Jurnal Online Universitas Katolik Parahyangan / Parahyangan Catholic University Journal
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ASPEK HUKUM KEPAILITAN KOPERASI DI SEKTOR JASA KEUANGAN
No full textThe enactment of Law Number 4 of 2023 introduces a new category of cooperatives, namely Cooperatives in the Financial Services Sector. These cooperatives are permitted to receive funding exceeding 40 percent of their total assets from external parties while engaging in financial services activities. As a consequence, the Financial Services Authority (Otoritas Jasa Keuangan/OJK) is designated as the supervisory authority for such cooperatives. Accordingly, when Cooperatives in the Financial Services Sector experience financial distress resulting in default, their creditors may file bankruptcy petitions against them. However, such petitions cannot be submitted directly to the Commercial Court. Article 8B of Law Number 4 of 2023 requires that bankruptcy petitions be submitted first to the OJK for evaluation. Despite this requirement, there is currently an absence of detailed regulations governing the procedural mechanism for filing such petitions. This research employs a normative legal method using statutory and conceptual approaches. The study finds that creditors may submit bankruptcy petitions against cooperatives to the OJK, which is required to evaluate the petition within 45 days. If the cooperative is deemed unable to fulfill its debt obligations, the OJK will forward the petition to the Commercial Court for bankruptcy proceedings. Ultimately, the Government may dissolve the cooperative if its continued operation can no longer be reasonably expected due to insolvency
KEWENANGAN PENGADILAN YANG DIPILIH DALAM KLAUSULA PILIHAN PENGADILAN: TINJAUAN BERDASARKAN HUKUM PERDATA INTERNASIONAL INDONESIA
No full textA choice of court agreement made by contracting parties is recognized under Indonesian civil procedure law. Nevertheless, Indonesian courts frequently decline to uphold the jurisdiction of the court selected by the parties. This is because, under Indonesian Civil Procedure Rules, the principle of actor sequitur forum rei may take precedence over the parties’ choice of court agreement. Moreover, as Indonesian law does not expressly regulate the jurisdiction of foreign courts, Indonesian courts tend to assert jurisdiction over disputes even where the parties have nominated a foreign court in their agreement. This article is based on normative juridical research involving the analysis of legal materials consisting of statutes and regulations, case law, and legal doctrine. In light of these findings, the article proposes that Indonesia enact the Bill on Private International Law, which includes provisions governing international jurisdiction for both Indonesian and foreign courts. Additionally, the article advocates for Indonesia’s accession to the 2005 Hague Convention on Choice of Court Agreements and outlines recommended measures to safeguard Indonesia’s national interests through reformation of the judiciaries
ANALISIS PRAKTIK PENGUNGKAPAN ENVIRONMENTAL SOCIAL GOVERNANCE DALAM LAPORAN KEBERLANJUTAN PERUSAHAAN PROPERTI ASEAN YANG TERDAFTAR DI SUSTAINALYTICS ESG RISK RATING PADA TAHUN 2023
No full textPopulation growth creates a demand for housing, driving increased investment in the property and real estate sectors, especially in Southeast Asia. Investors are increasingly concerned about environmental issues and choose companies committed to sustainability, using environmental, social, and governance (ESG) indicators to assess company performance and business practices. The Task Force on Climate-Related Financial Disclosures (TCFD) helps companies prepare reports on climate-related risks and impacts to facilitate stakeholder understanding. This study analyzed sustainability reports of six property companies from Indonesia, Malaysia, the Philippines, Singapore, Thailand, and Vietnam, listed in the 2023 Sustainalytics ESG Risk Rating, based on the TCFD framework covering governance, strategy, risk management, metrics, and targets. Research found all companies disclose ESG practices, with most using TCFD as a criterion, including City Developments Limited, PT Bumi Serpong Damai Tbk, Pruksa Holding Company, AREIT, and S P Setia Berhad, while Vinhomes has not yet adopted TCFD. Comprehensive TCFD disclosures show effective climate risk management but do not ensure a low Sustainalytics ESG Risk Rating. Recommendations include consistent ESG disclosure, clarity, and structured reporting aligned with frameworks. Future research should explore cross-industry analyses or alternative ESG frameworks.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BEI PERIODE 2020-2023
No full textThe coal mining industry plays an important role in national economic growth, despite experiencing fluctuations during 2020-2023 due to the COVID-19 pandemic and its recovery. This study analyzes financial performance, particularly profitability measured by Gross Profit Margin (GPM), with independent variables including Debt to Equity Ratio (DER), Total Asset Turnover (TATO), firm size, and company growth. A hypothetico-deductive method with a causal approach was applied to coal companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023, using purposive sampling and financial statement data analysis with SPSS 26. The results indicate that DER, TATO, and firm size significantly influence profitability partially, while company growth does not. Simultaneously, all variables have an effect. The implication is that companies are advised to prioritize the management of DER, TATO, and firm size to improve profitability. Further research could include additional variables, extend the period, or cover other sectors.
