Pertanggungjawaban Pidana Pengurus LPD yang Melakukan Penggelapan Dana Nasabah di LPD Desa Sulahan, Kecamatan Susut, Kabupaten Bangli

I Gede Artadi Wira Guna; I Nyoman Sukandia; Ni Made Puspasutari Ujianti

doi:10.22225/jkh.3.2.4803.227-233

I Gede Artadi Wira Guna
I Nyoman Sukandia
Ni Made Puspasutari Ujianti Fakultas Hukum, Universitas Warmadewa

DOI: https://doi.org/10.22225/jkh.3.2.4803.227-233

Abstract

Corruption is the act of someone who enriches or is selfish or a certain group of people in abusing the position that has been given. This is the same as what happened in the embezzlement of funds by one of the administrators of the Tanggahan Peken Traditional Village Credit Institution located in Banjar Tanggahan Peken, Sulahan Village, Susut District, Bangli Regency. This research was conducted to reveal the form of criminal liability of LPD management who embezzled customer funds at LPD Sulahan Village, Susut District, Bangli Regency. This research was conducted using empirical legal research methods and using a legal concept analysis approach which was carried out by understanding legal concepts, views and doctrines that developed in legal science. Sources of data used in the form of primary and secondary data. The collected data were analyzed using the Qualitative Method. From the data that has been analyzed, it is revealed that after the trial the LPD management is required to continue to return the money from the embezzlement of funds that is enjoyed by unscrupulous management, not as a result of the actions of the management which results in a difference of 27 billion.

References

Arief, B. N. (2015). Perbandingan Hukum Pidana. Raja Grafindo Persada.

I Nyoman Sirtha. (2008). Aspek Hukum Dalam Konflik Adat di Bali. Udayana University Press.

I Nyoman Sujana & Putu Ayu Sriasih Wesna. (2020). Peningkatan Kesadaran Hukum Masyarakat Desa Adat Kukuh Karangasem Terhadap Dampak Covid-19 Dalam Penyelesaian Kredit Bermasalah Pada Praktek Lembaga Perkreditan Desa. Community Services Journal (CSJ), 3(1), 42â€“49.

Ida bagus teddy prianthara. (2019). Sistem Akuntansi LPD. ESBE (CV. Setia Bakti).

Jonaedi Efendi, J. I. (2018). Metode Penelitian Hukum Normatif dan Empiris. Prenada Media.

Saptomo, A. (2009). Pokok-Pokok Metodologi Penelitian Hukum Empiris Murni.

Suhady, I. (2001). Wawasan Kebangsaan Dalam Kerangka Negara Kesatuan Republik Indonesia. Lembaga Administrasi Negara Republik Indonesia. Raja Grafindo.

Sumawati, N. K. A. (2019). Pengaruh Tingkat Suku Bunga, Perputaran Piutang, Dan Risiko Likuidasi Terhadap Profitabilitas (Studi Kasus di LPD Desa Pakraman Padang Tegal, Ubud, Gianyar Periode 2012-2016). Jurnal Sains, Akuntansi Dan Manajemen, 1(1), 221-253.

Sutianingsih, S. E. K. dan W. (2021). Jurnal ilmiah akuntansi kesatuan. Jurnal Ilmiah Akuntansi Kesatuan, 9(1), 1â€“214.

Unggono, B. S. (2016). Metodologi Penelitian Hukum (Cetakan ke). Grafindo Persada.