Login

Reframing State Loss Policy in Price-Related Corruption Cases: A Future Agenda

Vol. 2 No. 2 (2026): Contrarius:

Amir Firmansyah (1), Mohammad Abdallah Alshawabke (2), Suzali Sulaiman (3), Jan Alizea Sybelle (4)

(1) Sekolah Tinggi Ilmu Hukum Adhyaksa, Jakarta, Indonesia
(2) Dhofar University, Salalah, Oman
(3) Abu Dhabi University, United Arab Emirates
(4) Stellenbosch University, South Africa
Fulltext View | Download

Abstract:

State losses from corruption cases in Indonesia are commonly interpreted solely as financial losses, while broader economic losses are largely overlooked. Corruption generates impacts that extend beyond fiscal depletion, affecting economic stability, social welfare, ecological integrity, and other systemic dimensions. This study therefore aims, first, to identify and examine the challenges arising from the ambiguous definition of state loss in Indonesia’s legal framework, particularly in price-related corruption cases; second, to analyse Singapore’s conduct-based model of corruption enforcement, which does not treat state loss as an element of the offence; and third, to formulate an ideal normative framework that can strengthen Indonesia’s anti-corruption regime. Using a normative legal research method with statutory, comparative, and conceptual approaches, this study finds that the ambiguity of the state-loss concept has made it difficult to establish economic losses in court, leading judges to focus exclusively on financial loss and leaving broader economic harm unaddressed in judicial decisions. In contrast, Singapore’s approach, by excluding state loss as an element of corruption, allows enforcement to centre on gratification and corrupt intent, resulting in a more coherent and efficient process than the Indonesian model. Consequently, a reframing of the state-loss concept is required, including more precise parameters of economic loss within anti-corruption law, standardised methodologies for its calculation, and broader asset-recovery mechanisms to enhance legal certainty and improve the overall effectiveness of corruption enforcement.

References

Abolfazly, Mahdi, ‘Combating Administrative Corruption: A Comparative Study of Frameworks in New Zealand and Singapore"’, Juris Gentium Law Review, 9 (2023), 29–42 < https://journal.ugm.ac.id/jurisgentiumlaw/article/view/94549>

Aivaz, Kamer-Ainur, Iulia Oana Florea and Ionela Munteanu, ‘Economic Fraud and Associated Risks: An Integrated Bibliometric Analysis Approach’, Risks, 12 (2024), 74 <https://doi.org/10.3390/risks12050074>

Ali Kusumo, Bambang, Rustambekov Islambek Rustambekovich, Yakubov Axtam Nusratilloyevich and Xodjayev Baxshillo Kamolovich, ‘Corporate Crime Prevention Through Sustainable Governance and Regulatory Reform’, Journal of Sustainable Development and Regulatory Issues (JSDERI), 3 (2025), 616–40 <https://doi.org/10.53955/jsderi.v3i3.168>

Anugrah Nasution, Adhitya and Riswadi Riswadi, ‘Legal Reconstruction of Non-Conviction-Based Asset Forfeiture for State Loss Recovery from Corruption Crimes’, Return : Study of Management, Economic and Bussines, 3 (2024), 871–80 <https://doi.org/10.57096/return.v3i11.293>

Araya-Moreno, Javiera, ‘How to Not Have to Know: Legal Technicalities and Flagrant Criminal Offenses in Santiago, Chile’, Law & Society Review, 56 (2022), 329–43 <https://doi.org/10.1111/lasr.12624>

Aritonang, Dinoroy Marganda, Susi Dwi Harijanti, Zainal Muttaqin and Ali Abdurahman, ‘Extensive Jurisdiction of State Administrative Courts in Indonesia: Interpretation and Legal Coherence Issues’, Public Integrity, 27 (2025), 287–99 <https://doi.org/10.1080/10999922.2023.2290750>

Bambang Sugeng Rukmono, Roberth Jimmy Lambila and Yessentemirova Aigul Maratovna, ‘Reforming Deelneming Doctrine in State Financial Loss Crimes’, Journal of Justice Dialectical, 3 (2025), 71–90 <https://doi.org/10.70720/jjd.v3i1.67>

