Unmasking Disaster Accountability: Corruption Networks and The Psychology of Social Capital Fraud in Indonesia
DOI:
https://doi.org/10.33603/jka.v8i2.10382Kata Kunci:
Etika bencana, Penipuan psikologis, Jaringan korupsi, Akuntabilitas publikAbstrak
Studi ini mengeksplorasi dimensi etika dan psikologis penipuan dalam modal sosial bencana, dengan fokus khusus pada jaringan korupsi selama krisis lingkungan di Indonesia. Studi ini menyelidiki bagaimana manipulasi distribusi bantuan yang awalnya dimaksudkan untuk mendukung kesejahteraan kolektif, mengikis akuntabilitas dan mengubah norma moral. Mengacu pada wawasan kualitatif mendalam dari seorang akademisi senior dalam tata kelola bencana dan pejabat tinggi di Badan Nasional Penanggulangan Bencana, penelitian ini mengungkap bagaimana salah urus dana bantuan bencana tidak hanya memfasilitasi korupsi tetapi juga mengaburkan batas etika antara tugas publik dan keuntungan pribadi. Dua pola yang menonjol muncul: pertama, penyalur bantuan terlibat dalam praktik korupsi yang melemahkan jaringan kepercayaan komunal; kedua, penyalahgunaan dana menjadi hal yang normal sebagai hak pribadi, yang melembagakan perilaku tidak etis. Kasus ini menyoroti bagaimana distorsi adat istiadat dan konsensus sosial dapat digunakan untuk merasionalisasi perilaku tidak etis, yang pada akhirnya melemahkan struktur hukum dan integritas etika. Temuan ini menawarkan implikasi penting bagi pendidikan etika dalam administrasi publik dan bisnis, yang menekankan kebutuhan mendesak untuk menanamkan penalaran moral dan kerangka akuntabilitas dalam sistem tanggap bencana.
Referensi
Adamson, D., & Bromiley, R. (2013). Community empowerment: Learning from practice in community regeneration. International Journal of Public Sector Management 26 (3): 190–202.
Adu-Gyamfi, B., Ariyaningsih., Zuquan, H., Yamazawa, N., Kato, A., & Shaw, R. (2024). Reflections on science, technology and innovation on the aspirations of the Sendai framework for disaster risk reduction. International Journal of Disaster Resilience in the Built Environment 15 (2): 289–302.
Baker, J. (2023). Reformasi Reversal: Structural Drivers of Democratic Decline In Jokowi’s Middle-Income Indonesia. Bulletin of Indonesian Economic Studies 59 (3): 341–364.
Cahyanto, I., Liu-Lastres, B., & Gallagher, W. (2023). Diaspora engagement in tourism crisis recovery: the case of Indonesia. Tourism Review. https://doi.org/10.1108/tr-06-2022-0291.
Cao, B., Mao, M., Viidu, S., & Yu, P. S. (2017). Xfraud: Explainable Fraud Transaction Detection on Heterogeneous Graphs. ArXiv: 2003–2015.
Charles, S. H., Chang-Richards, A. Y., & Yiu, T. W. (2022). A systematic review of factors affecting post-disaster reconstruction projects resilience. International Journal of Disaster Resilience in the Built Environment 13 (1): 113–132.
Fathianpour, A., Babaeian Jelodar, M., Wilkinson, S., & Evans, B. (2023). Resilient evacuation infrastructure; an assessment of resilience toward natural hazards. International Journal of Disaster Resilience in the Built Environment 14 (4): 536–552.
Gayen, P. (2023). Values and Morals in Contemporary Society: Role in Various Domains. Galore International Journal of Applied Sciences and Humanities 7 (2): 001–006.
Giuliani, F., Falco, A. D., Cutini, V., & Sivo, M. D. (2021). A simplified methodology for risk analysis of historic centers: the world heritage site of San Gimignano, Italy. International Journal of Disaster Resilience in the Built Environment 12 (3): 336–354.
Kartodihardjo, H. (2024). Bencana Lingkungan dan Jaringan Korupsi di Baliknya. Kompas,26 April: 7.
