Pertanggungjawaban Pidana Kepala Sekolah yang Terbukti Melakukan Tindak Pidana Korupsi dari Dana Bos Afirmasi (Studi Putusan M.A. Nomor 7247 KPid.Sus2022)

Abstract

In the regulation of the Minister of Education and Culture Number 31 of 2019 on Affirmation School Operational Assistance Funds (Affirmation BOS Fund) and Performance School Operational Assistance Funds (Performance BOS Fund). Affirmation BOS Fund is allocated to improve the quality of learning in disadvantaged regional educational institutions. Since the beginning of BOS Fund program, various issues have emerged in its management. This condition occurs due to the lack of transparency and accountability in the management of BOS funds in schools, which often leads to corruption. One contributing factor is the principal's abuse of power by misappropriating funds that have been given by the state, leading to financial losses for the government. This normative juridical research is a descriptive analysis and it applies legislative approach and a case study approach. Data collection tools include rules and legislation, documents, books, internet, mass media, and relevant dictionaries, and data obtained are analysed qualitatively. The research results indicate that the regulations from the Minister of Education and Culture Number 31 of 2019 on Technical Instructions for affirmation BOS and performance BOS funds do not clearly outline the criminal sanctions related to fund violations or misappropriation. The correlation between affirmation BOS funds and corruption crimes arises from issues such as fund embezzlement, improper use of funds, manipulation of accountability reports, and fraud in the product and service procurement process, all of which contribute to corruption that can be imposed on Article 2 Paragraph (1) and Article 3 of Law Number 31 of 1999 as amended by Law Number 20 of 2001 concerning the eradication of corruption in the form of imprisonment and fines depending on the severity and classification of the corruption committed. In addition, the judge's dicision based on the Supreme Court's verdict Number: 7247 K/Pid.Sus/2022 is appropriate.