Fund Flow Tracking in Proof of Abuse Banking Transaction Systems (Regree Study No. 136/Pid. Sus-TPK/2024/PN Surabaya)

Abstract

The digitalization of the banking transaction system has improved the efficiency of financial services management, but it also poses the risk of misuse of access and transaction manipulation that could potentially lead to corruption crimes. The study aims to analyze the mechanisms of following the money in uncovering the abuse of the banking transaction system based on Decree No. 136/Pid. Sus-TPK/2024/PN Surabaya, examines its position in the proof of corruption criminal elements, and analyzes the application of forensic audits in support of the proof process. Research uses normative juridical methods with legislation approaches and qualitatively analyzed case approaches based on court rulings, legal literature, and forensic accounting references. The results of the study showed that the search for funds flow was able to systematically reconstruct funds transfer through transaction document analysis, electronic evidence, trail audit, system logs, account mutations, and the identification of beneficiaries so that the relationship between abuse of authority, transfer of funds, and financial losses can be objectively proven. Forensic audits strengthen the proof process by identifying patterns of transaction deviations, evaluating weaknesses of internal control, and explaining causal relationships between unlawful acts and losses incurred. The integration of legal and forensic accounting approaches results in a more comprehensive, objective and accountable proof construction in handling corruption criminal acts that utilize information technology based banking transaction systems.