Oktari, R., Latuamury, B., Idroes, R., Sofyan, H., & Munadi, K. (2022). Knowledge management strategy for managing disaster and the COVID-19 pandemic in Indonesia: SWOT analysis based on the analytic network process. International Journal of Disaster Risk Reduction, 85, 103503 - 103503. https://doi.org/10.1016/j.ijdrr.2022.103503.
Mahdi, W. L., Garini, M. R., & Azzahra, C. I. (2022). Skema Penerapan Unexplained Wealth: Reformulasi Perampasan Aset Pada Tindak Pidana Korupsi Di Indonesia. Al-Jinâyah: Jurnal Hukum Pidana Islam 8 (1): 85–101.
Manara, M., Nübold, A., Van Gils, S., & Zijlstra, F. (2023). Exploring the path to corruption–An informed grounded theory study on the decision-making process underlying corruption. PLOS ONE, 18. https://doi.org/10.1371/journal.pone.0291819.
Maulida, H. Y., & Prabowo, T. J. W. (2023). How does ethical philosophy view financial statement fraud?Jurnal Akuntansi Multiparadigma 14 (1): 33–49.
Moerdijat, L. (2024). Realize Community Social Sensitivity to the Threat of Natural Disasters.https://www.mpr.go.id/berita/ Realize-Community-Social Sensitivity-to-the Threat-of-Natural-Disasters.
Naredia, S. P., & Supriyanto, S. (2024). Strengthening values in the Mentari Sehat Indonesia community in empowerment practices. Journal of Community Service and Empowerment 5 (1): 191–198.
Oktora, S. I., Wulansari, I. Y., Siagian, T. H., Laksono, B. C., Sugiandewi, N. N. R., & Anindita, N. (2024). Identifying the potential participation in natural disaster insurance: first attempt based on a national socio-economic survey in Indonesia. International Journal of Disaster Resilience in the Built Environment 15 (2): 177–192.
Oktari, R., Latuamury, B., Idroes, R., Sofyan, H., & Munadi, K. (2022). Knowledge management strategy for managing disaster and the COVID-19 pandemic in Indonesia: SWOT analysis based on the analytic network process. International Journal of Disaster Risk Reduction, 85, 103503 - 103503. https://doi.org/10.1016/j.ijdrr.2022.103503.
Prasetyo, W. (2023). Cultural reality of Nyogug Pendhalungan: Social unearned revenues (ethnososiology Pendhalungan approach). The Indonesian Accounting Review 13 (1): 1–19.
Prasetyo, W. (2019). Accounting 4.0: Transdisciplinary Learning Momong, Among, Ngemong. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen 3(3): 217–228.
Putra, D. A. K., & Prahassacitta, V. (2021). Review of the Criminalization of Illicit Enrichment in Corruption Crimes in Indonesia: A Comparative Study with Australia. Tinjauan Atas Kriminalisasi 1 (1): 43–59.
Rashid, Md.A., Al-Mamun, A., Roudaki, H., & Yasser, Q. R. (2022). An Overview of Corporate Fraud and its Prevention Approach. AABFJ 16 (1): 101–118.
Ren, Y., Zhu, H., Zhang, J., Dai, P., & Bo, L. (2020). EnsemFDet: An Ensemble Approach to Fraud Detection based on Bipartite Graph. ArXiv: 2039–2044.
Risky, F. R., Irianto,G., & Subekti, I. (2019). Cashless Transaction Policy: The Strategy of Fraud Prevention in Jakarta Province, Indonesia. Advances in Economics, Business and Management Research 144: 149–153.
Romo-Murphy, E., James, R., & Adams, M. (2011). Facilitating disaster preparedness through local radio broadcasting.. Disasters, 35 4, 801-15 . https://doi.org/10.1111/j.1467-7717.2010.01234.x.
Semenova, G. (2020). Environmental disasters as a factor of environmental pollution. E3S Web of Conferences 217 (1): 04007.
Svaida, O., & Tsysyk, O. (2022). Community as an element of forming a transitive society. Slovo of the National School of Judges of Ukraine 1–2 (38–39): 83–94.
Vahanvati, M., McEvoy, D., & Iyer-Raniga, U. (2023). Inclusive and resilient shelter guide: accounting for the needs of informal settlements in Solomon Islands. International Journal of Disaster Resilience in the Built Environment 14 (4): 577–590.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2024 Jurnal Kajian Akuntansi

Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.