THE NOMINEE SCHEME THROUGH THE LENS OF NEUTRAL SELF-MENTALITY AND UNEXPLAINED WEALTH
DOI:
https://doi.org/10.29303/akurasi.v8i2.763Kata Kunci:
Skema nominee, mental diri, netral fraud, dan unexplained wealthAbstrak
Fenomena peningkatan atau kepemilikan harta kekayaan pribadi yang tidak dapat dijelaskan sumber perolehannya (unexplained wealth) sering menjadi indikasi adanya tindak pidana, seperti pencucian uang dan korupsi. Penelitian ini bertujuan mengkaji skema nominee dari perspektif mentalitas netral terhadap diri (neutral self-mentality) sebagai karakter mental dalam upaya pencegahan fraud. Pendekatan yang digunakan adalah kualitatif interaktif berbasis etnografi, dengan objek kajian pada Komunitas Bilik Literasi di Kabupaten Karanganyar, Provinsi Jawa Tengah. Hasil penelitian menunjukkan bahwa praktik penyamaran kepemilikan melalui skema nominee dapat digunakan untuk menutupi pengayaan ilegal, termasuk aset dan liabilitas yang tidak dilaporkan. Konsep mentalitas netral terhadap diri dalam konteks fraud tidak hanya mencakup harta yang berada di bawah kendali langsung seseorang, tetapi juga manfaat tidak langsung yang berpotensi meningkatkan gaya hidup atau standar hidup individu. Temuan ini memberikan dasar konseptual bagi pengembangan kebijakan pencegahan dan pemberantasan tindak pidana pencucian uang serta korupsi.
Unduhan
Referensi
Adejumo, A., & Ogburie, C. (2025). Forensic accounting in financial fraud detection: Trends and challenges. International Journal of Science and Research Archive, 14(3), 1219–1232. https://doi.org/10.30574/ijsra.2025.14.3.0815
Adisastra, I. N. S ., & Made, Y. A. D. N. (2021). Relevansi Asta Brata dalam kepemimpinan masa kini. Swara Vidya, 1(1), 1–13. https://doi.org/1070/842
AduGyamfi, 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. https://doi.org/10.1108/IJDRBE-06-2022-0062
Ahmed, S. K. (2024). The pillars of trustworthiness in qualitative research. Journal of Medicine, Surgery, and Public Health, 2, 100051. https://doi.org/10.1016/j.glmedi.2024.100051
Aryawan, I. W. (2021). Penerapan kepemimpinan Asta Brata dalam pendidikan dari sudut pandang teori konflik. Jurnal Ilmiah Ilmu Sosial, 7(1), 56–66. https://doi.org/10.23887/jiis.v7i1.31628
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. https://doi.org/10.1080/00074918.2023.2286020
Bassani, G., Pfister, J. A., & Cattaneo, C. (2021). Management accounting change as an amplifier of a leadership dispute: an ethnography of convergent and divergent leader–follower relations. Accounting, Auditing & Accountability Journal, 34(9), 104–134. https://doi.org/10.1108/AAAJ-01-2020-4379
Batista, R. M., Sussman, A. B., & Trueblood, J. S. (2023). Self-other differences in perceptions of wealth. Journal of Experimental Social Psychology, 104, 104420. https://doi.org/10.1016/j.jesp.2022.104420
Cao, B., Mao, M., Viidu, S., & Yu, P. C. (2017). Xfraud: Explainable fraud transaction detection on heterogeneous graphs. ArXiv, 2003–2015. https://doi.org/10.48550/arXiv.1709.04129
Clancy, Á. (2023). Unexplained wealth orders against politically exposed persons as a response to jurisdictional limitations: problems and potential. In Transformations in criminal jurisdiction: extraterritoriality and enforcement (pp. 293–318). Hart Publishing. https://doi.org/eprints.whiterose.ac.uk/192665/
Dimitropoulos, G., & Reading, M. (2025). Forensic accounting as an investigative tool: Insights from the FTX and Qatargate. Journal of Economic Criminology, 7, 100132. https://doi.org/10.1016/j.jeconc.2025.100132
Doan, T.N., & Ta, T. T. (2022). Factors of fraud triangle affecting the likelihood of material misstatements in financial statements: An empirical study. Journal of Governance & Regulation, 12(1), 82–92. https://doi.org/10.22495/jgrv12i1art8
Ezeudu, T. S., & Fadeyi, T. J. (2024). The politics of government budgeting and its implications for development in Nigeria. Journal of Public Administration, 6(1), 20–33. https://doi.org/10.22259/2642-8318.0601003
