.

The Corruption Phenomenon: A Short Introduction to the World

The aim of this article is to present the semantics of the corruption phenomenon in order to establish corruption as a multidimensional phenomenon which is directly linked with various fields of knowledge. In this article, the definition of corruption is presented, the meaning of a form of corruption is analyzed along with its physical and its immaterial forms, as well as the impact of its repercussions. The article concludes with the presentation of the code of the forms of corruption, as well as the crucial matter of understanding scientific application of the calculation indexes of the repercussions of the forms of the corruption phenomenon. The aim of this article is binary. On the one hand, a first exposure to the subject so as the scholar can understand the corruption phenomenon as a whole, through a scientific approach. On the other hand, to aid a member of the administration to better understand the scientific methodology in order to shape their own system of ideas and suggestions towards the crucial issue of dealing with different kinds of corruption in the specific framework in which the person operates.

Community Perceptions of Countries in The World Towards Corruption and Its Handling in Indonesia in The Last Five Years (2017-2022)

The Corruption phenomena in the World is important to analyze because corruption has decreased on quality of public services and economic productivity. This research aims to determine and analyze the level of corruption in the form of bribery and gratification in Indonesia from a world perspective involving 169 countries (76,350 respondents) during five years from 2017 until 2022. Analysis in this study using statistical tabulation methods has shown that the results of Corruption Perceptions explain that 87.8% of corruption (both high and medium level corruption) and 12.62% low level and no corruption) with domination actors of corruption are businessmen 94,76%, second of sequel is central governments at 94,51% respondents and the third of sequel is local government at 93,74% The risk of corruption in the form of law action that has a deterrent effect on corruption in Indonesia is still very weak, this is stated by 24.07% of respondents. Therefore, to reduce corruption, it is necessary to eliminate the culture of tribute to government officials, then in terms of the government must increase the integrity of public services, accompanied by firmness and independence of law enforcement officials.

Bibliometric Framing of Research Trends Regarding Public Sector Auditing to Fight Corruption and Prevent Fraud

Combating corruption is an important objective of the United Nations Sustainable Development Group, with the aim of helping public institutions to act in the interest of citizens. To ensure this objective is met, the spending of public money is controlled by the supreme audit institutions of each country. The objective of this paper is to identify trends in and approaches to the field of auditing in the public sector to combat corruption and prevent fraud. To achieve the proposed objective, a bibliometric analysis of papers published in the journals indexed in Web of Science Clarivate Analytics for the period 2003–2022 was carried out; selection criteria was based on instances of the keywords “public audit fraud”, “supreme institution”, and “fraud” appearing in a sample of 528 articles. The results showed that there was a research interest in this field, with the trend being more pronounced since 2017. The main topics addressed were those related to the performance audit and the fight against corruption, and the most relevant studies were conducted on samples from Nordic European countries. Thus, it is confirmed that the external audit in public sector is an important factor in combating the phenomenon of corruption in the public sector, both by detecting fraud and by offering recommendations aimed at making the activity of this sector more efficient.