SEMARANG-BATANG TOLL ROAD ECONOMIC VALUE FOR LOGISTICS AND INDUSTRIAL AREA DEVELOPMENT
No full textAbstract
This study analyzed the economic value of the Semarang-Batang toll road. Data used in this study were obtained through a literature review, a primary data survey of 140 respondents consisting of toll road users, arterial road users, and Micro, Small, and Medium Enterprises, and a secondary data survey. The methodology used was quantitative analysis, utilizing regression models and externality analysis. This study showed a 35.6% reduction in travel time, a 26.5% reduction in fuel consumption, and a 1,381 reduction in vehicle incidents and breakdowns. Furthermore, the toll road also provides positive benefits of IDR 32.6 billion per year due to increased land prices and reduced vehicle emissions.
Keywords: toll road; economic value of toll road; travel time; fuel consumption; vehicle emissions
Abstrak
Pada studi ini dilakukan analisis nilai ekonomi ruas jalan tol Semarang-Batang. Data yang digunakan pada studi ini diperoleh melalui studi literatur, survei data primer kepada 140 responden yang terdiri atas pengguna jalan tol, pengguna jalan arteri, dan pengusahaa Usaha Mikro, Kecil, dan Menengah, serta survei data sekunder. Metodologi yang digunakan adalah analisis kuantitatif, dengan menggunakan model regresi dan analisis eksternalitas. Studi ini menunjukkan bahwa terdapat pengurangan waktu tempuh sebesar 35,6%, pengurangan konsumsi bahan bakar sebesar 26,5%, dan berkurangnya kejadian dan gangguan kendaraan sebesar 1,381. Selain itu, terdapat pula manfaat positif jalan tol sebesar Rp32,6 miliar per tahun, akibat meningkatnya harga tanah dan pengurangan emisi kendaraan.
Kata-kata kunci: jalan tol; nilai ekonomi jalan tol; waktu tempuh; konsumsi bahan bakar; emisi kendaraa
QRIS dan Fragmentasi Sistem Keuangan Global: Tantangan terhadap Hegemoni Keuangan Amerika Serikat
No full textThe global financial system has long been dominated by the United States through the power of the US dollar, institutions such as the World Bank and the IMF, and financial infrastructures like SWIFT and Visa. This dependence creates structural vulnerabilities for developing countries. This article analyses how Indonesia utilises the Quick Response Indonesian Standard (QRIS) as a strategic instrument to strengthen financial sovereignty and reduce reliance on a US-centric global financial system. Employing Susan Strange’s (1988) structural power framework, expanded with insights from Helleiner, Norrlof, and Ostrom, this study explores four dimensions of financial structural power: control over credit, capital, and liquidity; the dominance of trade currency; influence over global financial systems; and the ability to shape financial institutions and rules. The findings demonstrate that QRIS represents Indonesia’s effort to expand financial autonomy, enhance domestic economic resilience, and contribute to the fragmentation and emerging multipolarity of the global financial order. This article explains that QRIS is not merely a technical innovation but a strategic instrument within the broader trend of global financial fragmentation
ANTARA KECERDASAN ARTIFISIAL DAN KEBUTUHAN PENALARAN HUKUM DALAM PENYUSUNAN JOINT VENTURE AGREEMENT
No full textThe development of Artificial Intelligence (AI) technology has made a significant contribution to the legal field, particularly in the drafting of business contracts such as Joint Venture Agreements (JVAs). AI assists in researching necessary data and drafting contractual clauses in JVAs. Although AI greatly facilitates contract drafting, it has inherent limitations because it cannot fully accommodate the legal context, or the specific needs of the parties involved in a transaction. This article examines the use of AI in contract drafting through the lens of Roscoe Pound’s theory of Mechanical Jurisprudence. Pound criticized the rigid application of law by judges, which this study analogizes to AI-generated contract clauses that are standardized and insufficiently responsive to the parties’ particular interests. The research is conducted through a literature review using a normative and prescriptive legal approach. The study concludes that AI should be used only as an auxiliary tool rather than as a primary reference in contract drafting, especially for complex business contracts such as JVAs. This is because AI-generated outputs are not the product of human legal reasoning capable of incorporating legal context, social norms, party interests, and considerations of justice. Consequently, such outputs remain rigid and require careful analysis and review by human contract drafters
TAX REVIEW ATAS PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI UNTUK MENILAI KEPATUHAN WAJIB PAJAK BADAN
No full textTax is the largest source of state income, so it is coercive, meaning that every citizen must carry out tax obligations. In the Self Assessment system, taxpayers can take advantage of loopholes in the system to illegally avoid tax obligations (tax evasion) by manipulating or hiding information about the income they earn.. Therefore, a tax review was carried out on one of the companies to determine corporate taxpayers\u27 compliance with fulfilling their tax obligations. Tax review starts from calculations and equalization to tax reporting that the company has carried out to assess the company\u27s compliance as a corporate taxpayer. This research used descriptive research methods and was conducted at PT KA, which operates in the property sector. Data was obtained from primary data, namely interviews conducted with company employees and documentation by collecting tax documents from PT KA. Then, data was obtained from secondary data, namely literature studies such as tax books, Tax Laws, Government and official articles. Based on the results of the tax review, PT KA still needs to comply fully with its tax obligations. This reason is because errors in tax calculations, and PT KA is still experiencing delays in depositing and reporting its taxes.