Bárd, Petra and Viktor Zoltán Kazai, ‘Enforcement of a Formal Conception of the Rule of Law as a Potential Way Forward to Address Backsliding: Hungary as a Case Study’, Hague Journal on the Rule of Law, 14 (2022), 165–93 <https://doi.org/10.1007/s40803-022-00182-w>

Berg, Monika and Jan Olsson, ‘Managing Public Value Conflicts – Institutional Strategies and the Greening of Public Pension Funds’, Scandinavian Journal of Management, 39 (2023), 101301 <https://doi.org/10.1016/j.scaman.2023.101301>

Brightman, Sara and Emily Lenning, ‘Advancing the Trifecta: An Integrated Theoretical Framework for Understanding Violence’, Victims & Offenders, 20 (2025), 814–40 <https://doi.org/10.1080/15564886.2025.2488003>

Caesar, Ciprian, Hibnu Nugroho, . Budiyono and . Sulistyandari, ‘Reconstructing the Meaning of State Losses in Corruption Crimes: A Progressive Legal Perspective’, Architecture Image Studies, 6 (2025), 1823–34 <https://doi.org/10.62754/ais.v6i3.524>

Carlsson, Vanja, ‘Legal Certainty in Automated Decision-Making in Welfare Services’, Public Policy and Administration, 40 (2025), 302–21 <https://doi.org/10.1177/09520767231202334>

Challoumis, Constantinos, Nikolaos Eriotis and Dimitrios Vasiliou, ‘Social Movements’ Impact on the Greek Economy During the Financial Crisis’, Economies, 13 (2025), 269 <https://doi.org/10.3390/economies13090269>

Craddock, Tina B and Grace Telesco, ‘Police Stress and Deleterious Outcomes: Efforts Towards Improving Police Mental Health’, Journal of Police and Criminal Psychology, 37 (2022), 173–82 <https://doi.org/10.1007/s11896-021-09488-1>

Davenport, Tara and Anam Soomro, ‘Challenges of Harmonization: Critically Assessing Systemic Integration in Human Rights Law’, Journal of International Law & Human Rights, 2 (2023) <https://doi.org/https://doi.org/10.62585/ilhr.v2i1.78>

Dhaifullah, Vedico Rafif Nur and M Ramadhana Alfarizi, ‘A Comparative Study of the Law on Handling Corruption Crimes in Indonesia and Singapore’, Widya Gama Law Review, 1 (2024), 30–35 <https://doi.org/10.31328/wglr.v1i2.595>

Dymski, Gary, ‘“Contingency, Irony, and Solidarity” in the Era of Polycrisis: Institutionalist Economics beyond the t/T Duality’, Journal of Economic Issues, 58 (2024), 378–96 <https://doi.org/10.1080/00213624.2024.2343244>

Elisabeth Sundari, Hilaire Tegnan and Muhammad Rizqi Alfarizi Ramadhan, ‘Reconstructing National Economic Loss in Corruption Crimes’, Journal of Justice Dialectical, 3 (2025), 136–54 <https://doi.org/10.70720/jjd.v3i2.96>

Georgescu, Maria-Ana, ‘Unethical Aspects and the Recent Manifestation of Corruption in Romanian Public Administration’, Procedia Economics and Finance, 15 (2014), 452–58 <https://doi.org/10.1016/S2212-5671(14)00480-8>

Gillett, Matthew, ‘Ecocide, Environmental Harm and Framework Integration at the International Criminal Court’, The International Journal of Human Rights, 29 (2025), 1009–45 <https://doi.org/10.1080/13642987.2024.2433660>

Gnaldi, Michela and Simone Del Sarto, ‘Measuring Corruption Risk in Public Procurement over Emergency Periods’, Social Indicators Research, 172 (2024), 859–77 <https://doi.org/10.1007/s11205-024-03331-w>

Hamka, Lapatawe B, Muhammad Basir-Cyio and Aminuddin Kasim, ‘Reevaluation of the Concept of State Losses in Corruption (Analysis in the Perspective of Restorative Justice)’, International Journal of Research and Innovation in Social Science, 06 (2022), 513–19 <https://doi.org/10.47772/ijriss.2022.61229>

