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REMEDIASI MISKONSEPSI SISWA PADA MATERI FLUIDA STATIS SMA 71 JAKARTA BERBANTUAN APLIKASI LABORATORIUM MAYA
Full text linkMiskonsepsi dapat terjadi karena kesalahan prakonsepsi materi yang diberikan selama proses pembelajaran. Salah satu jenis miskonsepsi adalah kesalahpahaman yang terjadi ketika seseorang mengaitkan satu ide dengan ide lain, yang menghasilkan pemahaman yang bertentangan dengan temuan para ahli. Penelitian ini dilakukan untuk mempelajari bagaimana penggunaan laboratorium maya dapat membantu siswa memperbaiki miskonsepsi mereka tentang materi fluida statis. Studi ini menggunakan pendekatan satu grup pretest-posttest design. Metode ini melibatkan pertanyaan pilihan ganda bertingkat dengan model diagnosis tiga tingkat yang dilengkapi dengan indeks keyakinan jawaban (juga dikenal sebagai indeks keyakinan jawaban atau CRI). Hasil penelitian menunjukkan bahwa laboratorium maya berperan secara signifikan dalam meremediasi miskonsepsi siswa, dengan nilai z_hitung = 0,003 < α = 0,05. Selain itu, laboratorium maya meningkatkan kemampuan siswa untuk memahami nilai keuntungan dengan sukses sebesar 0,87, yang termasuk dalam kategori tinggi, menunjukkan hasil yang baik./Misconceptions can occur due to misconceptions of the material provided during the learning process. One type of misconception is a misunderstanding that occurs when a person associates one idea with another, resulting in an understanding that is contrary to the findings of experts. This research was conducted to study how the use of a virtual laboratory can help students correct their misconceptions about static fluid material. This study used a one-group pretest-posttest design approach. The method involved multilevel multiple-choice questions with a three-level diagnosis model equipped with an answer confidence index (also known as answer confidence index or CRI). The results showed that the virtual laboratory played a significant role in remediating students' misconceptions, with a value of z_hitung = 0.003 < α = 0.05. In addition, the virtual laboratory improved students' ability to understand the value of profit with success by 0.87, which is included in the high category, indicating good results
KAJIAN PENGATURAN IUS CONSTITUTUM AKIBAT HUKUM TINDAKAN DIREKSI DAN DEWAN KOMISARIS YANG SUDAH HABIS MASA JABATANNYA DAN IMPLEMENTASINYA
Full text linkJUDUL : KAJIAN PENGATURAN IUS CONTITUTUM AKIBAT HUKUM
TINDAKAN DIREKSI DAN DEWAN KOMISARIS YANG SUDAH HABIS
MASA JABATANNYA DAN IMPLEMENTASINYA
Keberadaan Perseroan Terbatas sebagai pelaku usaha dalam meningkatkan kinerja
perekonomian dalam dunia usaha sangat strategis dan menentukan. Bentuk badan usaha
berbadan hukum seperti ini banyak diminati dalam masyarakat, terutama karena sifat
pertanggung jawaban yang terbatas dari para pemegang saham jika terjadi kebangkrutan
perusahaan, yang hanya sebatas besar saham yang dimilikinya, dalam arti harta kekayaan
pemegang saham tidak ikut menanggung utang-utang perseroan. Perseroan Terbatas
sebagai suatu badan hukum yang dikualifikasikan sebagai subjek hukum, pendukung hak
dan kewajiban, dalam melaksanakan kegiatannya diwakili oleh oragnya, yaitu Rapat
Umum Pemegang Saham (RUPS), Direksi dan Dewan Komisaris. Tidak jarang ditemui,
anggota Direksi dan Dewan Komisaris telah berakhir masa jabatannya sesuai yang
ditetapkan dalam Anggaran Dasar Perseroan namun disisi lain, belum ada pengangkatan
kembali dan/atau penggantian melalui RUPS. Hal ini akan menghambat jalannya
operasional perseroan untuk mencapai maksud dan tujuan perseroan. Dalaim kaitan inilah,
beberapa permasalahan yang ingin dibahas dan dianalisis dalam penelitian ini adalah
bagaimana pengaturanya dalam hukum positif di Indonesia dan bagaimana akibat hukum
dari tindakan dan perbuatan hukum yang dilakukan anggota Direksi dan Dewan Komisaris
yang bersangkutan, baik terhadap Perseroan maupun terhadap pihak ketiga.
