Analisis Yuridis Pertanggungjawaban Pidana Pengurus Koperasi Simpan Pinjam dalam Penghimpunan Dana Masyarakat Berdasarkan Putusan Mahkamah Agung Nomor 2113 K/PID.SUS/2023

Abstract

: Savings and Loan Cooperatives are fundamentally established as business entities founded upon the principle of mutual cooperation to improve the welfare of their members through savings and lending activities conducted within the framework of membership. However, in practice, certain cooperatives have deviated from their statutory objectives by collecting public funds on a large scale, thereby giving rise to criminal law issues, as reflected in the Supreme Court Decision Number 2113 K/Pid.Sus/2023 concerning the Indosurya Savings and Loan Cooperative case. This study aims to analyze the basis of criminal liability imposed upon the management of savings and loan cooperatives engaged in public fund collection and to evaluate the conformity of the Supreme Court's legal reasoning with Indonesian banking and cooperative laws governing such activities. The findings reveal that criminal liability cannot merely be attributed to a person's formal position as a cooperative manager but must be established through proof of active participation, control over the policy of collecting public funds, criminal intent, and involvement in utilizing the cooperative as an instrument for unauthorized public fund collection, thereby fulfilling the elements of Article 46 paragraph (1) of the Banking Law in conjunction with Article 55 paragraph (1) point (1) of the Indonesian Criminal Code and the Anti-Money Laundering Law. Furthermore, the Supreme Court correctly applied the law by adopting a substance over form approach, emphasizing the actual nature of the business activities rather than the formal legal status of the cooperative. This approach strengthens legal certainty, enhances public protection, and reinforces the criminal accountability of cooperative management within Indonesia's economic criminal law framework.

Keywords: Criminal Liability, Savings and Loan Cooperative, Public Fund Collection, Banking Law, Supreme Court Decision