Reconstruction of Financial Crime Investigation Methods in Law Enforcement in The Era of the Industrial Revolution 4.0 Criminal Law, Financial Crime Law
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Published
Apr 30, 2022
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Abstract
The purpose of this study was to determine the construction of the concept and method of financial crime investigation in the Netherlands in the law enforcement system in Indonesia to deal with financial crime in the era of the industrial revolution 4.0. The method used is normative research because it only uses secondary data in the form of primary, secondary and tertiary legal materials with conclusions drawn using deductive reasoning methods. The urgency of this research is because the development of crime that is not symmetrical with its legal efforts in the era of the industrial revolution 4.0, has an impact on efforts to enforce the rule of law which will affect reciprocally with the democratic process in Indonesia. The novelty of the research is an investigative method that combines civil and criminal concepts and economic accounting concepts with criminal law concepts. The results of the study are the strategy for law enforcement of financial crimes and financial technology in the era of the industrial revolution 4.0, by building a legal system, namely on the substance of the law, regulatory changes are built that are oriented towards proving the profits from crime through the concept of follow the money. In the aspect of legal structure, build a synergistic and harmonious coordination system between law enforcers and between institutional and private departments with an online networking system. In the aspect of legal culture, building a database system through a data bank, building a business economic infrastructure with a digital transaction system.
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How to Cite
Sukardi, S. (2022). Reconstruction of Financial Crime Investigation Methods in Law Enforcement in The Era of the Industrial Revolution 4.0. Unnes Law Journal, 8(1), 133-158. https://doi.org/10.15294/ulj.v8i1.53059
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Research Article
References
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Verland, Hendricus. “Finance Criminal Investigation”, Training Materials for the Collaboration between the Police Academy of Netherland and the Indonesian National Police (19 March – 5 April 2012),” 2012.
Wahyudi, Sugeng. 2019. “Penal Policy on Assets Recovery on Corruption Cases in Indonesia”. JILS (Journal of Indonesian Legal Studies) 4 (1), 45-72. https://doi.org/10.15294/jils.v4i01.28224.
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Wuysang, Recky Vincent Oktaviano, Grace Nangoi, and Winston Pontoh. “Analisis Penerapan Akuntansi Forensik dan Audit Investigatif Terhadap Pencegahan dan Pengungkapan Fraud Ddalam Pengelolaan Keuangan Daerah Pada Perwakilan BPKP Provinsi Sulawesi Utara.” Jurnal Ilmu Ekonomi 3, No. 2 (2012): 31–53. https://doi.org/10.35800/jjs.v7i2.13551
Yunus, Nur Rohim. Teori Dasar Penelitian Hukum Tata Negara. (Jakarta: Poskolegnas, 2017).
Andri, Fira Saputri Yanuar, Amarru Muftie Holish, and Aditya Wicaksono. 2019. “Efforts to Recover State Financial Losses Through Criminal Cases Case Study Against Corruption”. Law Research Review Quarterly 5 (1), 19-24. https://doi.org/10.15294/snh.v5i01.29701.
Arba’atun. “Isu-Isu Kritis Menuju Masyarakat Madani Indonesia.” Jurnal Manajemen Pendidikan dan Keislaman 6, No. 2 (2017): 128–142. https://doi.org/10.18326/mlt.v6i1.5417
Arifiyadi, Teguh. “Cybercrime Dan Upaya Antisipasinya Secara Yuridis.” Accessed September 17, 2019. http://www.depkominfo.go.id/portal/?act=detail& mod=artikel itjen&view= 1&id= BRT061002181001.
Arvante, Jeremy Zefanya Yaka. 2022. “Dampak Permasalahan Pinjaman Online Dan Perlindungan Hukum Bagi Konsumen Pinjaman Online”. Ikatan Penulis Mahasiswa Hukum Indonesia Law Journal 2 (1), 73-87. https://doi.org/10.15294/ipmhi.v2i1.53736.
Asrun, Andi Muhammad. “Hak Asasi Manusia dalam Kerangka Cita Negara Hukum.” Jurnal Cita Hukum 4, No. 1 (2016): 133–154. https://doi.org/10.15408/jch.v4i1.3200
Atmasasmita, Ramli. Pengantar Hukum Kejahatan Bisnis. (Jakarta: Prenada Media, 2003).
Bintari, Aninditya Eka. 2017. “Rights of Police Action by the Financial Audit Board of the Republic of Indonesia”. JILS (Journal of Indonesian Legal Studies) 2 (1), 3-14. https://doi.org/10.15294/jils.v2i01.16632.
Binus University. “Getting to Know the Industrial Revolution 4.0.” BINUS (2 May 2019). Accessed September 17, 2019. http://binus.ac.id/knowledge/2019/05/mengenal-lebih-jauh-revolusi-industri-4-0/.
Erowati, Eti Mul. “Supremasi Hukum Dalam Membangun Sistem Peradilan Berbasis Perlindungan Hukum dan Keadilan.” Prosiding Seminar Nasional Hukum Dan Ilmu Sosial Ke-2, 2018.
Garner, Bryan A., (ed). Black’s Law Dictionary. 7th ed. (St. Paul Minnesota: West Publishing, 1999).
Indriyani, Desi. “Penegakan Hukum Berkeadilan Sebagai Perwujudan Demokrasi Indonesia.” ’ADALAH: Buletin Hukum dan Keadilan 2, No. 6 (2018): 55–56. https://doi.org/10.15408/adalah.v2i6.8554
Judhariksawan. Pengantar Hukum Telekomunikasi. 1st ed. (Jakarta: PT. Grafindo Persada, 2005).
