PENCATATAN PALSU DALAM PEMBUKUAN REKENING DAN LAPORAN KEUANGAN OLEH CUSTOMER SERVICE BANK SYARIAH INDONESIA (BSI) KCP SEUTUI

Analisis Yuridis Tindak Pidana Perbankan

Abstract

This paper aims to determine the factors causing the crime of falsifying banking transaction records by bank employees and efforts to overcome it. The research method used in this study is an empirical juridical research method, namely by observing the implementation or enforcement of normative legal provisions in action in every particular legal event that occurs in society. Based on the results of the study, it shows that the mode of the crime of false recording in the bookkeeping of Islamic banking accounts by the customer service of BSI KCP Seutui bank is by making false/false recordings in the Banking system (T24 System), in which the 17 (seventeen) Deposits were indeed liquidated by the Defendant before the due date. The Defendant made it seem as if it was at the request of the customer but in fact it was not and the factors causing the occurrence of the crime of false recording in the bookkeeping of Islamic banking accounts by the customer service of BSI KCP Seutui bank are economic factors, weak supervision factors and customer negligence factors.