The Important Role of Legal Aspect to Prevent and Overcome Corruption of Social Assistance Funds during the Covid-19 Pandemic in Indonesia

Covid-19 pandemic is an ongoing problem in 223 countries, areas or territories in the world. Globally, as of 9 march 2021, there have been 116.521.281 confirmed cases of Covid�19 reported to WHO. Indonesia has been severely affected by the Covid-19 pandemic, with more than 1.379.662 cases, the highest in Southeast Asia, and 18th in the world. The most visible and tangible effects of the pandemic have been on Sustainable Development Goal 8, decent work and economic growth, caused by a suspension in economic activities, lower-income, less work time and unemployment for certain occupations. In this matter, the government of Indonesia has distributed social safety nets in the forms of special social assistance programs amid Covid-19 pandemic. However, large budget for the social assistance fund are prone to be corrupted, the management of social assistance tends to be minimal in transparency and accountability with justification of fast handling process. This research aims to determine various potential corruption practices in the social assistance funds management by various parties and the impact on poor people’s right violations during emergency situation. Results of this research said that there were various forms of corruption namely eliminating factual verification, mark-up, cutting funds, fictitious funds, and audits that violate the procedures. Legal aspect has the strategic role in optimizing the implementation of confiscation of assets resulting from corruption as a deterrent effect for potential perpetrators of economic crimes and issuing legal framework for the establishment of real-time, open access, and integrated information system in the Covid-19 social assistance fund programs management