scholarly journals TINJAUAN YURIDIS DUALISME STATUS HUKUM INDIVIDU PENJABAT DIREKTUR KORPORASI

2021 ◽  
Vol 5 (1) ◽  
pp. 111
Author(s):  
Handoyo Prasetyo ◽  
Subakdi Subakdi

The corporation is one of the backbones of economic growth in Indonesia. The corporation as a legal subject in the form of a legal entity  due to its functional nature, will always be represented by an individual who is authorized by law to carry out corporate management functions. Individual Director of a corporation who comes from an internal corporation raises a dualism of legal status that covers Individual of Director, namely the Manpower Law and the Limited Liability Company Law. In addition, Individual of Director must also comply with all regulations related to their business activities (compliance principles). This research is made by looking at the factors that cause the dualism of legal status of Individual Director and the efforts made to provide legal protection for employees who act as corporate director in applying the principle of compliance to ensure the achievement of good corporate governance. Because this research is a research in the field of law, this research uses a normative juridical research method which is descriptive analytical in nature, to analyze the phenomena and what factors cause these problems / phenomena, namely the dualism status of Individual Director law. From this research, it was found that the factors of the dualism of legal status of Individual Director were because the holding company did not give up the employment status of individual employees who were appointed as directors and in contrast, Individual of Director were also reluctant to give up their employment relationship with the holding company. In order to protect the Individual Director from all legal risks that he faces in the implementation of the functions of the board of directors, the principle of compliance must be implemented properly and always act in a professional manner for the advancement of the corporation. Korporasi menjadi salah satu tulang punggung pertumbuhan ekonomi di Indonesia. Korporasi sebagai subjek hukum yang berbentuk badan hukum (rechtspersoon) karena sifat fungsionalnya, akan selalu diwakili oleh seorang individu yang diberikan kewenangan oleh undang-undang untuk melaksanakan fungsi kepengurusan korporasi. Individu Direktur korporasi yang berasal dari karyawan internal korporasi menimbulkan dualisme status hukum yang menaungi Individu Direktur yakni Undang-undang Ketenagakerjaan dan Undang-undang Perseroan Terbatas. Disamping itu Individu Direktur juga harus mentaati semua peraturan yang terkait dengan kegiatan usahanya (compliance principle). Penelitian ini dibuat dengan tujuan mengetahui faktor-faktor yang menjadi penyebab terjadinya dualisme status hukum Individu Direktur korporasi dan upaya yang dilakukan guna memberikan perlindungan hukum bagi karyawan yang menjabat sebagai direktur korporasi dalam menerapkan compliance principle guna memastikan tercapainya tata kelola perusahaan yang baik (good corporate governance). Karena penelitian ini adalah penelitian di bidang hukum, maka penelitian ini mempergunakan metode penelitian yuridis normatif yang bersifat deskriptif analitis, untuk menganalisis fenomena yang ditemukan dan faktor apa yang menyebabkan timbulnya masalah / fenomena tersebut yakni adanya dualisme status hukum Individu Direktur. Dari penelitian ini ditemukan faktor-faktor timbulnya dualisme sistem hukum yang menaungi Individu Direktur di disebabkan karena korporasi induk (holding company)  tidak melepaskan status ketenagakerjaan individu karyawan yang diangkat menjadi direktur dan sebalinya Individu Direktur juga enggan melepaskan hubungan ketenagakerjaannya dengan holding company. Untuk melindungi Individu Direktur dari segala resiko hukum yang dihadapinya dalam pelaksanaan fungsi direksi, maka compliance principle harus dilaksanakan secara baik dan senantiasa bertindak secara profesional demi kemajuan korporasi.

Author(s):  
Ni Komang Putri Rahayu

The objective of the research is to reveal the Competence of Independent Commissioners in realizing Good Corporate Governance. The research method used is normative juridical research method with conceptual approach, legislation and case approach. The result of the research shows that the Independent Competence of Independent Commissioners in achieving Good Corporate Governance means that the regulation of the competence and integrity requirements of independent commissioners in Good Corporate Governance, especially the competency requirements are regulated in Limited Liability Company Law and Capital Market Law which regulates core business competence and core competency behavior. Meanwhile, the integrity of an independent commissioner is regulated in a code of conduct that an independent commissioner must adhere to. Tujuan penelitian untuk mengetahui pengaturan Kompetensi Komisaris Independen dalam mewujudkan Good Corporate Governance. Metode penelitian yang digunakan adalah metode penelitian yuridis normatif dengan pendekatan-pendekatan konseptual, perundang-undangan dan pendekatan kasus. Hasil penelitian menunjukkan pengaturan Kompetensi Komisaris Independen dalam mewujudkan Good Corporate Governance dimaksudkan bahwa pengaturan syarat kompetensi dan integritas komisaris independen dalam Good Corporate Governance khususnya syarat kompetensi diatur dalam Undang-Undang Perseroan Terbatas dan Undang-Undang Pasar Modal yang mengatur mengenai kompetensi inti bisnis dan kompetensi inti perilaku. Sementara itu, untuk integritas komisaris independen diatur dalam code of conduct (pedoman perilaku) yang harus dipatuhi oleh komisaris independen.


