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Budi Handayani

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2024 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Environmental crimes committed by corporations cause broad ecological, social, and economic impacts on society and environmental sustainability. However, the system of corporate criminal liability in Indonesia still tends to rely on a retributive approach through fines and imprisonment of corporate managers. This approach is considered ineffective because it has not been able to restore environmental damage and fulfill the rights of affected communities. This study aims to analyze the weaknesses of corporate criminal liability in environmental crimes and reconstruct a restorative justice-based model of criminal responsibility. This research employs normative legal research using statutory and conceptual approaches. The results indicate that the reconstruction of corporate criminal liability should focus on environmental restoration through ecological rehabilitation mechanisms, compensation for affected communities, ecological penal mediation, and independent environmental audits. The restorative justice approach provides opportunities for corporations to take concrete responsibility for the environmental damage they cause so that environmental law enforcement is not merely punishment-oriented, but also aimed at environmental recovery and social justice.

Aulia Daisy Arsy Syafitri; Devina Lutfa Dianti; Nadila Salsavira; Renny Oktafia

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2024 CV. ALIM'SPUBLISHING

The Islamic Financial Sector (IFS) is a rapidly growing sector in the Islamic economy. IFS operates on Islamic law, so it must always adhere to Islam. IFS plays a crucial role in implementing Islamic principles aimed at helping society achieve prosperity, honesty, and fairness through a profit-sharing system. One of the key players in the Islamic financial sector is Islamic banking, which has a low credit risk, resulting in a sufficient margin for MSMEs. MSMEs, also known as Usaha Mikro Kecil dan Menengah (UMKM), are a type of productive business owned by individuals or corporations and regulated by Law No. 28 of 2008. UMKM has a significant role in Indonesia's economy. This potential is what motivates Islamic banks to facilitate the provision of loans to MSMEs. As time passes, Islamic banks have become capable of supporting MSMEs, which in turn attract MSMEs to conduct transactions at Islamic banks.

Emiliana Febriyanti Alda Jalut; Orpa Ganefo Manuain; Adrianus Djara Dima

Jurnal Hukum dan Sosial Politik 2024 International Forum of Researchers and Lecturers

This research is conducted with the aim of discussing and analyzing answers to problems such as the forms of actions that can be categorized as criminal acts of film piracy and the qualifications of criminal acts of film piracy on TikTok social media and how criminal liability for acts of film piracy in the TikTok application with regard to positive law in Indonesia. This research method is normative juridical method. Normative juridical method is a legal research method that focuses on library materials or secondary materials. With the approach used by researchers is a statutory approach and a conceptual approach. Based on the results of the research, benefits were obtained. The benefits obtained can be seen from the increase in likes and followers. Then the researcher also concluded that the act of piracy is categorized as a qualified offense with criminal aggravation which is included in the category of voorgezete handelings. In overcoming the existing problems, researchers argue that Tiktok also needs to be held accountable considering the losses caused are not small. However, researchers found that the legislation, especially Law Number 28 of 2014 concerning Copyright, does not separate sanctions for individuals and corporations. According to the author, there needs to be a separation of sanctions because the comparison of losses caused by actions taken by individuals and those taken by corporations is different.

Ahmed Al-Mahdi; Omar Rahman; Layla Karim

International Journal of Economics and Management Sciences 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This paper investigates the impact of sustainable supply chain management (SSCM) practices on corporate performance. Focusing on multinational corporations, the study assesses the effectiveness of green sourcing, waste reduction, and ethical labor practices in enhancing operational efficiency and reputation. Findings suggest that adopting SSCM practices not only improves environmental outcomes but also leads to increased profitability and customer loyalty.

Sriwahyu Ningsi Hengki; Fenty U. Puluhulawa; Jufryanto Puluhulawa

Jurnal Begawan Hukum (JBH) 2023 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

This research aims to analyze the judge's decision regarding environmental crimes committed by corporations through Decision Number 190/Pid.B/LH/2020/PN Plw. This research uses a type of normative research with three approaches for the purposes of legal analysis and explanation, namely the case approach, statutory approach and conceptual approach. In contrast to previous research, this research specifically describes how judges interpret judges' interpretations in deciding cases of environmental crimes committed by corporations in more detail, not only from a criminal law perspective but also from the perspective of environmental law itself. The results of this research show that the Defendant in the "a quo" case is not a human being/person who can physically act and speak in front of the court, but rather a corporation with a legal entity, so in this case the Defendant PT. APAI must be represented by its administrator, namely Mr. GKE who is the Director of PT. WHAT. The defendant's actions were categorized as gross negligence because they reflected very serious negligence because they had a significant impact and were detrimental to the wider community. The defendant was not sentenced to prison but was only sentenced to a minimum fine in accordance with the provisions of Article 99 Paragraph (1). The defendant was also sentenced to additional punishment or disciplinary action in the form of reparation for the consequences of the criminal act even though this article was not included in the prosecutor's indictment. The additional punishment imposed is in the form of the amount of costs required to improve the environment in the amount of land that has been determined by taking into account the polluter pays principle and the precautionary principle. For this reason, the imposition of additional criminal sanctions should be decided by considering the concept of sustainable and environmentally sound development by taking into account various aspects including social, economic and environmental.

