scholarly journals THE IMPORTANCE OF COMPANY OWNERSHIP AND BUSINESS TRANSACTION DATA INTEGRATION IN SUPPORTING THE EFFORTS TO PREVENT AND ERADICATE CORRUPTION IN INDONESIA

2017 ◽  
Vol 1 (1) ◽  
pp. 71
Author(s):  
Budi Saiful Haris
Keyword(s):  
Data Integration ◽  
Burden Of Proof ◽  
Public Prosecutor ◽  
Government Agencies ◽  
Sources Of Information ◽  
Transaction Data ◽  
The Public ◽  
Business Transaction ◽  
Financial Transaction ◽  
Business Transactions

Corruption is commonly committed by leaving no official trace. In disclosing big corruption cases, investigators are often challenged by defendant who always seeks to make an alibi on the charges of the investigators such as by creating fake or underlying business. The application of the principle of shifting burden of proof by the defendant could actually be detrimental to the prosecution process if the public prosecutor fail to prove to the contrary on the argument or evidence submitted by the defendant who is trying to deny the charge of public prosecutor. Such condition may occur due to the possibility that the defendant could convey some evidence of business transactions and sources of information that might not be successfully acquired by the public prosecutor, law enforcers and other relevant government agencies prior to the prosecution process. In this case, there is a big possibility that the perpetrators have manipulated financial transaction information assisted by the gatekeepers. The following entries parse the root of the problem for the matter and provide recommendations for the integration of business transparency approach to prevent and eradicate corruption by making breakthroughs that could prevent from the usage of fake financial transaction information as the evidence that could obscure the crime of corruption.

scholarly journals Burden of Proof Reversal in Criminal Acts of Money Laundering

2019 ◽  
pp. 98-104
Author(s):  
Muhammad Khusnul Fauzi Zainal ◽  
Syukri Akub ◽  
Andi Muhammad Sofyan
Keyword(s):  
Law Enforcement ◽  
Money Laundering ◽  
Burden Of Proof ◽  
Public Prosecutor ◽  
Legal Research ◽  
Law Enforcement Agencies ◽  
The Public ◽  
Community Law ◽  
Legal Structure ◽  
Criminal Offenses

This study aims to analyze the burden of proof reversal system in handling cases of money laundering. This type of research is normative juridical legal research. The results of this study indicate that in the reversal system of the burden of proof of criminal acts of money laundering, each party has a burden of proof, the public prosecutor is burdened to prove that these assets are the property of the defendant and has a relationship with the original criminal act charged, while the defendant burdened to prove the origin of the assets claimed and if the defendant is unable to prove the origin of the assets, the assets can be strongly suspected to originate from criminal offenses. There are still obstacles in law enforcement both from the substance of the law (norms), legal structure (law enforcement agencies) and the culture of law (the culture of community law).

scholarly journals Legal Rules Concerning Shoot to Death for Criminal Acts of Terrorism in the Perspective of the Principle of the Prejudiction of Innovality

2021 ◽  
Vol 4 (1) ◽  
pp. 33-40
Author(s):  
Moh. Lubsi Tuqo Romadhan ◽  
Nur Khotimah ◽  
Shinta Widhaningroem ◽  
Tekun Ibadata
Keyword(s):  
Human Rights ◽  
Burden Of Proof ◽  
Criminal Code ◽  
Public Prosecutor ◽  
Presumption Of Innocence ◽  
Police Chief ◽  
Legal Rules ◽  
The Public ◽  
Principles And Standards ◽  
National Police

The state in carrying out the life of the nation and state faces threats that come from within the country and abroad. This study aims to find out the legal rules regarding shooting to death for perpetrators of criminal acts of terrorism in the perspective of the principle of the presumption of innocence, where this case has always been a hot issue in Indonesia, especially when we associate shooting to death or being shot on the spot for perpetrators of criminal acts of terrorism with the principle of presumption of innocence. This research is normative in nature with reference to existing books, journals, and laws and regulations. There are several legal rules that form the basis for doing so/shooting death against terrorism crimes are: Article 48 of the Criminal Code, In Article 49 paragraph (1) of the Criminal Code, In Article 51 of the Criminal Code paragraph (1), National Police Chief Regulation Number 8 of 2009 concerning Implementation of Human Rights Principles and Standards. The principle of presumption of innocence also places him in the Burden of Proof or the burden of proof and it is the duty of the public prosecutor to prove the defendant's guilt, unless the proof of Insanity is imposed on the defendant or the law provides strict provisions for reverse proof. The application of the principle of presumption of innocence must also always uphold human rights that must be respected by everyone.