Handayani, I Gusti Ayu Ketut Rachmi and Jasurbek Rustamovich Ehsonov, ‘Governing Illegal Settlements: Housing Policy in Singapore and Australia’, Journal of Sustainable Development and Regulatory Issues (JSDERI), 2 (2024), 86–107 <https://doi.org/10.53955/jsderi.v2i2.44>

Hartanto, Ponco, Ricky Ricky and Vincent Ariesto Gunawan, ‘Using Indonesian Corruption Law for Eradicating the Yogyakarta Sultanate Land Mafia: A Legal Formulation Study’, Indonesian Journal of Crime and Criminal Justice, 1 (2025), 23–53 <https://doi.org/10.62264/ijccj.v1i1.122>

Hartanto, Ponco, Pujiyono Suwadi, Muhammad Rustamaji and Rizqan Kamil, ‘Corruption Policy Challenges in Combating Land Mafia: Experiences from Several Countries’, Journal of Human Rights, Culture and Legal System, 4 (2024), 521–654 <https://doi.org/10.53955/jhcls.v4i3.233>

Hartati, Hafrida, Erwin, Romi Arizyanto and Beny Saputra, ‘Authority for Calculating State Economic Losses in Criminal Acts of Corruption in Indonesia’, Jurnal IUS Kajian Hukum Dan Keadilan, 12 (2024), 530–41 <https://doi.org/10.29303/ius.v12i3.1480>

Helfer, Laurence R, Cecily Rose and Rachel Brewster, ‘Flexible Institution Building in the International Anti-Corruption Regime: Proposing a Transnational Asset Recovery Mechanism’, American Journal of International Law, 117 (2023), 559–600 <https://doi.org/10.1017/ajil.2023.32>

Iacuzzi, Silvia, ‘An Appraisal of Financial Indicators for Local Government: A Structured Literature Review’, Journal of Public Budgeting, Accounting & Financial Management, 34 (2022), 69–94 <https://doi.org/10.1108/JPBAFM-04-2021-0064>

Jaelani, Abdul Kadir, Anila Rabbani and Muhammad Jihadul Hayat, ‘Land Reform Policy in Determining Abandoned Land for Halal Tourism Destination Management Based on Fiqh Siyasah’, El-Mashlahah, 14 (2024), 211–38 <https://doi.org/10.23971/el-mashlahah.v14i1.8051>

Kartina Pakpahan, Gita Arihta, Uli Teresia Br Tarigan and Mian Fransiska Sianturi, ‘Comparison Of The Death Penalty For Perpetrators Of Corruption In Indonesia, Malaysia And Singapore’, Awang Long Law Review, 5 (2022), 235–40 <https://doi.org/10.56301/awl.v5i1.555>

Khaidir, Kadir Zul, Zulfikar Muhammad Reza, Muhni Afif and Fadhil Hayan Mochammad, ‘Reformulation of Criminal Policy on Sharia Economic Crimes: Integrating Maqāsid Principle into Contemporary Islamic Criminal Law’, Current Advanced Research on Sharia Finance and Economic Worldwide, 5 (2025) <https://doi.org/https://doi.org/10.55047/cashflow.v5i1.2119>

Khogali, Hisham O and Samir Mekid, ‘The Blended Future of Automation and AI: Examining Some Long-Term Societal and Ethical Impact Features’, Technology in Society, 73 (2023), 102232 <https://doi.org/10.1016/j.techsoc.2023.102232>

Kleiderman, Erika, Felicity Boardman, Ainsley J Newson, Anne-Marie Laberge, Bartha Maria Knoppers and Vardit Ravitsky, ‘Unpacking the Notion of “Serious” Genetic Conditions: Towards Implementation in Reproductive Decision-Making?’, European Journal of Human Genetics, 33 (2025), 158–66 <https://doi.org/10.1038/s41431-024-01681-0>

Koeswayo, Poppy Sofia, Sofik Handoyo and Dede Abdul Hasyir, ‘Investigating the Relationship between Public Governance and the Corruption Perception Index’, Cogent Social Sciences, 10 (2024) <https://doi.org/10.1080/23311886.2024.2342513>