Kaingge, Meriam Marcelina. “Supremasi Hukum Atas Asas Kedaulatan Rakyat Berdasarkan Undang-Undang Dasar Tahun 1945.” Lex et Societatis 5, no. 3 (2017): 141–149. https://doi.org/10.35796/les.v5i3.15586
Khozim, M. Lawrence M. Friedman, 1975, The Legal System: A Social Science Perspective (1975) - Indonesian Translation. (Bandung: Nusamedia, 2011).
Meliala, Adrianus. Praktek Bisnis Curang. (Jakarta: Sinar Harapan, 1993).
Sindonews (13 February 2018). “Mengenal Leonard Kleinrock Sang Penemu Internet.” Accessed September 17, 2019. https://autotekno.sindonews.com/read/1281465/133/mengenal-leonard-kleinrock-sang-penemu-internet-1518425958.
Muntoha, Muntoha. “Demokrasi dan Negara Hukum.” Jurnal Hukum Ius Quia Iustum 16, No. 3 (2009): 379–395. https://doi.org/10.20885/iustum.vol16.iss3.art4
Rudy, Teuku May. Hubungan Internasional Kontemporer Dan Masalah-Masalah Global. (Jakarta: Refika Aditama, 2003).
Santoso, Wahyu Budi. “Charles Babbage Penemu Komputer Penentu Kemajuan Teknologi Digital.” Sindonews (7 September 2021). Accessed November 11, 2021. https://tekno.sindonews.com/read/533246/207/charles-babbage-penemu-komputer-penentu-kemajuan-teknologi-digital-1630926586.
Sayyid, Annisa. “Pemeriksaan Fraud Dalam Akuntansi Forensik Dan Audit Investigatif.” Al-Banjari: Jurnal Ilmiah Ilmu-Ilmu Keislaman 13, No. 2 (2014): 137–162. https://doi.org/10.18592/al-banjari.v13i2.395
Soejono, Karni. Auditing: Audit Khusus dan Audit Forensik dalam Praktek. (Jakarta: Lembaga Penerbitan FE UI, 2000).
Soekanto, Soerjono, and Sri Mamudji. Penelitian Hukum Normatif Suatu Tinjauan Singkat. (Jakarta: CV. Rajawali, 1985).
Sufriadi, Yanto. “Penerapan Hukum Progresif dalam Penegakan Hukum di Tengah Krisis Demokrasi.” Jurnal Hukum Ius Quia Iustum 17, No. 2 (2010): 233–248. https://doi.org/10.20885/iustum.vol17.iss2.art4
Sukardi, Sukardi. “Financial Crime Dari Perspektif Hukum Pidana.” Media Holdings Investor Daily, 2021.
Sukardi, Sukardi. “Financial Crime on Investigation in Industrial Revolution 4.0 Era.” International Journal of Criminology and Sociology 9 (2020): 605–708. https://doi.org/10.6000/1929-4409.2020.09.66
Sukardi, Sukardi. “Financial Criminal Investigation.” Harian Fajar (3 October 2012), 2012.
Sulisworo, Dwi, Wahyuningsih Tri, Dikdik, and Baegaqi Arif. “Democracy: Teaching Materials 2012.” Accessed November 11, 2021. http://eprints.uad.ac.id/9437/1/DEMOKRASI dwi.pdf.
Supriyanta, Supriyanta. “Demokratisasi dalam Penegakan Hukum.” Wacana Hukum 7, no. 1 (2008): 90–99. https://doi.org/10.33061/1.jwh.2008.7.1.404
Sutarman, Sutarman. Cybercrime, Modus Operandi dan Penanggulangannya. (Yogyakarta: LaksBang PRESSindo, 2007).
Trainer Team FCI. “Materi Pelatihan Financial Criminal Investigation Level 1 & II.” Markas Besar Kepolisian Negara Republik Indonesia: Lembaga Pendidikan POLRI, 2012.
Tuanakotta, Theodorus M. Akuntansi Forensik dan Audit Investigatif. (Jakarta: Salemba Empat, 2016).
Tuanakotta, Theodorus M. Menghitung Kerugian Keuangan Negara dalam Tindak Pidana Korupsi. (Jakarta: Salemba Empat, 2010).
Utama, Muhamad Adji Rahardian, Muhammad Reza Maulana, Fadhilah Rizky Aftriani Putri, Fauziah Ramadhani, and Setyarini Nur Octaviana. 2020. “State Financial System in Indonesia: Some Recent Developments”. The Indonesian Journal of International Clinical Legal Education 2 (2), 147-66. https://doi.org/10.15294/ijicle.v2i2.37676.
Verland, Hendricus. “Finance Criminal Investigation”, Training Materials for the Collaboration between the Police Academy of Netherland and the Indonesian National Police (19 March – 5 April 2012),” 2012.
Wahyudi, Sugeng. 2019. “Penal Policy on Assets Recovery on Corruption Cases in Indonesia”. JILS (Journal of Indonesian Legal Studies) 4 (1), 45-72. https://doi.org/10.15294/jils.v4i01.28224.
Widjaja, Amin. Forensic & Investigative Accounting: Pendekatan Kasus. (Jakarta: HARVARINDO, 2012).
Wuysang, Recky Vincent Oktaviano, Grace Nangoi, and Winston Pontoh. “Analisis Penerapan Akuntansi Forensik dan Audit Investigatif Terhadap Pencegahan dan Pengungkapan Fraud Ddalam Pengelolaan Keuangan Daerah Pada Perwakilan BPKP Provinsi Sulawesi Utara.” Jurnal Ilmu Ekonomi 3, No. 2 (2012): 31–53. https://doi.org/10.35800/jjs.v7i2.13551
Yunus, Nur Rohim. Teori Dasar Penelitian Hukum Tata Negara. (Jakarta: Poskolegnas, 2017).