Pertanggungjawaban Pengurus Koperasi dalam Tindak Pidana Penggelapan dalam Jabatan

Abstract

This research is a case study of KSP Karya Mulya as stated by the Stabat District Court Decision No. 1110/Pid.B/2018/PN.Stb., dated March 04, 2019. The verdict is a criminal decision related to the crime of embezzlement in office. This study tries to examine and analyze the construction of unlawful acts in the context of corporate crime against cooperatives. What is the point of connection, and how is the criminal law in ensnaring the perpetrators of the crime of embezzlement. The research method is normative law, using secondary data, the material for court decisions is obtained from the Stabat District Court, while the Case Resume (case file) for research and investigation is obtained from the Langkat Police. The results of the study indicate that: the regulation of criminal liability carried out by cooperative organs within the cooperative body based on Law no. 25 of 1992 concerning Cooperatives does not contain criminal provisions, and what applies is the Criminal Code (KUHP) or laws outside the Criminal Code. So, based on Article 34 paragraph (2) of the Cooperative Law, it can be used as an entry point for Law Enforcement Officials to file criminal charges against Cooperative Management and Supervisory Organs; The criminal act of embezzlement in office carried out by a Cooperative employee is based on the authority that exists in him, because only with the existence of such authority can the perpetrator commit the crime; and Criminal liability of cooperative management against criminal acts of embezzlement in the office which is carried out continuously based on the Decision of the Stabat District Court No. 1110/Pid.B/2018/PN.Stb., cannot be held criminally responsible, because the Chairman of the Cooperative Management has carried out the management and management of cooperatives by prioritizing the principle of good faith. It is recommended that law enforcement officers (Polri investigators, public prosecutors, and the judges) in carrying out criminal law enforcement in the field of cooperatives, must review and analyze the accountability reports made by the Management and Supervisors to know all the management and management of cooperatives every year. overall.