Fetzer, T. H., Gibson, Y. S., & Kuhn, J. R. (2023). Technological transformation of accounting-need for firm to add technology training employee skill sets. International Journal of Professional Business Review, 8(12), 01–17. https://doi.org/10.26668/businessreview/2023.v8i12.3858
Finau, G., Jarvis, D., Stoeckl, N., Larson, S., Grainger, D., Douglas, M., Corporation, E. A., Barrowei, R., Coleman, B., Groves, D., Hunter, J., Lee, M., & Markham, M. (2023). Accounting for Indigenous cultural connections to land: insights from two Indigenous groups of Australia. Accounting, Auditing & Accountability Journal, 36(9), 370–389. https://doi.org/10.1108/AAAJ-08-2022-5971
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. https://doi.org/10.52403/gijash.20230201
Hakim, I., Noerdajasakti, S., & Yuliati, Y. (2024). Prospects for the application of unexplained wealth order in the forfeiture of assets proceeds of corruption in Indonesia. International Journal of Humanities Education and Social Sciences, 4(2), 760–774. https://doi.org/10.55227/ijhess.v4i2.1090
Haqq, A. P. N. A., & Budiwitjaksono, G. S. (2019). Fraud pentagon for detecting Financial statement fraud. Journal of Economics, Business, and Accountancy Ventura, 22(3), 319 – 332. https://doi.org/10.14414/jebav.v22i3.1788
Hasnan, S., Othman, N., Hussain, A. R. M., & Ali, M. M. (2022). The influence of fraud triangle factors on real earnings management. Journal of Governance and Regulation, 11(2), 94–106. https://doi.org/10.22495/jgrv11i2art8
Holmström, E., Kykyri, V. L., & Martela, F. (2023). Pitfalls and opportunities of the therapist’s metacommunication: A self‑determination perspective. Journal of Contemporary Psychotherapy, 54(1), 1–10. https://doi.org/10.1007/s10879-023-09598-3
Huang, C., Sedikides, C., Angus, D. J., Davis, W. E., Butterworth, J. W., Jeffers, A., Schlegel, R., & Kelley, N. J. (2025). Demystifying authenticity: Behavioral and neurophysiological signatures of self-positivity for authentic and presented selves. NeuroImage, 307(1), 121046. https://doi.org//10.1016/j.neuroimage.2025.121046
Irianto, G., & Novianti, N. (2019). Dealing With Fraud. UB Press.
Kurniawan, A. F. (2019). Falsafah kepemimpinan pendidikan (Hasta Brata sebagai basis kepemimpinan pendidikan). Ri Ayah Jurnal Sosial Dan Keagamaan, 4(02), 194–207. https://doi.org/10.32332/riayah.v4i02.1882
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. https://doi.org/10.15642/aj.2022.8.01
Matitaputty, J. S., & Adi, P. H. (2021). Machiavellianism dimensions, religiosity, social environment, and tax evasion. Jurnal Ekonomi Dan Bisnis, 24(1), 1–26. https://doi.org/10.24914/jeb.v24i1.3738
McIntyre, J. L., Aslett, D., & Buitendag, N. (2023). Implementing unexplained wealth orders in South Africa – what are the options? Journal of Money Laundering Control, 26(7), 85–98. https://doi.org/10.1108/JMLC-09-2022-0140
Morrison, L. J., Wilmshurst, T., & Hay, P. (2024). Moral underpinnings of accounting for nature in the global North. Meditari Accountancy Research, 32(5), 1556–1581. https://doi.org/10.1108/MEDAR-07-2023-2107
Nursansiwi, D. A. (2024). The role of forensic accounting in detecting financial frauds. Accounting Studies and Tax Journal (COUNT), 1(1), 111–116. https://doi.org/10.62207/brkz8497
Ochnio, A. H. (2024). Recent developments in EU anti-corruption strategy: the missing element of the return of corrupt assets to “victim countries.” Journal of Money Laundering Control, 27(7), 1–12. https://doi.org/10.1108/JMLC-11-2023-0176
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. https://doi.org/10.1108/IJDRBE-04-2022-0034
Owusu, G. M. Y. (2023). Predictors of financial satisfaction and its impact on psychological wellbeing of individuals. Journal of Humanities and Applied Social Sciences, 5(1), 59–76. https://doi.org/10.1108/JHASS-05-2021-0101
Park, L., Ward, D. E., Gainey, K. N., Fujita, K., & Koefler, N. (2022). I’m still spending: Financial contingency of self-worth predicts financial motivational conflict and compulsive buying. Personality and Social Psychology Bulletin, 50(2), 232–252. https://doi.org/10.1177/01461672221119356