Metode penelitian yang dipergunakan dalam penelitian tesis ini adalah penelitian juridis
normative dengan metode pendekatan perundang-undangan (statute approach) yang
menelaah dan menganalisis kaidah-kaidah hokum yang terdapat dalam peraturan
perundang-undangan, khususnya yang terkait dengan Perseroan Terbatas. Data yang
digunakan adalah data sekunder dengan bahan hukum primer dan bahan hukum sekunder
serta bahan hukum tersier dengan teknik pengumpulan data yang bersifat studi literatur.
Berdasarkan hasil penelitian yang dilakukan ditemukan fakta bahwa Undang Undang
Nomor 40 Tahun 2007 tentang Perseroan Terbatas termasuk Undnag Undang Nomor 11
Tahun 2020 tentang Cipta Kerja sebagai bagian dari hukum positif di Indonesia yang
mengatur Perseroan Terbatas belum mengatur secara komprehensif terkait dengan status
dan keberadaan anggota Direksi dan Dewan Komisaris yang telah berakhir masa
jabatannya sesuai Anggaran Dasar Perseroan dan belum ada pengangkatan kembali atau
penggantiannya melalui RUPS, termasuk mengatur akibat hukum dari perbuatan hukum
yang dilakukan sehingga sering seklai menjadi persoalan hukum dalam masyarakat.
Kata Kunci : Hukum Positif, Direksi dan Dewan Komisaris, Masa Jabatan Yang Berakhir / TITLE: A Study on the Existing Legal Provisions of the Legal Consequences of the
Actions of Directors and Commissioners Whose Terms Have Expired and
Their Implementation
The existence of Limited Liability Companies (LLCs) as business entities plays a strategic
and crucial role in enhancing economic performance within the business sector. This form
of legal entity is widely favored by the public, particularly due to the limited liability of
shareholders in the event of corporate bankruptcy—meaning shareholders are only liable
up to the value of their shares, and their personal assets are not held responsible for the
company's debts. As a legal entity classified as a legal subject and bearer of rights and
obligations, an LLC operates through its organs: the General Meeting of Shareholders
(GMS), the Board of Directors, and the Board of Commissioners.
In practice, it is not uncommon to encounter situations where members of the Board of
Directors and the Board of Commissioners continue performing their functions despite the
expiration of their terms of office as stipulated in the Articles of Association, without
reappointment and/or replacement by the GMS. This situation may hinder the company’s
operations in achieving its objectives. In this context, this study addresses two main issues:
how such situations are regulated under Indonesian positive law, and the legal
consequences of actions and legal acts carried out by members of the Board of Directors
and Board of Commissioners whose terms have expired, both for the company itself and
for third parties.
This thesis employs normative juridical research, using a statute approach that examines
and analyzes legal norms contained in legislation, particularly those concerning Limited
Liability Companies. The data used are secondary data comprising primary, secondary,
and tertiary legal materials, collected through literature study techniques.
The findings reveal that Law Number 40 of 2007 on Limited Liability Companies, along
with Law Number 11 of 2020 on Job Creation, as components of Indonesia’s positive legal
system governing LLCs, do not comprehensively regulate the status and authority of
members of the Board of Directors and the Board of Commissioners whose terms of office
have expired as per the Articles of Association and have not yet been reappointed or
replaced by the GMS. Nor do they sufficiently regulate the legal consequences of legal acts
performed under such conditions, which often give rise to legal uncertainty and disputes
in practice.
