Documente Academic
Documente Profesional
Documente Cultură
Page 109-116
1
Ermansjah Djaja, Tipologi Tindak Pidana Korupsi di Indonesia,
CV. Mandar Maju, Bandung, 2010, p. 13.
2
Evi Hartanti, Tindak Pidana Korupsi, Sinar Grafika, Jakarta,
2005, p. 2.
discussion so as not to deviate from or out of or bad. As long as there is a good will from the
the substance to be discussed. leaders to fix the financial management of an
institution, even though the legislation is still
D. RESEARCH METHODOLOGY incomplete and inadequate, the improvement
1. Type of Research will be achieved, because good will is the
Normative method is applied in this basic capital that is based on the principles that
research with the aim to examine the legal are universally accepted by people in social
certainty based on the study of literature and life. Similarly, the principles of state financial
existing positive law. The approach used in this management are not entirely stipulated in the
research is doctrinal legal research. legislation, but some are created and practiced
2. Legal Materials Used in public financial management and accepted as
The legal materials used in the preparation well as used as benchmarks / criteria in public /
of this paper are tertiary legal materials, such state financial management.
as library books, newspapers, and data from
b. The Enforcement of the Control Function
internet.
for Budget Planning and the Execution
3. Data Collection and Analysis Corruption is now occurring not only in the
The preparation of this paper is done by budget execution, but also in the work planning
means of literature review through library and budgeting. Therefore, it is necessary to re-
research to obtain data from books and enforce the control function by reviewing the
literature relating to the discussion of this rules of control, principles of planning and
paper. Data processing technique is conducted rules of implementation.
by recording and analyzing the data obtained
using qualitative descriptive method to be b.1. Rules of Control
constructed into a conclusion The controls of the planning /
implementation of development are basically
E. DISCUSSION a series of activities to follow the progress of
1. Strategy to Prevent Corruption in the implementation of the development and
Indonesia3
to be followed up with activities so as to be in
a. The Willingness of the Leaders to accordance with the established plan. In this
Implement the Principles of State
sense, the controls include the directing and
Financial Management
coordinating the activities in the implementation
Completeness or incompleteness of
of the projects so that the waste and fraud can
legislation is not a reason to determine whether
be prevented. Thus the control activities must
the financial management of the country is good
be objective and can reveal the facts about the
plan and the execution of a job.
3
Surachmin dan Suhandi Cahaya, Strategi dan
Teknik Korupsi, Sinar Grafika, Jakarta, 2011, p.
110-135.
is still limited to the adherence to rules. It has small office, which applies painstaking efforts
not become an ingrained habit. Therefore, after to control themselves from acts of corruption
attending an anti-corruption congress in South and misconduct and obeyed by all levels of
Korea, in 2003, he made a new breakthrough, employees, as a model of island of integrity.
called integrity fact. Working together with When the model is successful, it will surely be
Transparency International (TI), the pact aims followed by other offices to a larger area. It is
to build the inherent dignity and honesty of the expected to be the forerunner of national anti-
apparatus in running the government. The pact corruption movement which is significant to
was signed by all echelon II and III together the success of the efforts to eradicate corruption
with the regent, vice regent and district in Indonesia.
secretary, with a promise not to accept and give
something illegal, as well as to meet the call of 2. The Implementation of Cashless Zone
Culture as a Strategy to Prevent
conscience not to commit corruption, collusion
Corruption in Indonesia.
and nepotism.
Tindakan pemberantasan korupsi oleh
negara seharusnya seimbang antara upaya
c.2 Leadership Role-Model
preventif untuk mencegah korupsi dan
Sahid, SH provides an alternative example in
penindakan hukum pelaku korupsi. Namun
eradicating corruption, namely the Leadership
demikian, harapan tinggi masyarakat Indonesia
role-model formulated as follows.
kepada Pemerintah untuk memberantas semua
Good leadership is quite expected since tindakan korupsi, belum terwujud. Aparat
our society still has a very strong paternalistic hukum negara belum mampu mencegah
pattern. Leadership role-modeling, both at tindakan korupsi secara efektif.
work and in everyday life, will give a good
Measures to eradicate corruption by the
image for him alone and his surroundings that
state should be balanced between preventive
will be followed by the staff and surrounding
measures to prevent corruption and legal
communities. Based on the experience
action against the perpetrators of corruption.
in corruption cases, the members of the
However, the high expectations of the people
community are often involved. With regard to
of Indonesia to the Government to combat all
the good behavior, it is necessary to determine a
acts of corruption have not been realized. State
code of conduct to all employees in detail, what
law enforcers have not been able to prevent
actions that should and should not be done,
corruption effectively.
accompanied by the imposition of sanctions
against the violators. In the Presidential Decree No.17 / 2011, the
Government planned 105 actions to eradicate
In addition, it will be better if the
corruption starting from the transparency of
government establishes a pilot project in the
public services, the establishment of whistle-
form of an institutional model, a relatively
blower system, to the anti-corruption education
in all ministries / state agencies. With the Bank. This is confirmed in Article 19 of Law
strategic plans, various types of corruption No.23 / 1999 in conjunction with the Law
should have been lost, but in fact, corruption No.6 / 2009 on Bank Indonesia (BI), that BI
still continues. (Anandita Budi Suryana, an is authorized to enact and issue the money
employee of Directorate General of Taxation). including its type, price, characteristics,
Corruption eradication will always fail if materials used, and the date of entry into force
an early warning system for the prevention as means of legitimate payment.
of corruption is not established. The problem According to Chandra Hamzah, the
of corruption is not only in the bureaucratic payment system should be protected by law. In
system, but due to less strict control systems general, the rules of cash payment limitation
of payment transaction. So far the perpetrators must be discussed with the legislature to
of corruption can freely spend money, as the produce legislation such as the Law No.3
proceeds of corruption, to buy various assets / 2011 on Transfer of Funds. The problem,
and securities because it is not systematically INTRAC (hereinafter referred to as PPATK)
monitored by the Government. also indicates 2,000 suspicious transactions
Then what are the best ways to prevent involving the members of legislature. (Tempo,
corruption in Indonesia? The government edition February 21, 2012). If this is true, the
needs to make an affirmation of the limit of discussion of law on non-cash payment will
cash and non-cash payment. Non-cash payment require lengthy discussion with the legislature.
system is like Cashless Zone, in which the Will the cash restriction deprive the
payment transactions do not involve large economy? In general, there are five levels
amounts of money in cash but through banking of payment transactions: transactions from
institutions. In the United States, large amount government to government, from government
of cash payment is taboo because those who to business, business to business, business to
make jumbo payment can be considered as part person or person to person. BI does not need
of the mafia. In Indonesia, there has been no to set the five types of the above transactions.
culture of shame for someone who makes large BI just needs to manage the transaction from
transactions in cash, but even he is considered business to business, business to person or
great when he makes payment transaction in person to person through non-cash payment
cash. mechanism.
Then, how? In the explanation of point 5 The function of Cashless Zone setting is not
of the Law No.17 / 2003 on State Finance, it only useful for the prevention of corruption,
is explained that the President, as the public but also the recording of transactions in the
finance management authority, delegates the banking system which will allow the State to
authority to regulate and maintain the smooth collect taxes from the trader. During this time,
operation of payment systems to the Central the State gets difficulty to trace those who