Komissaryuk, Kateryna and Hasan Güngör, ‘Does Strengthening the Rule of Law Foster Trade Openness in the Organization for Security and Co‐Operation in Europe and Other European Countries?’, The American Journal of Economics and Sociology, 85 (2026), 83–95 <https://doi.org/10.1111/ajes.70002>

Kubrin, Charis E and Rebecca Tublitz, ‘How to Think about Criminal Justice Reform: Conceptual and Practical Considerations’, American Journal of Criminal Justice, 47 (2022), 1050–70 <https://doi.org/10.1007/s12103-022-09712-6>

Labik Amanquandor, Thomas Duke, ‘Limitations of the International Approach to Anti-Corruption: A Systematic Review of South Africa’s Compelling Case of Failing Anti-Corruption’, Crime, Law and Social Change, 82 (2024), 493–516 <https://doi.org/10.1007/s10611-024-10152-y>

Latupeirissa, Julianus Edwin and Juanrico Alfaromona Sumarezs Titahelu, ‘Optimization of Criminal Justice in Identifying Corruption Patterns in Government Administration and Development in Maluku’, Jurnal Pembangunan Hukum Indonesia, 7 (2025), 79–97 <https://doi.org/10.14710/jphi.v7i1.79-97>

Liu, Biao and Yifei Lyu, ‘Economic Corruption, Green Recovery, and Mineral Trade Relationships in Emerging Economies’, Resources Policy, 90 (2024), 104725 <https://doi.org/10.1016/j.resourpol.2024.104725>

Lubis, Taufik Hidayat, Faisal Faisal and Atikah Rahmi, ‘Law of Obligation: State Losses Recovery to Prevent Corruption Based on Public Procurement Contract’, in Proceedings of the International Conference On Law, Economics, and Health (ICLEH 2022) (Atlantis Press, 2023), pp. 223–35 <https://doi.org/10.2991/978-2-38476-024-4_25>

Mahendra, Januar Rahadian, Edwin Setiawan and Arbend Ficasso Van Hellend, ‘Corruption Eradication in Four Asian Countries: A Comparative Legal Analysis’, Journal of Law, Environmental and Justice, 2 (2024), 162–84 <https://doi.org/10.62264/jlej.v2i2.98>

Mahmood, Mabroor, ‘Corruption in Civil Administration: Causes and Cures’, Humanomics, 21 (2005), 62–84 <https://doi.org/10.1108/eb018905>

Malanski, Leonardo Köppe and Angela Cristiane Santos Póvoa, ‘Economic Growth and Corruption in Emerging Markets: Does Economic Freedom Matter?’, International Economics, 166 (2021), 58–70 <https://doi.org/10.1016/j.inteco.2021.02.001>

Malik, Faissal, Amriyanto and Tri Syafari, ‘Civil Forfeiture as a Legal Mechanism for Recovery of State Losses in Corruption Cases in Indonesia’, AL-MANHAJ: Jurnal Hukum Dan Pranata Sosial Islam, 8 (2026), 41–58 <https://doi.org/10.37680/almanhaj.v8i1.8876>

Manioudis, Manolis and Giorgos Meramveliotakis, ‘Broad Strokes towards a Grand Theory in the Analysis of Sustainable Development: A Return to the Classical Political Economy’, New Political Economy, 27 (2022), 866–78 <https://doi.org/10.1080/13563467.2022.2038114>

Martinez-Bravo, Monica and Leonard Wantchekon, ‘Political Economy and Structural Transformation: Democracy, Regulation and Public Investment’, Oxford Development Studies, 51 (2023), 417–35 <https://doi.org/10.1080/13600818.2023.2281590>

Meiryani, Meiryani, Sani Muhamad Isa and Johan Muliadi Kerta, ‘Money Laundering in Corruption Cases in Indonesia’, Journal of Money Laundering Control, 27 (2024), 127–38 <https://doi.org/10.1108/JMLC-05-2022-0069>

Melnyk, Dmytro S, Oleg A Parfylo, Oleksii V. Butenko, Olena V. Tykhonova and Volodymyr O Zarosylo, ‘Practice of the Member States of the European Union in the Field of Anti-Corruption Regulation’, Journal of Financial Crime, 29 (2022), 853–63 <https://doi.org/10.1108/JFC-03-2021-0050>