Keywords: Positive Law, Board of Directors and Board of Commissioners, Expired Term
o
A LEGAL ANALYSIS OF THE INFLUENCE OF INTERNATIONAL TRADE ON IMPORT RESTRICTION POLICIES IN INDONESIA
No full textThis study examines how international trade dynamics influence Indonesia’s import restriction policies, focusing on the Minister of Trade Regulation Number 36/2023 and its amendment, the Minister of Trade Regulation Number 8/2024. The research aims to analyze how global trade commitments, particularly WTO principles such as GATT Articles I and XI, shape Indonesia’s regulatory framework; assess the economic and practical consequences of these restrictions for domestic industries and supply chains; and evaluate the balance between protectionism and trade liberalization, highlighting long-term implications for competitiveness and sovereignty. Using a normative juridical approach, the study reviews primary, secondary, and tertiary legal materials, including national legislation and international conventions such as WTO/GATT, AFTA, NAFTA, and ACFTA. Legal analysis is conducted qualitatively, focusing on trade regulations, licensing measures, and policy adaptations, complemented by doctrinal interpretation to construct a comprehensive understanding of the legal framework. Findings reveal that while the Minister of Trade Regulation Number 36/2023 sought to protect domestic industries and consumers, it disrupted supply chains and delayed shipments, imposing economic costs. Subsequent relaxations under the Minister of Trade Regulation Number 8/2024 and later reforms in 2025 improved efficiency and balanced deregulation with strategic safeguards. The study underscores the trade-off between short-term protectionism and long-term competitiveness, emphasizing the need for adaptive, transparent, and WTO-compliant policies. Insights from this research provide guidance for strengthening Indonesia’s import regulations while maintaining compliance with international trade obligations
Pertanggungjawaban Pidana Orangtua yang Menelantarkan Anak di Bawah Umur yang Menyebabkan Kematian” (Studi Kasus Putusan No.51/Pid/Sus/2020/PN. Atb)
No full textTerjadinya penelantaran anak di bawah umur oleh orangtua hingga menyebabkan kematian merupakan perbuatan yang bertentangan dengan hukum dan hak asasi anak. Anak sebagai pihak yang rentan harus mendapatkan perlindungan dari keluarga, masyarakat, dan negara. Namun, masih banyak kasus di mana orangtua lalai dalam menjalankan kewajibannya sehingga berdampak fatal bagi anak. Undang-Undang Nomor 35 Tahun 2014 tentang Perlindungan Anak telah mengatur pertanggungjawaban pidana bagi orangtua yang menelantarkan anak, namun dalam praktiknya masih terdapat berbagai kendala dalam penerapan hukum. Oleh karena itu, diperlukan kajian lebih lanjut mengenai bentuk pertanggungjawaban pidana bagi orangtua yang lalai hingga menyebabkan kematian anak. Rumusan masalah dalam skripsi ini adalah bagaimana pengaturan hukum pidana di Indonesia terkait pertanggungjawaban pidana orangtua yang menelantarkan anak dibawah umur hingga menyebabkan kematian, dan bagaimana unsur yang harus terpenuhi untuk menetapkan pertanggungjawaban pidana orangtua yang melakukan penelantaran terhadap anak di bawah umur dalam Putusan Nomor. 51/Pid/Sus/2020/PN.Atb.
Penelitian ini menggunakan metode penelitian hukum normatif, dalam hal ini menelaah peraturan perundang-undangan. Menggunakan sumber data sekunder yang meliputi bahan hukum primer, sekunder, dan tersier yang dianalisis secara kualitatif untuk mengkaji penerapan hukum serta pertanggungjawaban pidana orangtua dalam kasus penelantaran anak yang berakibat pada kematian.
Berdasarkan hasil penelitian, ditemukan bahwa meskipun terdapat ketentuan hukum yang mengatur sanksi pidana terhadap orangtua yang menelantarkan anak hingga menyebabkan kematian, implementasi di lapangan masih menghadapi kendala, seperti lemahnya penegakan hukum, minimnya pemahaman masyarakat terkait kewajiban orangtua, serta faktor lalinnya. Oleh karena itu, diperlukan penguatan regulasi, peningkatan efektivitas penegakan hukum, serta edukasi kepada masyarakat agar hak-hak anak dapat lebih terlindungi secara maksimal. / The occurrence of child neglect by parents leading to death is an act that contradicts the law and children's human rights. As vulnerable individuals, children must receive protection from their families, society, and the state. However, there are still many cases where parents neglect their responsibilities, resulting in fatal consequences for the child. Law Number 35 of 2014 on Child Protection regulates criminal liability for parents who abandon their children. However, in practice, various obstacles remain in the implementation of the law. Therefore, further study is needed regarding the forms of criminal liability for parents whose negligence leads to the death of a child.
The problem formulation in this thesis is how Indonesia's criminal law regulates the criminal liability of parents who abandon their underage children, leading to death, and what elements must be fulfilled to establish criminal liability for parents who neglect their children, as seen in Decision No. 51/Pid/Sus/2020/PN.Atb. This study employs normative legal research, examining legislation and using secondary data sources, including primary, secondary, and tertiary legal materials, which are analyzed qualitatively to assess the application of the law and the criminal liability of parents in child neglect cases resulting in death.