Dea Cindi Amelia Ginting; Sri gusti Rezeki; Aldio Azani Siregar; Nurbaiti Nurbaiti

Pusat Publikasi Ilmu Manajemen 2023 Fakultas Ekonomi & Bisnis, Univ

The Digital Era has transformed the way humans interact and communicate through the development of information technology and social networks. Social media platforms such as Facebook, Instagram, and Twitter have reshaped the landscape of social interactions, enabling individuals to connect with people worldwide quickly and efficiently. This article conducts an in-depth analysis of the significant influence of social networks on social interactions in the digital era. Social networks facilitate the exchange of information, collaboration, and getting to know each other in various forms, ranging from text to visual and audiovisual content. In this context, there are two key elements in social interactions: social contact and communication. The Uses and Gratifications theory highlight the active role of social media users in choosing and utilizing these platforms to fulfill their needs for entertainment, information, personal identity, and social integration. Despite the convenience they offer, the use of social networks also presents significant challenges, such as privacy issues and social media addiction. It is crucial for individuals to develop a healthy self-awareness regarding their social media usage. Additionally, technology companies and policymakers must prioritize protecting users' privacy and creating an online environment that is healthy, safe, and inclusive for everyone. This analysis not only discusses negative impacts such as privacy and data security but also demonstrates the potential of social networks as powerful tools for building bridges between cultures, ideas, and people worldwide. Therefore, collaboration between society, governments, and corporations is essential in creating a positive and healthy online environment for all users.

Moh. Fahri; Moh. Rusdiyanto U. Puluhulawa

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The aim of this research is to find out criminal responsibility for political parties based on the perspective of responsibility theory and to find out the ideal sanctions for political parties that obtain funds from corruption. The research method used in this research is literature or normative, namely "the process of searching for a legal regulation , legal principles, and legal doctrine in order to answer the legal problems faced. The results and discussion of this research are: 1) Political parties that obtain funds from corruption crimes can be charged with legal responsibility, this is because political parties which are legal entities are included in the definition of corporations as intended in Law Number 8 of 2010 and Law Number 31 of 1999. Apart from that, the actions of political parties who receive funds from corruption crimes are also criminal acts of money laundering as stipulated in Law Number 8 of 2010. 2) The ideal sanction for political parties involved in or obtaining funds from corruption crimes is to reduce political party financial assistance sourced from the APBN/APBD by the amount 30%, this sanction is applied to political parties whose members commit criminal acts of corruption independently or singly and do not involve political parties and sanctions for the dissolution of political parties if they commit criminal acts of corruption collectively and/or political parties that receive funds from criminal acts of corruption.

Stefan Lamuel Ayub; Triesanto Romulo Simanjuntak; Putri Hergianasari

Journal of Administrative and Sosial Science (JASS) 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This research was conducted to find out and analyze what roles have been carried out by the Indonesian government in the process of implementing Human Rights Due Diligence in accordance with the vision contained in the ASEAN Economic Community Blueprint 2025. This research was conducted using descriptive analysis method to observe data relevant to the HRDD implementation process conducted by Indonesia. The implementation by the Indonesian government itself is based on the Guidelines on Business and Human Rights recommended by the United Nations. The results of the research found that the implementation of HRDD in Indonesia is carried out in accordance with the 3 pillars in the UNGPs 2011 and also the vision of humanity in the ASEAN Economic Community Blueprint 2025.