Prasetyo, W., & Sulistiyo, A. B. (2024). Unmasking disaster accountability: Corruption networks and the psychology of social capital fraud in Indonesia. Jurnal Kajian Akuntansi, 8(2), 20–38. https://doi.org/10.33603/jka.v8i2.10382
Prasetyo, W. (2023). Realizing a mental revolution through Astabratha belief as a fraud-neutral detector. Asia Pacific Fraud Journal, 8(1), 137–154. https://doi.org/10.21532/apfjournal.v8i1.302
Prasetyo, W. (2024). Pengakuan pembelajaran akuntansi transdisipliner berjiwa Pancasila. Jurnal Akuntansi Multiparadigma, 15(1), 169–189. https://doi.org/10.21776/ub.jamal.2024.15.1.13
Putra, D. A. K., & Prahassacitta, V. (2021). Tinjauan atas kriminalisasi illicit enrichment dalam tindak pidana korupsi di Indonesia: Studi perbandingan dengan Australia. Tinjauan Atas Kriminalisasi, 1(1), 43–59. https://doi.org/https://scholarhub.ui.ac.id/iclr/vol1/iss1/4
Quattrone, P. (2022). Seeking transparency makes one blind: how to rethink disclosure, account for nature and make corporations sustainable. Accounting, Auditing and Accountability Journal, 35(2), 547–566. https://doi.org/10.1108/AAAJ-04-2021-5233
Raof, N. A. (2023). Show me the money! Unexplained wealth and civil forfeiture in Malaysia. IIUM Law Journal, 31(2), 127–154. https://doi.org/10.31436/iiumlj.v3Ii2
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. https://doi.org/10.14453/aabfj.v16i1.7
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. https://doi.org/10.1109/ICDE51399.2021.00197
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. https://doi.org/10.2991/aebmr.k.200606.023
Rodrigue, M., & Romi, A. M. (2022). Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia. Critical Perspectives on Accounting Volume 82, 102321. https://doi.org/10.1016/j.cpa.2021.102321
Suhma, W. K., Sulistiyo, A. B., & Prasetyo, W. (2022). Revealing spiritual-based mental accounting (Case study at college X). Wiga: Jurnal Penelitian Ilmu Ekonomi, 12(1), 36–45. https://doi.org/10.30741/wiga.v12i1.668
Tutino, M., & Merlo, M. (2019). Accounting fraud: A literature review. Risk Governance and Control: Financial Markets & Institutions, 9(1), 8–25. https://doi.org/10.22495/rgcv9i1p1
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. https://doi.org/10.1108/IJDRBE-10-2022-0098
Vekariya, S. P. (2023). Accounting/financial fraud: A study. Wesleyan Journal of Research, 14(1), 185–189. https://doi.org/publication/374086587
Ward, D. E., Park, L. E., Walsh, C. M., Gainey, K. N., Paravati, E., & Whillans, A. V. (2021). For the love of money: The role of financially contingent self-worth in romantic relationships. Journal of Social and Personal Relationships, 38(4), 1303–1328. https://doi.org/10.1177/0265407521991663
Yaqoub, M., Hamad, S., Alhammadi, H., ElKelish, W. W., Abdalla, Y. A., & Hussain, A. (2023). Understanding accounting fraud motivation, protection procedures, and firms’ performance: External auditors’ perspective. Corporate Governance and Organizational Behavior Review, 7(3), 19–26. https://doi.org/10.22495/cgobrv7i3p2
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2025 Whedy Prasetyo
Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.
Penulis yang menerbitkan artikelnya di Akurasi: Jurnal Studi Akuntansi dan Keuangan menyetujui ketentuan berikut:
- Penulis tetap memegang hak cipta atas artikel yang diterbitkan.
- Penulis memberikan hak publikasi pertama kepada Akurasi: Jurnal Studi Akuntansi dan Keuangan.
- Artikel dilisensikan di bawah Lisensi Creative Commons Atribusi-BerbagiSerupa 4.0 Internasional (CC BY-SA 4.0).
- Lisensi ini mengizinkan siapa pun untuk menyalin, mendistribusikan, menampilkan, dan mengadaptasi artikel untuk tujuan apa pun, termasuk komersial, selama mencantumkan kredit yang sesuai kepada penulis dan sumbernya, serta karya turunan harus didistribusikan di bawah lisensi yang sama.
- Semua artikel yang diterbitkan bersifat akses terbuka dan dapat digunakan untuk tujuan pendidikan, penelitian, dan ilmiah.