Based on the findings, although legal provisions exist that impose criminal sanctions on parents who neglect their children to the point of death, implementation in practice still faces challenges, such as weak law enforcement, a lack of public awareness regarding parental obligations, and other contributing factors. Therefore, strengthening regulations, enhancing the effectiveness of law enforcement, and educating the public are necessary to ensure children's rights are more effectively protected
PERLINDUNGAN HUKUM TERHADAP KREDITUR ATAS DEBITUR WANPRESTASI DAN TIDAK BERSEDIA MENYERAHKAN JAMINAN FIDUSIA SECARA SUKARELA
No full textABSTRAK
A. Nama : Idris H Hutapea
B. NIM : 2040057023
C. Bagian : Hukum Ekonomi
D Judul : : Perlindungan Hukum Terhadap
Kreditur Atas Debitur Wanprestasi Dan Tidak Bersedia Menyerahkan jaminan Fidusia Secara Sukarela.
E. Halaman : 96 Halaman + Daftar Pustaka.
F. Kata Kunci : Perlindungan Hukum, Wanprestasi
dan Jaminan Fidusia
G. Ringkasan Isi :
Pesatnya perkembangan ekonomi di Indonesia meningkatkan kebutuhan pembiayaan melalui kredit dengan jaminan fidusia, yang memungkinkan debitur tetap menguasai objek jaminan. Namun, risiko wanprestasi sering mempersulit eksekusi, terutama jika debitur menolak menyerahkan jaminan. Undang-Undang Nomor 42 Tahun 1999 memberikan dasar hukum eksekusi, tetapi Putusan Mahkamah Konstitusi Nomor 18/PUU-XVII/2019 memperketat prosedur dengan mewajibkan persetujuan debitur atau penetapan pengadilan. Rumusan Masalah dalam Skripsi ini adalah Bagaimana Pengaturan Pelaksanaan Eksekusi Jaminan Fidusia Pada Debitur Wanprestasi dan Bagaimana Perlindungan Hukum Kreditur Terhadap Debitur yang Wanprestasi dan Tidak Bersedia Menyerahkan Jaminan Fidusia Secara Sukarela
Penelitian ini merupakan penelitian hukum normatif dengan pendekatan perundang-undangan dan konseptual. Data yang digunakan berupa bahan hukum primer, seperti Undang-Undang Nomor 42 Tahun 1999 dan Kitab Undang-Undang Hukum Perdata, serta bahan hukum sekunder dari buku dan literatur lainnya. Analisis dilakukan secara deskriptif-analitis untuk mengevaluasi perlindungan hukum bagi kreditur dan prosedur eksekusi jaminan fidusia.
Dari hasil penelitian ini dapat disimpulkan bahwa eksekusi jaminan fidusia diatur dalam Undang-Undang Nomor 42 Tahun 1999 jo. Putusan Mahkamah Konstitusi Nomor 18/PUU-XVII/2019, yang mengharuskan eksekusi melalui pengadilan jika tidak ada kesepakatan wanprestasi. Hal ini menciptakan ketidakpastian hukum dan meningkatkan risiko kerugian finansial bagi kreditur.
H. Daftar Acuan : 22 Buku + 1 Undang-undang + 1 Putusan
I. Dosen Pembimbing I : Nanin Koeswidi Astuti, S.H., M.M., M.H., Dosen Pembimbing II : Dr. Paltiada Saragi, S.H., M.H.,"/"ABSTRACT
A. Name : Idris H Hutapea
B. NIM : 2040057023
C. Specific Program : Economic Law
D Title : Legal Protection for Creditors
Against Defaulting Debtors Who Refuse to Voluntarily Surrender Fiduciary Collateral.
E. Page : 96 Pages + References
F. Keyword : Legal Protection, Default
and Fiduciary Collateral.
G. Summary :
The rapid economic development in Indonesia has increased the need for financing through credit with fiduciary guarantees, which allows debtors to retain control over the collateral object. However, the risk of default often complicates execution, especially when debtors refuse to surrender the collateral. Law Number 42 of 1999 provides the legal basis for execution, but Constitutional Court Decision Number 18/PUU-XVII/2019 tightens procedures by requiring debtor consent or a court order. The research problem in this thesis includes: How is the regulation of fiduciary guarantee execution for defaulting debtors implemented? and How is legal protection provided for creditors against defaulting debtors who refuse to voluntarily hand over fiduciary guarantees?