Integrating Semi-Open Data in a Criminal Judicial Setting

2017 ◽  
pp. 137-156 ◽  
Author(s):  
Mortaza S. Bargh ◽  
Sunil Choenni ◽  
Ronald F. Meijer
Keyword(s):  
Data Integration ◽  
Open Data ◽  
Management Systems ◽  
Public Prosecutor ◽  
Data Sets ◽  
New Paradigm ◽  
Criminal Cases ◽  
Raw Data ◽  
The Public ◽  
Data Requirements

Judiciary systems comprise various partner organizations (e.g., police, public prosecutor, courts, and rehabilitation centres) that collaboratively resolve criminal cases. These partner organizations have their own data administration and management systems, which are setup/operated separately and integrated barely. This chapter explains the approach of the authors' organization for integrating the data sets of the Dutch judiciary systems, and for opening the data integration outcomes to the public and/or to specific groups. These outcomes (e.g., data sets and reports) are meant to provide useful insights into (the performances of) the partner organizations individually and collectively. Such data opening efforts do not comply with all Open Data requirements, mainly due to the quality, (privacy) sensitivity and interoperability issues of the raw data. Nevertheless, since these initiatives aim at delivering some benefits of Open Data, the chapter introduces the new paradigm of Semi-Open Data for acknowledging such data opening initiatives.

scholarly journals REVERSAL BURDEN OF EVIDANCE ON A CRIMINAL CORRUPTION IN INDONESIA

2018 ◽  
Vol 2 (2) ◽  
pp. 72
Author(s):  
Hasnawati Hasnawati
Keyword(s):  
Law Enforcement ◽  
Research Result ◽  
Burden Of Proof ◽  
Public Prosecutor ◽  
The Public ◽  
Free Theory ◽  
Materials Research ◽  
The Law ◽  
The Right

The research aim are to know the implementation of strict evidence in corruption committed in Indonesia and the constraint or obstacle faced by the corruption agency. The method of this research was normative juridical, because the research about reversal burden of proof of corruption in crime in Indonesia, which data obtained from primary, secondary, and tertiary legal materials. Research result reveal that implementation of proof in corruption cases is often felt to be ineffective and very burdensome to the Investigator apparatus therefor  two theories of proof, namely the free theory embraced by the dependent and negative theory according to the law adopted  by the public prosecutor or ordinary commonly called the theory reversal burden of  limited proof and in balance , the dependent has the right to proved that he has not commited a criminal act of corruption and that the prosecutor still has the duty to verify the indictment. The obstacles faced by law enforcement in implementing the burdening system of proof on the handling of corruption crime, namely the Contraints for the public Prosecutor and the obstacle for the judge divided into 2(two) types, namely : Juridical and Non Juridical Contrains

scholarly journals Analisis Penerapan Pembuktian Terbalik dalam Kasus Tindak Pidana Korupsi

Al-Mizan ◽  
2020 ◽  
Vol 16 (2) ◽  
pp. 225-248
Author(s):  
Arhjayati Rahim ◽  
Madinah Mokobombang
Keyword(s):  
Burden Of Proof ◽  
Criminal Case ◽  
Proof System ◽  
Public Prosecutor ◽  
Criminal Cases ◽  
The Public ◽  
The Right ◽  
Research Show

Evidence in criminal cases is generally borne by the public prosecutor. This is different from the criminal case of corruption, in addition to being proven by the public prosecutor, the defendant also has the right to prove that he did not commit a criminal act of corruption. This study aims to determine the arrangement of the shifting burden of proof system in cases of corruption and the application of the shifting burden of proof system in cases of corruption in Decision Number: 22/Pid.Sus-TPK/2018/PN.Gto. This type of research is a literature analyzed with a normative juridical approach. The results of the research show that the Decision Number: 22/Pid.Sus-TPK/2018/PN.Gto, seen from the evidence that in terms of the application of reverse evidence, the defendant exercised his right to carry out shifting burden of proof. However, the defendant did not prove that the property he had obtained was not the result of a criminal act of corruption, even though it was his obligation to prove this, so that the right to shifting burden of proof evidence was not fully utilized by the defendant.

Integrating Semi-Open Data in a Criminal Judicial Setting

2020 ◽  
pp. 872-891
Author(s):  
Mortaza S. Bargh ◽  
Sunil Choenni ◽  
Ronald F. Meijer
Keyword(s):  
Data Integration ◽  
Open Data ◽  
Management Systems ◽  
Public Prosecutor ◽  
Data Sets ◽  
New Paradigm ◽  
Criminal Cases ◽  
Raw Data ◽  
The Public ◽  
Data Requirements

Judiciary systems comprise various partner organizations (e.g., police, public prosecutor, courts, and rehabilitation centres) that collaboratively resolve criminal cases. These partner organizations have their own data administration and management systems, which are setup/operated separately and integrated barely. This chapter explains the approach of the authors' organization for integrating the data sets of the Dutch judiciary systems, and for opening the data integration outcomes to the public and/or to specific groups. These outcomes (e.g., data sets and reports) are meant to provide useful insights into (the performances of) the partner organizations individually and collectively. Such data opening efforts do not comply with all Open Data requirements, mainly due to the quality, (privacy) sensitivity and interoperability issues of the raw data. Nevertheless, since these initiatives aim at delivering some benefits of Open Data, the chapter introduces the new paradigm of Semi-Open Data for acknowledging such data opening initiatives.

