Grobogan – Gratification control is in line with the government's program to eradicate corruption. The Government's Internal Control System (SPIP), helps the realization of one of the sub elements of the control environment, namely the enforcement of integrity and ethical values.

Quoted from the book Study on Implementation of Articles of Gratification in Court Decisions, from the Deputy for Prevention of the Corruption Eradication Commission (KPK) of the Republic of Indonesia, gratification can be interpreted as a gift in a broad sense. Acceptance of gifts or gratuities is an acceptance that is considered a bribe if it is related to the position and is contrary to the duties or obligations.

Civil servants or state officials sometimes accept gifts or gifts from partners, friends, or acquaintances, which contain a conflict of interest either in the service of the public interest or when given by looking at the position or authority attached to the position.

In the legal field, the regulation and mention of gratification have been known since the enactment of Law Number 20 of 2001 concerning Amendments to Law Number 31 of 1999 concerning the Eradication of Criminal Acts of Corruption (UU Tipikor).

The law requires civil servants or state officials to report to the KPK every receipt of gratuity related to the position and contrary to the duties or obligations of the recipient. If the illicit gratification is not reported to the KPK, then there is a risk of violating the law, both in the administrative and criminal domains.

Gratification is classified as one of several types of corruption offenses in the Corruption Eradication Act.

Regarding the application of gratification offenses within the framework of taking action against corruption, there are several things that can be raised, namely the elements of the gratification article which are considered bribes, the threat of criminal gratification offenses which are considered bribes, and the existence of a mechanism for reversing the burden of proof against receiving gratuities whose value is Rp. 10,000,000. ,00 (ten million rupiah) or more as stipulated in Article 12B paragraph (2) of the Anti-Corruption Law.

As its implementation, the offense of gratification which is considered a bribe is considered quite effective if it is applied in the context of finding unreasonable wealth belonging to civil servants/state administrators who are suspected of originating from illegal or illegal gifts.

Gratification control in an effort to eradicate corruption also supports the realization of the Government's Internal Control System (SPIP), in order to help realize one of the sub-elements of the control environment, namely the enforcement of integrity and ethical values. The issuance of Government Regulation Number 60 of 2008 concerning the Government's Internal Control System is a manifestation of the government's commitment to improving performance, transparency and accountability in managing state finances and clarifying the role of internal supervision. With the PP SPIP, it is clearer the role of government internal supervision in carrying out its duties and functions.

Good accountability must be supported by a reliable internal control system so that a person can be objectively accountable for the consequences of the authority he receives. One of the elements of the internal control system in question is the effective functioning of internal control.

As stated in Government Regulation Number 60 of 2008, it is stated that to strengthen and support the effectiveness of the internal control system, it is necessary to enforce integrity and ethical values.

Government agencies have developed and implemented rules of conduct and other policies that contain standards of ethical behavior, acceptable practices, and unacceptable practices including conflicts of interest. Matters that need to be considered include the rules of conduct that are comprehensive and direct in nature with regard to matters such as improper payments, appropriate use of resources, conflicts of interest, employee political activities, gratuities, and the application of professional care. (yogo)