This research adopts normative legal methods with statutory and conceptual approaches. The data used consists of primary legal materials, such as Law Number 42 of 1999 and the Indonesian Civil Code, as well as secondary legal materials from books and other literature. The analysis is conducted descriptively and analytically to evaluate the legal protection for creditors and the procedures for executing fiduciary guarantees.
The findings indicate that the execution of fiduciary guarantees is regulated under Law Number 42 of 1999 in conjunction with Constitutional Court Decision Number 18/PUU-XVII/2019, which requires court proceedings if no agreement on default exists. This creates legal uncertainty and increases the risk of financial losses for creditors.
H. References : 22 Books + 1 Law + 1 Court Decision
I. Academic Advisor I : Nanin Koeswidi Astuti, S.H., M.M., M.H., Academic Advisor II : Dr. Paltiada Saragi, S.H., M.H.
Analisis Yuridis Terhadap Hak Nafkah Anak Akibat Perceraian (Studi Putusan Nomor: 350/Pdt.G/2023/PN.Bks)
No full textHak nafkah anak merupakan salah satu aspek penting dalam permasalahan terkait perceraian, yang bertujuan untuk memastikan pemenuhan kebutuhan hidup anak yang terdampak oleh perceraian. Dalam konteks hukum di Indonesia, Undang-Undang Perkawinan dan peraturan terkait lainnya mengatur kewajiban orang tua untuk memberikan nafkah kepada anak setelah terjadinya perceraian. Namun dalam implementasinya sering kali kewajiban tersebut tidak dijalankan dengan baik. Rumusan masalah dalam skripsi ini adalah bagaimanakah ketentuan mengenai permohonan nafkah anak akibat perceraian berdasarkan pasal 41b Undang-Undang Perkawinan, dan bagaimanakah pertimbangan hakim terhadap gugatan yang tidak diminta dalam posita tetapi dimohonkan dalam petitum.
Penelitian ini merupakan penelitian hukum normatif dengan pendekatan kasus. Data yang digunakan adalah data sekunder berupa bahan hukum primer: Studi Putusan, Undang-Undang Nomor 1 Tahun 1974 Tentang Perkawinan, Peraturan Pemerintah Nomor Nomor 9 Tahun 1975 Tentang Pelaksanaan Undang-Undang Nomor 1 Tahun 1974 Tentang Perkawinan, Undang-Undang Nomor 39 Tahun 1999 Tentang Hak Asasi Manusia, Undang-Undang Nomor 35 Tahun 2014 Tentang Perlindungan Anak. Sedangkan bahan hukum sekunder diperoleh dari buku-buku, jurnal, maupun maupun literatur lain, bahan hukum tersier berupa kamus, kemudian bahan hukum yang terkumpul disusun dan dianalisis.
Dari hasil penelitian ini dapat disimpulkan bahwa dalam suatu perceraian tidak dapat menghapus kewajiban orang tua terhadap anak, yang salah satunya terkait pemberian nafkah anak. Apabila dalam praktiknya di pengadilan, maka seorang hakim harus dapat memberikan pertimbangan yang sesuai dengan ketentuan dalam Undang-Undang Nomor 1 Tahun 1974 Tentang Perkawinan./ Child maintenance rights are one of the important aspects in divorce-related issues, which aims to ensure the fulfillment of the living needs of children affected by divorce. In the legal context in Indonesia, the Marriage Law and other related regulations regulate the obligation of parents to provide maintenance to their children after a divorce. However, in its implementation, often these obligations are not carried out properly. The formulation of the problem in this thesis is how the provisions regarding child support applications due to divorce based on article 41b of the Marriage Law, and how the judge considers lawsuits that are not requested in the posita but are requested in petitum.
This research is a normative legal research with a case approach. The data used are secondary data in the form of primary legal materials: Decision Study, Law Number 1 of 1974 concerning Marriage, Government Regulation Number 9 of 1975 concerning the Implementation of Law Number 1 of 1974 concerning Marriage, Law Number 39 of 1999 concerning Human Rights, Law Number 35 of 2014 concerning Child Protection. Meanwhile, secondary legal materials are obtained from books, journals, and other literature, tertiary legal materials in the form of dictionaries, then the collected legal materials are compiled and analyzed.
