Analisis Hukum Pidana terhadap Manipulasi Keuangan dalam Bisnis Digital
DOI:
https://doi.org/10.62007/joumi.v4i2.821Keywords:
Corporate Criminal Liability, Digital Business, Digital Financial Manipulation, Financial Crime, Law EnforcementAbstract
The rapid growth of the digital economy has transformed financial transactions through financial technology, electronic payment systems, and digital assets. Although these developments provide efficiency and convenience, they also create opportunities for financial manipulation and digital financial crimes. This study aims to analyze forms of financial manipulation in digital business, examine criminal law application toward perpetrators based on Indonesian regulations, and identify challenges in law enforcement. The research used a literature review method by analyzing academic journals, legal documents, and relevant regulations concerning digital financial crimes. The findings show that financial manipulation in digital business includes cyberlaundering, terrorism financing through digital platforms, transaction fraud, market manipulation, insider dealing, illegal fintech activities, and digital financial statement manipulation. These actions generally meet the elements of criminal offenses involving unlawful conduct, intent, causality, and financial losses. Criminal liability may apply to both individuals and corporations involved in or benefiting from such misconduct. However, law enforcement faces challenges related to transaction anonymity, cross-border activities, cryptocurrency use, and limited digital forensic capabilities. The study emphasizes the need to strengthen legal frameworks, enhance law enforcement capacity, and improve regulatory supervision to maintain the integrity of Indonesia’s digital business ecosystem.
References
Akil, A., Zaimar, F. R., Tumanan, M., & Alfarisi, M. N. (2025). Analisis kasus manipulasi laporan keuangan dan penyelesaian audit: Studi kasus PT Garuda Indonesia. Didaktik: Jurnal Ilmiah PGSD STKIP Subang, 11(4), 222–246.
Ali, M. (2022). Dasar-dasar hukum pidana. Sinar Grafika.
Aulia, A., Doorson, S., & Hosnah, A. U. (2024). Tinjauan hukum atas tindak pidana penadahan: Fokus pada pengaturan, pertanggungjawaban pidana, dan penyelesaian berprinsip restorative justice di Indonesia. Al-Zayn: Jurnal Ilmu Sosial & Hukum, 2(1), 27–38. https://doi.org/10.61104/alz.v2i1.210
Bidjuni, R. K., Kasim, R. K., & Kodai, D. A. (2025). Penegakan hukum terhadap tindak pidana pencucian uang melalui cryptocurrency di Indonesia. Gorontalo Justice Research, 208–218.
Cahyono, S. T., Erni, W., & Hidayat, T. (2025). Rekonstruksi hukum pidana terhadap kejahatan siber (cyber crime) dalam sistem peradilan pidana Indonesia. Dame Journal of Law, 1(1), 111–133. https://doi.org/10.64344/djl.v1i1.6
Christian, N., Yukie, H., Sitorus, R., & Angelina, V. (2022). Pendeteksian fraudulent financial reporting dengan earnings manipulation financial shenanigans: Studi kasus PT Envy. Jurnal Ilmiah Akuntansi, 7(1). https://doi.org/10.38043/jiab.v7i1.3543
Gusmarani, R., & Zulyadi, R. (2025). Kriminal vs kriminologi. Yayasan Tri Edukasi Ilmiah.
Hayati, A. N., & Firmanditya, N. (2023). Ulasan palsu di platform digital: Perlindungan hukum bagi konsumen dan pelaku usaha. Masyarakat Indonesia, 49(1), 123–134.
Indriani, M. (2024). Financial crimes in the transaction process through mobile banking digital payment. In Academic International Conference on Law Literacy 2024 (AICoLCy2024) (p. 16).
Julianda, T. (2025). Analisis hukum dalam melacak jejak digital dan memahami tindak pidana pencucian uang dalam era teknologi. Journal of Economic and Management (JEM) Terekam Jejak, 2(2), 10–17.