Muhammad, Rustamaji, Shalih Mangara Sitompul, Tojiboyev Sarvar Zafarovich and Rahimah Embong, ‘The Reduction of Criminal Justice Policy in Indonesia: Justice versus Virality’, Journal of Human Rights, Culture and Legal System, 5 (2025), 442–72 <https://doi.org/10.53955/jhcls.v5i2.637>

Munteanu, Victor, Marilena-Roxana Zuca, Adriana Horaicu, Laura-Andreea Florea, Cristina-Elena Poenaru and Gabriela Anghel, ‘Auditing the Risk of Financial Fraud Using the Red Flags Technique’, Applied Sciences, 14 (2024), 757 <https://doi.org/10.3390/app14020757>

Najidah, Warkhatun, I Gusti Ayu Ketut Rachmi Handayani and Riawan Tjandra, ‘The Legal Certainty of Determining State Financial Losses in BUMN’, in Proceedings of the International Conference On Law, Economic & Good Governance (ICLAW 2023), 2024, pp. 222–26 <https://doi.org/10.2991/978-2-38476-218-7_36>

Narzullayev, Olim, Shukhrat Fayziev, Nariman Rajabov, Shukhratjon Khaydarov and Oybek Otamirzaev, ‘Integrating Environmental Monitoring Policy on State Control Frameworks for Energy Security’, Journal of Human Rights, Culture and Legal System, 5 (2025), 982–1014 <https://doi.org/10.53955/jhcls.v5i3.720>

NIEZNA, MAAYAN, ‘Paper Chains: Tied Visas, Migration Policies, and Legal Coercion’, Journal of Law and Society, 49 (2022), 362–84 <https://doi.org/10.1111/jols.12366>

Norouzi, Nima, ‘A Practical and Analytic View on Legal Framework of Circular Economics as One of the Recent Economic Law Insights: A Comparative Legal Study’, Circular Economy and Sustainability, 2 (2022), 961–86 <https://doi.org/10.1007/s43615-022-00147-z>

Nugroho, Fendi, Hartiwiningsih Hartiwiningsih and I Gusti Ayu Ketut Rachmi Handayani, ‘Rethinking Subsidiary in Corruption Cases: Indonesian Experiences’, Journal of Human Rights, Culture and Legal System, 5 (2025), 686–713 <https://doi.org/10.53955/jhcls.v5i2.714>

Nugroho, Hibnu, Budiyono Budiyono, Setiawan Ramadhani, Palupi Rantau and Jaco Barkhuizen, ‘Asset Seizure as an Effort to Recover State Assets Resulting from Criminal Corruption’, Journal of Law and Legal Reform, 7 (2026), 161–202 <https://doi.org/10.15294/jllr.v7i1.40778>

Ojeka, Stephen, Alex Adegboye, Kofo Adegboye, Olaoluwa Umukoro, Olajide Dahunsi and Emmanuel Ozordi, ‘Corruption Perception, Institutional Quality and Performance of Listed Companies in Nigeria’, Heliyon, 5 (2019), e02569 <https://doi.org/10.1016/j.heliyon.2019.e02569>

Omelchuk, Oleh M, Ihor Yo Haiur, Olena G Kozytska, Anna V. Prysiazhna and Natalia V. Khmelevska, ‘RETRACTED: Analysis of the Activities of Law Enforcement Authorities in the Field of Combating Crime and Corruption Offences’, Journal of Money Laundering Control, 25 (2022), 700–716 <https://doi.org/10.1108/JMLC-07-2021-0073>

Pangaribuan, Aristo M, ‘Truth, Bias, and Abuse of Power: How Indonesia’s Evidentiary Threshold Shapes Criminal Justice’, The International Journal of Evidence & Proof, 2025 <https://doi.org/10.1177/13657127251389628>

Paranata, Ade, ‘A Systematic Literature Review of Anti-Corruption Policy: A Future Research Agenda in Indonesia’, Public Organization Review, 25 (2025), 1181–1214 <https://doi.org/10.1007/s11115-025-00847-8>