2020 ◽  
Vol 2 (2) ◽  
pp. 165-200
Author(s):  
Junaedi Junaedi

on the contrary, good employees must also have a sense of belonging and high loyalty to the company where they work. PT. Perkebunan Nusantara IV (Persero) is a State-Owned Enterprise (SOE) in the form of a Limited Liability Company (PT) (hereinafter referred to as PTPN IV). In the context of state-owned PT, a good state-owned PT is a state-owned PT that can contribute to stakeholders to ensure public welfare. The instrument for PTPN IV to contribute to stakeholders in order to ensure the realization of public welfare is the implementation of Good Corporate Governance (GCG). In addition, in implementing GCG it is also necessary to apply Good Corporate Culture (GCC) because GCG and GCC have a very close relationship. GCG is the visible side of the company, while the GCC is the inside side of the company or the value side of corporate management. Assets with a total value of more than Rp. 14 trillion must be secured for the sustainability and sustainability of the company's business wheels. The safeguarding of these assets must start from the smallest, an example in this study is the security of oil palm Fresh Fruit Bunches (FFB) which are often stolen, both by “ninja”, and “mafias”. Various modes of crime surfaced, such as theft of FFB; trimming FFB; land grabbing; employee abuse; darkening of the core & Crude Palm Oil (CPO); and employee mistreatment. One of the breakthroughs in implementing GCG that will be implemented at PTPN IV to secure assets to minimize the theft of oil palm FFB is the application of technology, information, and communication at PTPN IV in the form of an application system "Smart Security of Integrity".   Keywords. Good Corporate Governance; Asset Security; and PTPN IV Palm Oil Theft


2008 ◽  
Vol 38 (1) ◽  
pp. 1
Author(s):  
Ari Wahyudi Hertanto

AbstrakThe company financial report in Indonesia does comply to Company Lawthat recent is Law number 40 year 2007 that applied to either private orpublic company as had governed at article 56 previous company law. Roleand function of lawyer in this subject is to assure that the financial structurereported has reliability and accountability under legal concerns. This articleis focused not only on company law aspect but also submits deeper thoughtsby more relevant factors. It 's embarked on knowledge of standard professionthat giving supports behind the financial report creation. Many affiliatedprofessions those also have different concern but here they are ought toperform mutualism symbiosis under thought that they are have dependencyand relevancy each other


Obiter ◽  
2019 ◽  
Vol 40 (1) ◽  
Author(s):  
Maleka Femida Cassim

Effective shareholder control over the board of directors is patently in the interests of good corporate governance, accountability and transparency. In recognition of this modern reality, the policy focus in company law has shifted to encouraging shareholder participation and shareholder engagement in corporate affairs. Bearing in mind that very few shareholders of large public companies attend meetings in person, proxy voting is of vital importance to corporate democracy. This article discusses enhanced rights conferred by the Companies Act 71 of 2008 in relation to shareholder proxies who attend, speak and vote at shareholders’ meetings. It also considers the pressing practical question whether companies may impose a cut-off time for the lodgement of shareholder proxies.


Author(s):  
Eleandra Maria Prigol Meneghini ◽  
Ana Paula Pereira dos Passos ◽  
Jeferson Lana

Objective: To promote a discussion on the benefits and challenges of the process of implementing mechanisms and good corporate governance practices in a multifamily company. Method: the case was based on real problems of a privately held multifamily organization and fictitious narratives were developed for its construction. Originality/relevance: Multifamily companies potentialize the existence of conflicts between the main ones due to the plurality of partners regarding corporate management and control. In this teaching case, some of these dilemmas were presented and how corporate governance could avoid, mitigate or remedy them in order to find adequate alignment between family members. Results: Conflicts of interest and information asymmetries indicated the need for new solutions for business continuity. Among these solutions, there was the possibility of implementing mechanisms and good corporate governance practices. Theoretical/methodological contributions: It is expected that the student develops an understanding of the need to consider inherent gains and losses in decision making and the particularities of the organization, such as shareholder composition, maturity of the organization and protection of capital and property.


Author(s):  
Ni Ketut Supasti Dharmawan

In Indonesia, the General meeting of Shareholder through teleconference mechanism can be conducted under the provision of Article 77 of Law No. 40 of 2007 concerning Limited Liability Company. This teleconferencing mechanism allows all participants to see and to hear each other as well as  to participate in the teleconference meeting. There is legal vacuum with regard to position of shareholders in the General Meeting by teleconference mechanism, especially in the case of network problems. However, by analogy with the legal construct of the provisions of Article 90 of the Company Law can be stated that the position of shareholders continues to be recognized as a legal subject who has legal right and has valid votes counted even if the minutes of the meeting have not been signed electronically because internet network problem as long as treatise or the minute of General Meeting of shareholders is made by notarial deed and shall be signed by the Notary who made the deed.


