Penyalahgunaan Dana CSR Bank Indonesia: Perspektif Etika Akuntansi dan Akuntabilitas Keuangan Publik

Abstract

This study aims to analyze the misuse of Corporate Social Responsibility (CSR) funds by Bank Indonesia (BI) from the perspectives of accounting ethics and public financial accountability. The case emerged when the Corruption Eradication Commission (KPK) revealed allegations of CSR funds channeled through Commission XI of the House of Representatives (DPR RI) and diverted for personal gain, with potential state losses reaching billions of rupiah. This phenomenon highlights the weakness of internal control systems and the lack of good governance practices in public institutions. Using a qualitative descriptive-analytical approach, this research discusses violations of integrity, objectivity, and public responsibility principles as stated in the accounting profession’s code of ethics, as well as the failure to implement transparency, responsibility, responsiveness, and integrity in public accountability. The findings indicate that CSR misuse not only causes financial losses but also reduces legitimacy and public trust in Bank Indonesia and the Financial Services Authority. This study emphasizes the importance of strengthening supervisory mechanisms, enforcing accounting ethics, and implementing strict public accountability to prevent the misuse of public funds in the future.