Pavlidis, Georgios, ‘Global Sanctions against Corruption and Asset Recovery: A European Approach’, Journal of Money Laundering Control, 26 (2023), 4–13 <https://doi.org/10.1108/JMLC-10-2021-0120>

Peters, Anne, ‘Human Rights and Corruption: Problems and Potential of Individualizing a Systemic Problem’, International Journal of Constitutional Law, 22 (2024), 538–61 <https://doi.org/10.1093/icon/moae038>

Putra, Nandha Risky and Rosa Linda, ‘IMPACT OF SOCIAL CHANGE ON SOCIETY FROM THE CRIME OF CORRUPTION’, Integritas : Jurnal Antikorupsi, 8 (2022), 13–24 <https://doi.org/10.32697/integritas.v8i1.898>

Putri, Erika Emilia, Ninne Zahara Silviani and Tantimin Tantimin, ‘Mutual Legal Assistance in Corruption Offenses’ Asset Recovery: A Comparative Study between Indonesia and Singapore’, Uti Possidetis: Journal of International Law, 6 (2025), 260–77 <https://doi.org/10.22437/up.v6i2.40835>

Quah, Jon ST, ‘Leadership and Culture in Combating Corruption: A Comparative Analysis’, Public Administration and Policy, 25 (2022), 193–207 <https://doi.org/10.1108/PAP-05-2022-0043>

———, ‘Lee Kuan Yew’s Role in Minimising Corruption in Singapore’, Public Administration and Policy, 25 (2022), 163–75 <https://doi.org/10.1108/PAP-04-2022-0037>

QuahQuah, Jon ST Jo ST, ‘Five Success Stories in Combating Corruption: Lessons for Policy Makers’, Asian Education and Development Studies, 6 (2017), 275–89 <https://doi.org/https://doi.org/10.1108/AEDS-03-2017-0031>

Rachman, Taufik, Nur Basuki Minarno, Sapta Aprilianto and Hanif Muzaki, ‘Defining State Economic Loss Due to Corruption within the Indonesian Law: Hurdle and Solution’, World Journal of Entrepreneurship, Management and Sustainable Development, 19 (2023), 53–67 <https://doi.org/10.47556/J.WJEMSD.19.1-2.2023.5>

Rahmadi, Aji, Lego Karjoko and Hartiwiningsih Hartiwiningsih, ‘The Concept of State Economic Loss in Corruption Crime Cases’, in Proceedings of the International Conference on Cultural Policy and Sustainable Development (ICPSD 2024) (Atlantis Press, 2024), pp. 361–68 <https://doi.org/10.2991/978-2-38476-315-3_49>

———, ‘The Price of Corruption on State Losses Policy’, Volksgeist: Jurnal Ilmu Hukum Dan Konstitusi, VIII (2025), 479–502 <https://doi.org/10.24090/volksgeist.v8i2.14813>

Roiz, David, Paulina A Pontifes, Fréderic Jourdain, Christophe Diagne, Boris Leroy, Anne-Charlotte Vaissière, and others, ‘The Rising Global Economic Costs of Invasive Aedes Mosquitoes and Aedes-Borne Diseases’, Science of The Total Environment, 933 (2024), 173054 <https://doi.org/10.1016/j.scitotenv.2024.173054>

Rüger, Martin and Sven Ulrich Maertens, ‘The Content Scope of Airline Sustainability Reporting According to the GRI Standards—An Assessment for Europe’s Five Largest Airline Groups’, Administrative Sciences, 13 (2022), 10 <https://doi.org/10.3390/admsci13010010>

Rukmono, Bambang Sugeng, Pujiyono Suwadi, Muhammad Saiful Islam, The Effectiveness of Recovering Losses on State Assets Policy in Dismissing Handling of Corruption, Journal of Human Rights, Culture and Legal System, 2024, IV <https://doi.org/10.53955/jhcls.v4i2.259>

Santiago, Faisal, ‘Juridical Review Regarding Maladministration of Crude Palm Oil Exports in Indonesia’, Kyiv-Mohyla Law and Politics Journal, 2023, 147–60 <https://doi.org/10.18523/kmlpj303223.2023-8-9.147-160>