2021 ◽  
Vol 11 (1) ◽  
pp. 1-11
Author(s):  
Dinda Estasari ◽  
Widya N. Rosari ◽  
Tito Sofyan

This study aims to examine and to analyze the legal protection of exporters and importers in international trade transactions using Letter of Credit (L/C) as a payment system at PT. Bank Maybank Indonesia Tbk branch of Bengkulu. The type of this study was normative legal research with descriptive analytical research design. The result of this study indicated that in an international payment system that used L/C, both exporters and importers were protected, thus exporters did not have to worry about their goods not being paid for, while importers did not need to worry that the goods they bought did not arrive or that they would lose payment, because the bank would guarantee this matters if the required documents were appropriate. PT. Bank Maybank Indonesia Tbk branch of Bengkulu, in protecting its customers, must have considerations both based on the provisions of national banking regulations and based on the applicable banking practices. The efforts made by banks to protect exporters and importers were such as banks have to implement good corporate governance, apply Know Your Customer principles including the principle of prudence in providing L/C facilities, apply the Know Your Employee principle. Moreover, it was necessary to apply optimal sanctions in case of violation of procedures. The L/C arrangements at PT. Bank Maybank Indonesia Tbk branch of Bengkulu adheres to UCP 600 so that it can avoid differences or misinterpretation between the transacting parties as far as possible.


2012 ◽  
Vol 1 (2) ◽  
Author(s):  
Yufenti Oktafia

Earning managements is a management action in the process of preparing financial statements to influence the level of earnings that is displayed. Earnings management is one factor that can reduce the credibility of financial statements. Add to bias earnings management in the financial statements and can interfere with the use of a trusted financial reports profit figures as a result of these engineering profit numbers without engineering. Corporate governance is a concept proposed to improve business performance through supervision or monitoring management performance and ensuring accountability of management to the stakeholders with a framework based on rules. The concept of corporate governance as proposed for the achievement of corporate management more transparent to all users of financial statements. If this concept is applied properly it is expected that economic growth will continue to rise in line with the transparency of corporate management a better and will benefit many parties. Detection possibility of earnings management in the financial statements, examined through the use of estimates of total accruals. Total accruals consist of nondiscretionary accrual and discretionary accruals. Earnings management occurs because of opposition from various interested parties on the financial statement information, which interested parties on financial statements information that is internal and external parties. Conflicts of interest that occurs is minimized by a mechanism that is capable of aligning the interests of external and internal parties. Agency theory suggests that earnings management issues can be eliminated with the supervision of their own through good corporate governance.<br /><br />Keywords: corporate governance, discretionary accrual<br /><br />


2020 ◽  
Vol 3 (2) ◽  
pp. 32
Author(s):  
Busyra Azheri ◽  
Upita Anggunsuri

A business decision is very important to determine the quality of the Board of Directors in carrying out their duties professionally and responsibly as expected by Good Corporate Governance (GCG). The effectiveness of the Board of Directors is the center of the implementation of Good Corporate Governance. Bank Business is very risky (such: credit risk, reputation risk, etc.). The Board of Directors in making a business decision, will always face unpredictable condition. In Banking practice, the Head of Branch Office Bank is the extension of Director, if the Head of Branch Office Bank signs credit agreement out of the rules (plafond). His action has categorized as ultra vires, so the consequence is the Head of Branch Office Bank can be held responsible for his action. In this case, the Board of Directors has not taken responsibility for the action of the Head of Branch Bank, based on Business Judgment Principle, the Director has not taken its responsibility for ultra vires act which is done by the Head of Branch Office Bank, as along as Director has managed the Company in good faith, carefully and does not against the law. Therefore, Business Judgment Principle gives legal protection to the Director in making a business decision


2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Ayu Anita Ekaristi Oroh ◽  
Lintje Kalangi ◽  
Anneke Wangkar

PT. Bank Tabungan Negara, Tbk Manado is one of the branch offices of BUMN’s, which must implement Good Corporate Governance in accordance with GCG principles set by the Minister of BUMN PER-01 / MBU / 2011. Internal audit is one of the elements in GCG and has a role in overseeing the implementation of corporate management and overseeing any practices undertaken by the company. The implementation of GCG in the bank must follow the rules of BI and follow GCG guidelines by KNKG. Therefore, this study aims to determine the implementation of GCG at the bank and to determine the role of internal audit in realizing the implementation of GCG. This type of research is qualitative descriptive. The method of analysis used in this research is descriptive method with data collection technique such as interview, observation and documentation. The results of this study is Bank Tabungan Negara has implemented GCG according to applicable rules that is by implementing the principles of GCG. Furthermore, internal audit plays a role in realizing the implementation of GCG Bank BTN.Keywords : Analysis, The Role, Internal Audit, Good Corporate Governance, GCG


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