Analisis Yuridis Terhadap Tindak Penggelapan Dana Nasabah oleh Karyawan Koperasi Simpan Pinjam Amaan Indonesia Sejahtera
Keywords:
Embezzlement of funds, savings and loan cooperatives, legal analysis.Abstract
This study aims to analyze the perceptions of Civics Education (PPKn) students This study aims to legally analyze the embezzlement of customer funds committed by employees of the Amaan Indonesia Sejahtera Savings and Loans Cooperative, highlighting the modus operandi, fulfillment of criminal elements, and legal accountability, both criminal and civil. The approach used is a normative-doctrinal approach, with data collection techniques through literature studies from five journals and five books published after 2020. The results of the study indicate that the embezzlement of funds that occurred fulfills all elements of Article 374 of the Criminal Code concerning embezzlement in office. The methods used by the perpetrators include falsification of transaction data, diversion of funds, and double recording that exploits weaknesses in the cooperative's internal supervisory system. Employees as perpetrators are criminally responsible, while the cooperative also bears civil liability for customer losses. These findings emphasize the importance of strengthening internal supervision, implementing technology-based cooperative governance, and reviewing cooperative supervisory regulations. This study recommends synergy between supervisory institutions and the development of a digital audit system to prevent similar crimes in the future, and encourages further empirical research to broaden understanding of the phenomenon of financial crime in the cooperative sector.
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References
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