From the results of this study, it can be concluded that in a divorce it is impossible to remove the obligations of parents to children, one of which is related to the provision of child support. If in practice in court, then a judge must be able to give consideration in accordance with the provisions of Law Number 1 of 1974 concerning Marriage
Breaking the Cycle: Legal Counseling for Drug Rehabilitation in Lido, Indonesia
No full textDrug abuse continues to be a major concern that affects both individuals and society as a whole. In response, the Indonesian government has adopted a rehabilitative approach for drug users, as detailed in the Narcotics Law. Legal counseling is a vital component of this strategy, providing recidivists with essential knowledge about their rights and responsibilities during the rehabilitation process, especially at the Narcotics and Drug Rehabilitation Center (NARKOBA) in Lido, Sukabumi. These counseling sessions feature presentations on narcotics laws, the rehabilitation process, and interactive discussions to engage participants effectively. The success of legal counseling is evident in participant feedback, with 95% indicating a greater understanding of rehabilitation laws and increased confidence in their reintegration, while only 5% express uncertainty about their future. To evaluate its effectiveness, pre- and post-counseling interviews assess participants' understanding. This initiative not only promotes legal awareness and encourages active participation in rehabilitation but also helps to diminish the stigma surrounding drug rehabilitation, supporting a comprehensive approach to recover
G2P1A0 37-38 Weeks Pregnant with Cephalopelvic Disproportion, Previous Caesarean Section Scar and Anemia: Risk Factors, Prevention and Management - Case Report
No full textIntroduction: Cephalopelvic disproportion (CPD) is a labor-related condition caused by a mismatch between fetal size and maternal pelvic capacity, resulting in obstructed labor and potential maternal-fetal complications. It may arise from pelvic contraction, excessive fetal growth, or a combination of both. Objective: This study aims to report a case of cephalopelvic disproportion with a history of previous cesarean section and anemia in a 29-year-old pregnant woman. Method: A descriptive case-report approach was used. Clinical data were collected from medical records, including patient history, physical examination, laboratory results, and obstetric management procedures. Result and Discussion: The patient, gravida 2 para 1 abortus 0, presented with abdominal tightening, visual disturbances, and a known history of narrow pelvis and previous cesarean delivery. Examination confirmed cephalopelvic disproportion with anemia. Labor progression was stagnant, indicating mechanical obstruction. Cesarean section was performed successfully, and pharmacological treatment was administered to manage anemia and postoperative recovery. Conclusion: This case illustrates the importance of early identification and multidisciplinary management of cephalopelvic disproportion in patients with previous cesarean section and anemia to prevent maternal and neonatal complication
Pengaruh Profitabilitas, Kualitas Audit, Ukuran Perusahaan, dan Komite Audit terhadap Kualitas Laba (Studi Empiris pada Perusahaan Subsektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2022-2024)
No full textRiset ini bertujuan agar menganalisis pengaruh profitabilitas, kualitas audit, ukuran bisnis, dan komite audit terhadap kualitas laba. Pendekatan yang digunakan dalam riset ini adalah kuantitatif dengan metode regresi linear berganda agar mengetahui arah serta besar pengaruh variabel independen terhadap variabel dependen. Pengujian hipotesis dilakukan melalui analisis regresi data panel dengan bantuan software STATA versus 15. Sampel riset mencakup 65 bisnissektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama tahun 2022-2024, sehingga total sampel yang dianalisis berjumlah 195. Output riset memperlihatkan kalau profitabilitas dan kualitas audit memiliki pengaruh signifikan terhadap kualitas laba, sedangkan ukuran bisnisdan komite audit tidak memberikan pengaruh yang signifikan. Temuan ini memperlihatkan kalau profitabilitas dan kualitas audit merupakan faktor kunci dalam meningkatkan kualitas laba bisnis. Sebaliknya, ukuran bisnisdan komite audit tidak memberikan dampak signifikan, yang kemungkinan disebabkan oleh keterbatasan peran struktural atau penggunaan indikator seperti rasio jumlah anggota komite audit terhadap jumlah komisaris independen. Riset ini di dukung oleh agensi teori dan teori sinyal, yang menyatakan kalau manajemen memiliki motivasi agar memberikan sinyal positif melalui laporan keuangan yang berkualitas, terutama jika didukung oleh sistem tata kelola yang efisien.