Kovalenko, A., Kovalenko, V., & Nazymko, Y. (2025). Electronic (digital) evidence collection in economic crime investigations. Baltic Journal of Economic Studies, 11(2), 142–149. https://doi.org/10.30525/2256-0742/2025-11-2-142-149
Ks, Y. S., Ablisar, M., Mulyadi, M., & Leviza, J. (2022). Analisis yuridis terhadap tindak pidana manipulasi informasi pengguna e-commerce menurut Undang-Undang Nomor 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik: Studi Putusan No. 542/Pid.Sus/2019/PN.Mlg. Locus: Jurnal Konsep Ilmu Hukum, 2(2), 53–67. https://doi.org/10.56128/jkih.v2i2.22
Kusuma, A. P. H. (2023). Prinsip kepastian hukum dalam upaya perlindungan hukum pelaku UMKM di era modernisasi ekonomi digital. Journal of Economic and Business Law Review, 3(2), 132–144. https://doi.org/10.19184/jeblr.v3i2.43335
Monica, W. M. P. S., Tamza, F. B., & Dewi, E. (2026). Reformasi hukum pidana dalam mengantisipasi kejahatan ekonomi berbasis teknologi di era digital. Al-Zayn: Jurnal Ilmu Sosial & Hukum, 4(3), 1049–1056.
Nano, V. J., Sahay, T., & Pramita, C. Y. (2026). Analisis teoritis dolus dan culpa dalam konsep kesalahan sebagai dasar pertanggungjawaban pidana. Al-Zayn: Jurnal Ilmu Sosial & Hukum, 4(2), 6241–6251.
Nurmala, L. D., & Workala, E. F. (2025). Corporate criminal liability in cases of investment fraud offenses. Walisongo Law Review (Walrev), 7(1). https://doi.org/10.21580/walrev.2025.7.1.25545
Panjaitan, A. A., Simamora, M., Siahaan, S. A., Nasution, P. W., Simbolon, J. A., & Siregar, T. R. S. (2025). Manipulasi laporan keuangan konsolidasi dalam entitas konsolidasi: Studi kasus PT Envy Technologies Indonesia Tbk. Jurnal Akademik Ekonomi dan Manajemen, 2(1), 605–614.
Permana, N. K., Ramadhanti, A., & Handayani, S. (2026). Penegakan hukum pidana terhadap kejahatan siber sebagai dampak perkembangan teknologi informasi. Journal of Health Law, 2(1), 1–15.
Pratama, A. (2025). Peran keuangan digital dalam mendeteksi dan mencegah tindak pidana pencucian uang pada transaksi elektronik. Sumbang12 Law Journal, 3(2), 250–260.
Purba, D. S., Permatasari, P. D., Tanjung, N., Rahayu, P., Fitriani, R., & Wulandari, S. (2025). Analisis perkembangan ekonomi digital dalam meningkatkan pertumbuhan ekonomi di Indonesia. Jurnal Masharif Al-Syariah: Jurnal Ekonomi dan Perbankan Syariah, 10(1).
Rusli, T. S., Judijanto, L., Januaripin, M., Rahmawati, R., Amadea, I. B. N. K., Kusumastuti, S. Y., & Mataputun, G. E. (2025). Transformasi digital: Teori dan penerapan dalam berbagai bidang. PT Sonpedia Publishing Indonesia.
Setiawan, D. A. (2024). Strategi penanggulangan kejahatan ekonomi berbasis teknologi: Studi komparatif antara Indonesia, Amerika, dan Eropa. Masalah-Masalah Hukum, 53(1), 78–89. https://doi.org/10.14710/mmh.53.1.2024.78-89
Soewarsono, J. I., & SE, M. M. (2024). Membongkar kejahatan keuangan: Penyelidikan tentang manipulasi pajak dan pencucian uang di dunia korporat. Mega Press Nusantara.
Supanto, D. R., & SH, M. (2023). Kejahatan ekonomi global dan kebijakan hukum pidana. Penerbit Alumni.
Wiwoho, J., Kharisma, D. B., & Wardhono, D. T. K. (2022). Financial crime in digital payments. Journal of Central Banking Law and Institutions, 1(1), 47–70. https://doi.org/10.21098/jcli.v1i1.7
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Budi Handayani, Eko Budi Sariyono, Zabidin Zabidin, M. Aslam Fadli, Wahab Aznul Hidaya
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