Nurfatmala Nurfatmala; Neneng Fitriah; Riska Komalasari; Sarip Hidayat; Fitri Raya

Jurnal Riset dan Publikasi Ilmu Ekonomi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Multinational corporations are involved in a country's economic sector because they are important in absorbing labor and increasing a country's per capita income. The purpose of this study is to highlight the importance of detailed knowledge about multinational companies that may have some impact on Indonesia's economy. The research method used is a qualitative research method using the technique of collecting library research data using multiple references and information from relevant institutions of the Indonesian economy. The findings show that the role of multinational corporations has both positive and negative impacts. On the positive side, the role of Multinationals could provide Indonesia with adequate opportunities to develop the country's economic sector through Indonesia's foreign exchange contributions. Apart from that, Indonesia is attracting attention from other countries as other countries believe that Indonesia can increase foreign investment due to Indonesia's rich resource potential and emphasis on labor wages in developing countries like Indonesia increasingly recognized. On the negative side, the Indonesian government does not emphasize multinational companies in terms of domestic trade and industry regulations, providing opportunities for domestic companies to compete domestically.

Jekson Saragih; Esra Natasya Br Sitepu; Reh Bungana Br PA; Maulana Ibrahim

Deposisi: Jurnal Publikasi Ilmu Hukum 2023 International Forum of Researchers and Lecturers

Corruption crimes that occur in Indonesia are increasingly developing in various sectors and are not only carried out by individuals but by corporations. However, the fact is that law enforcement still rarely touches cases of crimes committed by corporations, let alone holding these corporations accountable. The problems raised in this paper are: 1) What is the criminal responsibility of corporations as perpetrators of criminal acts of corruption in the case of the Nanti Agung road improvement project, Seluma Regency. 2) What were the judge's legal considerations in sentencing 8 suspects, including the former Head of the Seluma DPU Department? The approach method used in this research is literature study. Based on the research, the following results were obtained: 1) Corporate criminal liability as perpetrators of criminal acts of corruption in the case of the Nanti Agung road improvement project, Seluma Regency is the imposition of criminal liability on 8 suspects including the former Head of the Seluma DPU Department. 2) The basis of the judge's legal considerations in sentencing to 8 suspects, including the former Head of the Seluma DPU, was that the elements of the Corruption Crime were fulfilled, juridical considerations, as well as aggravating and mitigating factors. The author believes that the appropriate model of criminal liability is the imposition of criminal liability on corporations and corporate managers, so that there is a deterrent effect for corporations.

Edi Abral

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

Organizations are made up of people who react differently to the impact of corruption. Organizational integrity includes the integration of systems, operational organization, strategy, control, corruption, and ethical standards, thereby creating norms of behavior. Another misconception is that corruption originates from organizations, not the individuals within them, as if ethical violations in practice occur almost by osmosis from organizations that are not accountable to those individuals. Individual efforts to eradicate corruption are likely to be less successful than efforts made by organizations. The transfer of money from individuals into organizational dynamics can be seen in the case of criminal corporations. Disruption if the organization provides a structural framework that eliminates the possibility of practical corruption. The ability of individuals to interpret rules or decide whether to implement certain protocols should be avoided in systems that cannot be manipulated.

Soraya, Anugra; Purwanda, Sunardi; Taufik, Muhammad

DINAMIKA HUKUM 2023 Universitas Stikubank

The crime of trafficking in persons (TPPO) is an extraordinary crime that must be eradicated together. Anyone can become a victim, be it men, women, even children. This study aims to find out the form of legal arrangements for children who are victims of the crime of trafficking in persons in the old Criminal Code (KUHP) and the new Criminal Code in Law Number 1 of 2023 concerning the Criminal Code. The type of research used in this research is normative legal research. The approach used in this paper is the statutory approach and the comparative approach. The results of the study show that in the latest Criminal Code there is a detailed explanation regarding the crime of trafficking in persons, which regulates corporations, regarding the act of recruiting, transporting, harboring, sending, transferring or receiving a person, through threats of violence, use of force, kidnapping, confinement , forgery, fraud, abuse of power or position of vulnerability, debt bondage, or giving payments or benefits, as well as the minimum and maximum penalties that have been categorized in Law Number 1 of 2023.

Violy Amanda Salsabilla; Marhaendra Kusuma; Rike Selviasari

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This research aims to analyze the application of the Altman Z-Score method and the Springate method to predict financial distress at PT Kediri Tani Sejahtera and aims to analyze the comparison of financial distress from the Altman Z-Score and Springate methods before and during the Covid-19 pandemic for the 2018-2022 period. The type of this research is quantitative descriptive research, using the Altman Z-Score and Springate methods. The results of the research show that the Springate model is a reliable model for anticipating possible financial difficulties in businesses based on the two models that have been studied, while the Altman Z-Score model shows that corporations are in a gray state or experienced some minor financial difficulties during 2018-2022.

