EXTRAORDINARY CRIMES OF CORRUPTION VERSUS EXTRAORDINARY EVENTS OF COVID-19 IN INDONESIA

The COVID-19 pandemic has presented new challenges in governance in Indonesia, including increasing opportunities for corruption in the management of public funds. This study aims to examine the influence of internal factors, such as the weakness of the internal control system, and external factors, such as inflation, on corruption during the COVID-19 pandemic. The research method used panel data analysis with Partial Least Square (PLS) software in 32 provinces in Indonesia during the 2018-2021 period. The findings show that inflationary pressures significantly affect corruption actions, while weaknesses in the internal control system do not show a significant effect. These results indicate that the pandemic, in addition to being a health crisis, also provides opportunities for corrupt practices due to weak supervision. The implications of this study emphasize the need to improve internal control systems and holistic anti-corruption strategies, including increased transparency and accountability in the management of public funds during emergencies.