Incidence of Completed and Attempted Suicide in Trabzon, Turkey

Crisis ◽  
2002 ◽  
Vol 23 (1) ◽  
pp. 3-10 ◽  
Author(s):  
Mustafa Bilici ◽  
Mehmet Bekaroğlu ◽  
Çiçek Hocaoğlu ◽  
Serhat Gürpınar ◽  
Cengiz Soylu ◽  
...  
Keyword(s):  
Suicide Risk ◽  
Attempted Suicide ◽  
Medical Center ◽  
Study Data ◽  
Public Prosecutor ◽  
Suicide Method ◽  
Hospital Data ◽  
State Institute ◽  
The Public ◽  
Completed Suicide

Summary: Objective: Studies of completed and attempted suicide in Turkey are based on data of State Institute of Statistics (SIS) and emergency clinics of the large hospitals. This study seeks (1) to find, independent of the SIS and hospital data, the annual incidences of completed and attempted suicide in Trabzon, Turkey; (2) to examine the associated factors between the incidence of completed and attempted suicide. Method: The data are derived by using a method specially designed for this study. Data sources include emergency clinics in all hospitals, village clinics, the Forensic Medical Center of Trabzon, the Governorship of Trabzon, “mukhtars” (local village representatives) of neighborhoods, the Office of the Public Prosecutor of Trabzon, the Police Headquarters and Gendarmerie, and the local press organs. Results: The incidences of completed and attempted suicide per 100,000 inhabitants turned out to be 2.60 and 31.5, respectively, whereas the SIS reported the incidence of completed suicide to be 1.11 per 100,000 inhabitants in Trabzon in 1995. Conclusion: Our results demonstrate that SIS data are inadequate for suicide research in Turkey. Our findings show that the risk of completed and attempted suicide is high in young, unmarried, and unemployed persons, and that these groups must be carefully evaluated for suicide risk. The study highlights the need for culture-specific research on suicidal behavior in Turkey.

THE INTERPRETATION OF ISLAM WITHIN THE FRAMEWORK OF THE INDIGENOUS MALAYA

2021 ◽  
Vol 4 (2) ◽  
pp. 1-9
Author(s):  
Datuk Assoc. Prof. Dr. Wan Ahmad Fauzi Wan Husain
Keyword(s):  
Qualitative Study ◽  
Legal History ◽  
Legal Framework ◽  
Public Prosecutor ◽  
The Public ◽  
Accurate Interpretation ◽  
Federal Constitution ◽  
Indigenous Sovereignty

This article attempts to explore the Islamic interpretation within the legal framework of the Malayan indigenous sovereignty. The position of Islam within the country’s legal framework became important when the Court’s decision in Che Omar Che Soh vs the Public Prosecutor, made the sovereignty of the Malay Rulers as a parameter in interpreting Islam within the context of Article 3 of the Federal Constitution. This is a qualitative study applying the legal history design. The findings showed the indigenous sovereignty was sourced from the Islamic teachings which had not been dissolved despite the introduction of the doctrine of advice by the British. Besides, the agreement made between the Malay Rulers and the British retained the indigenous sovereignty despite of various policies introduced by the British throughout their interference in Malaya which was subjected to the old Malayan Constitution. In conclusion, the accurate interpretation of Islam should be based on the al-Qur'an and al-Sunnah because it is in line with the principle of the indigenous sovereignty inherited from the Malay Sultanate of Malacca.

Additional Evidence on Audit Report Lag

2001 ◽  
Vol 20 (1) ◽  
pp. 137-146 ◽  
Author(s):  
W. Robert Knechel ◽  
Jeff L. Payne
Keyword(s):  
Earnings Quality ◽  
Financial Statements ◽  
Financial Statement ◽  
Fiscal Year ◽  
Sources Of Information ◽  
Audit Report ◽  
The Public ◽  
Time Period ◽  
Audit Team ◽  
Available Information

The process for providing accounting information to the public has not changed much in the last century even though the extent of disclosure has increased signifi-cantly. Sundem et al. (1996) suggest that the primary benefit of audited financial statements may not be decision usefulness but the discipline imposed by timely confirmation of previously available information. In general, the value of information from the audited financial statement will decline as the audit report lag (the time period between a company's fiscal year end and the date of the audit report) increases since competitively oriented users may obtain substitute sources of information. Furthermore, the literature on earnings quality and earnings management suggests that unexpected reporting delays may be associated with lower quality information. The purpose of this paper is to extend our understanding about the determinants of audit report lag using a proprietary database containing 226 audit engagements from an international public accounting firm. We examine three previously uninvestigated audit firm factors that potentially influence audit report lag and are controllable by the auditor: (1) incremental audit effort (e.g., hours), (2) the resource allocation of audit team effort measured by rank (partner, manager, or staff), and (3) the provision of nonaudit services (MAS and tax). The results indicate that incremental audit effort, the presence of contentious tax issues, and the use of less experienced audit staff are positively correlated with audit report lag. Further, audit report lag is decreased by the potential synergistic relationship between MAS and audit services.

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