scholarly journals Information-Conneted Approach in Identifying Capital Market Crime at Information Technology Era

Author(s):  
Suwinto Johan ◽  
Ariawan Ariawan
2020 ◽  
Vol 1 (2) ◽  
pp. 237
Author(s):  
Cynthia Kurniawan Ong

ABSTRAKArtikel ini memaparkan gagasan baru tentang teknologi informasi urun dana ekuitas (equity crowdfunding), berdasarkan Undang-Undang Pasar Modal dan peraturan otoritas jasa keuangan. Metode penelitian menggunakan metode pendekatan undang-undang  termasuk yang berasal dari aturan yang berkaitan dengan topik dan pendekatan konseptual yaitu pendapat hukum dari para ahli yang diambil dari jurnal, buku, dan sumber terverifikasi lainnya yang terkait dengan topik tersebut). Hasil penelitian menyimpulkan bahwa equity crowdfunding merupakan sistem baru yang penting dalam dunia bisnis oleh karena itu diperlukan payung hukum yang memadai untuk melindungi komunitas pengguna layanan. Meski sudah ada beberapa regulasi hukum terkait urun dana ekuitas, namun belum cukup menjelaskan keterkaitannya dengan pasar modal. Sehingga, aturan hukum teknologi baru informasi harus dijelaskan sedemikian rupa agar tidak menimbulkan kebingungan di kemudian hari dan dapat digunakan untuk perlindungan masyarakat. Kata Kunci: Pasar Modal, Teknologi Keuangan, Urun Dana Ekuitas ABSTRACT This article presents a new idea of equity crowdfunding information technology, based on the Capital Market Law and financial services authority regulations. The research method uses the statutory approach method including those derived from rules related to the topic and conceptual approaches, namely legal opinions from experts drawn from journals, books and other verified sources related to the topic). The results of the study conclude that equity crowdfunding is an important new system in the business world. Therefore, an adequate legal umbrella is needed to protect the community of service users. Although there are several legal regulations related to equity crowdfunding, they do not adequately explain its relationship to the capital market. Thus, the new information technology law rules must be explained in such a way so as not to cause confusion in the future and can be used for public protection. Keywords: Capital Market, Financial Technology, Equity Crowdfunding


2020 ◽  
Vol 2 (2) ◽  
pp. 34 ◽  
Author(s):  
Xianrui Hou

<p>Accounting supervision, one of the most basic functions of accounting, plays an extremely important role in accounting subject. As a new term in the field of information technology, blockchain technology has been continuously developed and improved in recent years, and it has gradually become a social focus. This paper introduces that blockchain can supervise accounting more effectively with its characteristics of openness, transparency, de credit, tamper proof and timing. Accounting supervision is a guarantee system to improve the quality of accounting information, but in recent years, due to the weakening of the ability of accounting supervision, financial fraud occurs from time to time. Because accounting supervision is not enough, accounting information is distorted and capital market is confused. Therefore, this paper analyzes the application of new information technology combined with accounting supervision, the reasons for weakening and the solutions.</p>


2021 ◽  
Vol 7 (1) ◽  
pp. 162-187
Author(s):  
Niken Previanti

The main issue discussed here, using a juridical normative method, regards the legal validity and implementation of, and legal protection given to investors, found in the Financial Services Authority Regulation No. 41/POJK.04/2020 re. Electronic Public Offering of Equity, Debt Securities and/or Syaria’ Undivided Share. Important to note is the fact that the Financial Services Authority is established by virtue of Law No. 21 of 2011 to replace and take over the functions of the Capital Market and Financial Institution Supervisory Agency and the Central Bank in regulating and supervising Indonesian Banks and Capital Markets and lastly protect consumers in the financial services industry.  Here should also mentioned the fact that the Capital Market Law (No. 8/1995) and its implementing regulations has yet to respond to how advances in information technology can be utilized to regulate-control and supervise public offering of shares or equity in the Capital Market.