Saputra, Rian, Muhammad Khalif Ardi, Pujiyono Pujiyono and Sunny Ummul Firdaus, ‘Reform Regulation of Novum in Criminal Judges in an Effort to Provide Legal Certainty’, Journal of Indonesian Legal Studies, 6 (2021), 437–82 <https://doi.org/10.15294/jils.v6i2.51371>

Sari, Retno Dewi Pulung, I Nyoman Nurjaya, Dhiana Puspitawati and Sequito Monteiro, ‘State Financial Losses as a Result of Environmental Damage’, Journal of Human Rights, Culture and Legal System, 4 (2024), 121–48 <https://doi.org/10.53955/jhcls.v4i1.136>

Sassano, Giuseppe, ‘The Holistic View in Forecasting: A Conceptual Framework to Analyze and Mitigate Cost Underestimation Arising from Optimism Bias’, Project Leadership and Society, 6 (2025), 100177 <https://doi.org/10.1016/j.plas.2025.100177>

Shiri, Mahmoud and Mai Nguyen, ‘Singapore’s Commitment to Combating Corruption’, in The Palgrave Encyclopedia of Social Marketing (Cham: Springer International Publishing, 2024), pp. 1–8 <https://doi.org/10.1007/978-3-030-14449-4_177-1>

Siahaan, Alvin Adianto, Hartiwiningsih Hartiwiningsih and Pujiyono Suwandi, ‘State Loss Assessment in Anti-Corruption Law: A Critical Review of Evidentiary Standards and Institutional Authority’, in Proceedings of the 3rd International Conference on Law, Economics & Good Governance (ICLAW 2025) (Atlantis Press, 2025), pp. 289–99 <https://doi.org/10.2991/978-2-38476-519-5_23>

Silvestri, Cecilia, Luca Silvestri, Michela Piccarozzi and Alessandro Ruggieri, ‘Toward a Framework for Selecting Indicators of Measuring Sustainability and Circular Economy in the Agri-Food Sector: A Systematic Literature Review’, The International Journal of Life Cycle Assessment, 29 (2024), 1446–84 <https://doi.org/10.1007/s11367-022-02032-1>

Sim, Kwan Ben, Min Lee Lee and Soon Yee Wong, ‘A Review of Landslide Acceptable Risk and Tolerable Risk’, Geoenvironmental Disasters, 9 (2022), 3 <https://doi.org/10.1186/s40677-022-00205-6>

Siyo, Suryanto, Agus Surohno and Nina Rosida, ‘Economic Analysis of Law in Corruption, Which Causing Losses in State Economic’, in Proceedings of the 1st International Conference on Social Environment Diversity (ICOSEND 2024) (Atlantis Press, 2025), pp. 616–22 <https://doi.org/10.2991/978-2-38476-366-5_59>

Sommer, Jamie M, ‘The Impacts of Corruption on Forest Loss: A Review of Cross‐national Trends’, Sociology Compass, 16 (2022) <https://doi.org/10.1111/soc4.13016>

Spyromitros, Eleftherios and Minas Panagiotidis, ‘The Impact of Corruption on Economic Growth in Developing Countries and a Comparative Analysis of Corruption Measurement Indicators’, Cogent Economics & Finance, 10 (2022) <https://doi.org/10.1080/23322039.2022.2129368>

Suhartono, Anang and Hulman Panjaitan, ‘Normative Reconstruction of Asset Forfeiture: A Legal Pathway Following Demise of Corruption Suspects’, SIGn Jurnal Hukum, 7 (2025), 682–707 <https://doi.org/10.37276/sjh.v7i2.511>

Sukarno, Mohamad, Mike Joy Rodriguez and Nursamsiyah Nursamsiyah, ‘E-Government Development on Control Corruption: A Lesson Learned from Singapore’, Journal of Governance and Public Policy, 11 (2024), 271–86 <https://doi.org/10.18196/jgpp.v11i3.21447>

Sun, Ke, Olatunde Julius Omokanmi and Abdulrahman Alomair, ‘Broken Systems, Stolen Futures: Corruption, Weak Governance, and Accountability Failures in Africa’s Sustainable Development Crisis’, Sustainable Development, 2025 <https://doi.org/10.1002/sd.70469>