Kata kunci: Komite audit, kualitas audit, kualitas laba, profitabilitas, ukuran bisnis / This research aims to investigate the impact of profitability, audit quality, firm size, and audit committee on earnings quality. A quantitative method is utilized, applying multiple linear regression analysis to assess both the direction and strength of the independent variables’ influence on the dependent variable. Hypothesis testing is carried out using panel data regression analysis with the aid of STATA version 15 software. The study sample comprises 65 companies in the food and beverage sector listed on the Indonesia Stock Exchange for the period 2022–2024, yielding a total of 195 observations. The results indicate that profitability and audit quality significantly affect earnings quality, whereas firm size and audit committee do not show a statistically significant influence. These findings suggest that profitability and audit quality play a crucial role in improving a company’s earnings quality. On the other hand, the lack of significance for firm size and audit committee may be due to structural constraints or the measurement using proxies such as the ratio of audit committee members to independent commissioners. This study is grounded in agency theory and signaling theory, which propose that management is driven to deliver positive signals through reliable financial reporting, especially when reinforced by a sound corporate governance framework.
Keywords: Audit committee quality, audit quality, earnings quality, firm size, profitabilit
ANALISIS YURIDIS TERHADAP PEMERIKSAAN TINDAK PIDANA RINGAN MENURUT KUHAP DAN PERMA NO. 2 TAHUN 2012 (STUDI PUTUSAN NO. 590/PID.B/2019/PN SIM)
No full textTindak pidana ringan, terutama pencurian ringan, sering menuai kritik masyarakat karena proses hukum dan ancaman pidananya dinilai tidak sebanding dengan nilai barang yang dicuri. Seperti dalam Putusan No. 590/Pid.B/2019/PN Sim, terdakwa Samirin mencuri getah karet senilai Rp17.480 (tujuh belas empat ratus delapan puluh rupiah) dan diperiksa dengan acara pemeriksaan biasa.Penelitian ini merupakan penelitian hukum yuridis normatif dengan pendekatan perundang-undangann (statute approach) dan pendekatan kasus (case approach). Data yang digunakan adalah data sekunder dengan bahan hukum primer: Kitab Hukum Acara Pidana, Peraturan Mahkamah Agung No.2 Tahun 2012, Putusan No.590/Pid.B/2019/PN Sim, sedangkan bahan hukum sekunder diperoleh dari jurnal ilmiah, buku hukum, dan juga pendapat ahli hukum, dan bahan hukum tersier berupa kamus, kemudian bahan hukum dikumpulkan untuk disusun dan juga dianalisis. Dari hasil penelitian ini dapat disimpulkan bahwa KUHAP dan PERMA No. 2 Tahun 2012 mengatur acara pemeriksaan tindak pidana ringan diproses melalui acara pemeriksaan cepat tanpa penahanan oleh Ketua Pengadilan, hal ini sudah sesuai dengan asas peradilan cepat, sederhana, dan biaya ringan. Namun, dalam putusan tersebut, hakim tidak mempertimbangkan nilai barang yang dicuri sebagai tindak pidana ringan, sehingga penerapan hukum formilnya menjadi tidak sesuai. Akibatnya, putusan tersebut mengandung cacat formil dan dapat dibatalkan./Minor criminal offenses, particularly petty theft, often receive public criticism because the legal process and penalties are considered disproportionate to the value of the stolen goods. For instance, in Decision No. 590/Pid.B/2019/PN Sim, the defendant, Samirin, stole rubber sap worth Rp17,480 (seventeen thousand four hundred eighty rupiah) and was tried through a regular trial procedure. This study employs a normative juridical approach, utilizing both a statute approach and a case approach. The data used is secondary data, including primary legal materials such as the Criminal Procedure Code (KUHAP), Supreme Court Regulation No. 2 of 2012, and Decision No. 590/Pid.B/2019/PN Sim. Secondary legal materials are derived from academic journals, legal textbooks, and expert opinions, while tertiary legal materials include dictionaries. These legal materials were collected, organized, and analyzed systematically. The findings of this research conclude that KUHAP and Supreme Court Regulation No. 2 of 2012 stipulate that the examination of minor offenses must be conducted through a fast-track procedure without detention by the presiding judge. This aligns with the principles of swift, simple, and low-cost justice. However, in the aforementioned decision, the judge failed to consider the stolen item's value as a factor qualifying it as a minor offense. Consequently, the formal legal application was inconsistent, rendering the decision legally flawed and subject to annulment