2020 ◽  
Vol 16 (2) ◽  
pp. 81
Author(s):  
Andi Kusuma Negara ◽  
Hendra Galuh Febrianto

The number of millennial or forces born between 1981-2000 according to the 2017 National Socioeconomic Survey (Susenas) counts 88 million people or 33.75 per cent of Indonesia's population (BPS). PT Indonesian Central Securities Depository (KSEI) noted that young people or millennial generation still count the number of investors in the Indonesian capital market. Throughout 2018 the number of young investors reaching 21-30 years won 39.72% of the number of investors. Therefore BEI participated in using the Indonesian Central Securities Depository (KSEI) &amp; securities companies began to hold a variety of lessons ranging from talk shows, seminars to workshops &amp; capital market schools (SPM) information technology and investment knowledge. This research method is a causal relationship research with quantitative data with SPSS tools. contributing to this research were students of the faculty of economics and business at the University of Muhammadiyah Tangerang with a sample of 92 respondents. the results of this study indicate the fact that the development of information technology is significant to the investment interests of millennial. While investment knowledge has a positive and significant impact on investment interests in millennial.


2019 ◽  
Author(s):  
Adele Sadat Fatemi ◽  
Ali Sabbaghian

The aim of this study was to determine the impact of information technology in management of risks in the capital market-listed company is in Tehran Stock Exchange. The purpose of the present study is an applied descriptive approach. The target population for the survey, companies that from 2009 to the first half of 2015 have been a member of the Tehran Stock Exchange, through Cochranʼs sample size of 140 companies, respectively. We used cluster sampling method. In order to collect data from two questionnaires: risk management questionnaire Foakeh (2013) has 38 items and a standard questionnaire Chanvyas (2006) has 40 items, the whole five-item Likert scale questionnaire is above has been used. Data gathered through the questionnaire, sign the application was 21spss. For inferential analysis of the variables and to analyze the data from different statistical tests and regression was used Kolmogorov-Smirnov test. The results showed that information technology on risk management and its dimensions (primary market risk, market risk and the risk of secondary non-financial) impact.


2020 ◽  
Vol 4 (2) ◽  
pp. 153-172
Author(s):  
Novia Choirunnisa ◽  
Nahdlotul Fadilah

The readiness of the community in the era of information technology has opened up opportunities in online businesses such as equity crowdfunding, equity crowdfunding as an alternative capital is increasingly in demand, especially by novice businesses. The Financial Services Authority issues regulations regarding the Equity Crowdfunding transaction model by issuing the Financial Services Authority Regulation Number 37 / POJK.04 / 2018. This provides questions for the regulation of Equity Crowdfunding in Indonesian Capital Market Law. The writer in this study would like to examine and analyze the Equity Crowdfunding activities and legal protection for investors, because legal protection is a form of legal certainty. The research method used is a normative juridical types, the problem approach uses the legislation approach and the conceptual approach. The results show that equity crowd funding is a form of new innovation in funding sources. The service mechanism has many similarities with public offering activities in the capital market, only the implementation is simpler. Equity Crowdfunding legal protection for investors who have been registered in the provisions of Chapter 54 paragraph (2) POJK Number 37 / POJK.04 / 2018, providing the latest information is only placed on the organizer's website or website.


2020 ◽  
Vol 3 (1) ◽  
pp. 135
Author(s):  
Filosofi Putri Aulia ◽  
Poppy Sofia Koeswayo ◽  
Djoemarma Bede

This study aims to provide an overview for issuers related to investors' behavior in using the values presented in financial statements in the information technology era, by measuring the moderation effect of intangible assets on the relevance of earnings and book value of equity on stock prices. It tested using a price multiple moderated regression model and LQ45 indexed issuers on the Indonesia Stock Exchange from 2012 to 2018 as a sample. The results of the study show that investors in the Indonesian capital market use the magnitude of profits and intangible assets as a material for consideration in making investment decisions, and no longer use book value of issuer's equity. They do not fully switch to using intangible assets as the creator of the main value of issuers but instead use them as one of the considerations in buying shares of an issuer. However, now investors use the value of intangible assets more dominant than using the value of profits.


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