Suprayoga, Bima, Hartiwiningsih and Muhammad Rustamaji, ‘Reconstruction of State Economic Losses in Criminal Acts of Corruption in Indonesia’, Revista de Gestao Social e Ambiental, 17 (2023), 1–15 <https://doi.org/10.24857/rgsa.v17n4-024>

Swardhana, Gde Made and Seguito Monteiro, ‘Legal Policy of State Financial Losses Arrangement In A State-Owned Enterprise’, BESTUUR, 11 (2023), 171 <https://doi.org/10.20961/bestuur.v11i1.61326>

Tajriyani, Nur Syamsi, Rebecca Mariana Angelina Girsang, Gunawan Gunawan and Ferdinand Joseph Paruhum Situmorang, ‘Asset Recovery of State Financial Losses in the Corruption of Tourism Grants’, in Proceedings of the International Conference on “Changing of Law: Business Law, Local Wisdom and Tourism Industry” (ICCLB 2023) (Atlantis Press, 2023), pp. 1283–95 <https://doi.org/10.2991/978-2-38476-180-7_130>

Tuliakov, Viacheslav, ‘Transnational Criminal Law, Sovereignty and International Justice: Harmonization Challenges and Policy Evolution’, International Annals of Criminology, 63 (2025), 383–405 <https://doi.org/10.1017/cri.2025.10076>

Uvarova, Olena, ‘The Rule of Law and Corporate Actors: Measuring Influence’, Hague Journal on the Rule of Law, 17 (2025), 1–29 <https://doi.org/10.1007/s40803-024-00242-3>

Wahyono, Herry Ludiro, Jati Utomo Dwi Hatmoko and Rizal Z Tamin, ‘State Financial Losses in Public Procurement Construction Projects in Indonesia’, Buildings, 9 (2019), 129 <https://doi.org/10.3390/buildings9050129>

Wasahua, Idris, Istislam Istislam, Abdul Madjid and Setyo Widagdo, ‘Legal Implications of the Criminal Policy of Returning State Financial Losses by Corporations in Corruption Criminal Acts to Restore State Financial Losses’, International Journal of Research in Business and Social Science (2147- 4478), 10 (2022), 298–303 <https://doi.org/10.20525/ijrbs.v10i8.1464>

Wawrosz, Petr, ‘How Corruption Is and Should Be Investigated by Economic Theory’, Economies, 10 (2022), 326 <https://doi.org/10.3390/economies10120326>

Widia Dewi Anggraini, Hafrida and Erwin, ‘Reformulation of the Return of State Losses as the Basis for Terminating Investigations into Corruption Crimes’, Melayunesia Law, 9 (2025), 165–81 <https://doi.org/10.30652/yzqs9025>

Yofhan Wibianto, Muhamad, Hartiwiningsih Hartiwiningsih and I Gusti Ayu Ketut Rachmi Handayani, ‘Real Justice, Real Impact with the Prosecutors in Action’, Journal of Human Rights, Culture and Legal System, 5 (2025), 1015–41 <https://doi.org/10.53955/jhcls.v5i3.804>

Yuliantiningsih, Aryuni, Hartiwiningsih, Ade Maman Suherman and Emmy Latifah, ‘From Illegal, Unreported and Unregulated Fishing to Transnational Organised Crime in Fishery from an Indonesian Perspective’, in ASEAN International Law (Singapore: Springer Nature Singapore, 2022), pp. 481–502 <https://doi.org/10.1007/978-981-16-3195-5_27>

Zandi, Saeid, Masoumeh Esmaeili and Kumars Farahbakhsh, ‘Victims of Corruption Suffer Personal and Collective Loss: A Qualitative Study of Public Perceptions’, Illness, Crisis & Loss, 33 (2025), 397–416 <https://doi.org/10.1177/10541373241234503>

Zhang, Yonggang and Azer Dilanchiev, ‘Economic Recovery, Industrial Structure and Natural Resource Utilization Efficiency in China: Effect on Green Economic Recovery’, Resources Policy, 79 (2022), 102958 <https://doi.org/10.1016/j.resourpol.2022.102958>