Respons ASEAN Terhadap Peredaran Narkoba Lintas Negara di Kawasan Golden Triangle
No full textPeredaran narkoba lintas negara di kawasan Golden Triangle merupakan kejahatan transnasional yang berkembang sebagai ancaman keamanan non-tradisional di Asia Tenggara. Fenomena ini ditandai oleh mobilitas aktor dan rute perdagangan lintas batas yang kompleks, serta keterbatasan kapasitas negara dalam melakukan penanganan secara unilateral. Kondisi tersebut mendorong perlunya kerja sama regional di bawah kerangka ASEAN Metodologi penelitian yang digunakan menitikberatkan pada pendekatan kualitatif melalui data sekunder seperti literatur, situs resmi, dan laporan. Analisis dilakukan menggunakan teori rezim internasional dengan menelusuri proses pembentukan rezim melalui tiga tahap: pembentukan agenda, pemilihan institusi, dan operasionalisasi. Hasil analisis menunjukkan bahwa isu narkoba dibingkai sebagai ancaman keamanan non-tradisional dan dimasukkan ke dalam agenda keamanan regional ASEAN, yang mendorong pengembangan kerangka Border Cooperation Management sebagai dasar koordinasi kejahatan transnasional, serta dioperasionalkan secara sektoral melalui ASEAN Senior Officials on Drug Matters (ASOD).
ABSTRACT
The transnational drug trade in the Golden Triangle region is a form of transnational crime that has envolved into a non-tradisional security threat in Southeast Asia. This phenomenon is characterized by the cross-border mobility of actors and coomplex trafficking routes, as well as the limited capacitu of states to adress it unilaterally. This condition has necesstated regional cooperation under the ASEAN framework. The research methodology employed emphasizes a qualitative approach utilizing secondary data such as literature, official websites, and reports. The analysis was conducted using international regime theory by tracing the regime formation process through three stages: agenda-setting, institutional selection, and operationalization. The analysis reveals that the dug issue has been framed as a non-traditional security threat and incorporated into ASEAN’s regional security agenda, prompting the development of the Border Cooperation Management framework as a basis for transnational crime coordination. This framework is then operationalized sectorally through the ASEAN Senior Officials on Drug Matters (ASOD)
Dampak Ekonomi Revitalisasi Pelabuhan Perikanan Pantai Sorong terhadap Kesejahteraan Masyarakat Sekitar
No full textPada tahun 2019, Pelabuhan Perikanan Sorong resmi naik kelas menjadi pelabuhan perikanan pantai dengan peningkatan kapasitas dari 15 unit kapal berukuran 5 GT menjadi 30 unit kapal berukuran 10 GT serta kapasitas bongkar muat ikan dari <0,5 ton/hari menjadi 0,5–5 ton/hari. Penelitian ini bertujuan untuk mencari tahu dampak ekonomi kenaikan kelas Pelabuhan Perikanan Pantai Sorong terhadap kesejahteraan masyarakat sekitar. Metode yang digunakan meliputi analisis deskriptif dan analisis multiplier untuk membandingkan kondisi sebelum dan setelah kenaikan kelas pelabuhan. Hasil penelitian menunjukkan bahwa rata-rata pendapatan nelayan di semua kelompok meningkat setelah kenaikan kelas pelabuhan. Pemilik kapal mengalami kenaikan pendapatan rata-rata per bulan dari Rp10,482 juta menjadi Rp12,086 juta, nelayan sewa dari Rp4,1 juta menjadi Rp4,442 juta, dan kru kapal dari Rp3,269 juta menjadi Rp4,009 juta. Total produksi ikan mencapai 5.079.149 kg dengan nilai tangkap sebesar Rp277,403 miliar pada tahun 2022. Jenis ikan dengan nilai tangkap tertinggi adalah Tiger sebesar Rp110,287 miliar. Analisis multiplier menunjukkan peningkatan nilai Multiplier Type I dari 1,436 menjadi 1,447 dan Multiplier Type II dari 1,522 menjadi 1,563. Peningkatan ini mencerminkan dampak ekonomi yang semakin luas, baik secara langsung, tidak langsung, maupun melalui induksi