Abd. Manab; Y.A.Triana Ohoiwutun; Fanny Tanuwijaya

Deposisi: Jurnal Publikasi Ilmu Hukum 2023 International Forum of Researchers and Lecturers

The existence of political parties plays a strategic role in the development of democracy and the nation is faced with a number of issues that create a negative impression on these organs, some of which include; first, the problem of involvement of political parties in various cases of corruption and money laundering crimes that have an impact on the fall of public image and trust in the organization; second, the problem of pro and contra accountability of political parties involved in cases of corruption and criminal acts of money laundering before the law; and third, the issue of imposing criminal sanctions on political parties as the subject of corporate offenses known in corruption and money laundering. This research belongs to the typology of juridical normative legal research with secondary data types in the form of primary, secondary and tertiary legal materials. The approach taken includes the comparison, conceptual, statutory, and philosophical approaches, and analyzed descriptively qualitatively through literature. The results of the study show that; first, the justification of political parties as corporations in criminal acts of corruption and criminal acts of money laundering can be seen in five basic perspectives, namely philosophical foundation, juridical basis, historical basis, sociological basis, and political foundation of criminal law; second, the ideal concept of political party punishment as a corporation is carried out with a reconceptualization of the subject of corporate delictions in the affirmation of two types of corporations, namely corporations in the form of private and special corporations or in the form of public with different provisions on punishment arrangements. The need for an amendment to some provisions of the Corruption Law and the TPPU Law related to corporations in accommodating the two types of corporations into a forum for the implementation of ideas, of course issuing a law that contains specific provisions regarding special corporate punishment can be the answer to a myriad of issues regarding criminalization

Devina Wistiasari; Defen Defen; Deviana Lie; Jason Jason; Jesty Jesty +1 more

Jurnal Ilmiah Serat Acitya 2023 Universitas 17 Agustus 1945

AbstractThe global marketing perspective in international business is a necessary approach for companies operating in global markets. In the era of globalization, international business must understand and manage the challenges and opportunities that arise in the international market. Global marketing involves different strategies and tactics than domestic marketing, given the differences in culture, language, consumer preferences, and regulations in each country. This research aims to provide an overview of marketing in international business and to organize and classify the literature on marketing to clarify the importance of this tool and encourage future research in international business marketing (IBM) projections and the ubiquity of this tool's power in the hands of users. This research also focuses on companies that must be able to adapt their products and marketing messages to local preferences and the needs of consumers in each market and must have in-depth knowledge of international trade laws and regulations and develop effective cross-cultural communication skills. The global marketing perspective in international business is the key to a company's success in the global market. In an increasingly connected world, companies must be able to understand global markets, adapt their products and strategies, face existing challenges, and forge strategic partnerships. With the right approach, companies can achieve a competitive advantage in an increasingly complex global marketplace. Apart from that the contribution of research is also important to identify new challenges and opportunities for marketers, researchers and international companies and in terms of unraveling the existing contradictions, applying new theoretical frameworks to make better future decisions for large corporations, and providing higher quality research to new in the IBM context.  

Sri Utami Nurhasanah; Sarah Fitriyani

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to investigate the interplay between financial distress, tax justice, sustainable and ethical leadership, and their impact on tax compliance. The study employs a theoretical framework integrating principles of financial management, justice theory, and leadership ethics. A purposive sampling technique will be utilized to select participants from diverse organizational backgrounds, including corporations and non-profit entities. Data will be collected through in-depth interviews and thematic analysis will be employed to analyze the qualitative data. Preliminary findings suggest that financial distress exacerbates tax compliance challenges, while ethical leadership and a fair tax system positively influence compliance behavior. The study contributes to understanding the complex dynamics shaping tax compliance and provides insights for policymakers and organizational leaders to enhance compliance practices.

Kusumo,S.H,Mhum., Dr.Bambang Ali

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2021 Prodi PPKn Universitas Slamet Riyadi

The subject of Tax Law is an individual (person) and a Legal Entity or Corporation. In the enforcement of tax law, there are often deviations from the Tax Law, both committed by individuals and corporations. Efforts to resolve these irregularities for person actors are easier to resolve in accordance with applicable law, but for corporate actors there are many obstacles. What is this obstacle, is revealed through research. The research was carried out with the type of juridical nomative research, the nature of the research was descriptive. The dominant data source is secondary data, which includes primary legal materials, secondary legal materials and tertiary legal materials. The results of the study indicate that the obstacles that arise in law enforcement against corporations are caused by weaknesses in legal substance, weaknesses in legal structures, weaknesses in legal culture and weaknesses in procedural law.  

P. Sihombing, Ranto; Palupi, Monika; Dyah Ayu, Stephana; Purnamasari, Vena

Dinamika Akuntansi Keuangan dan Perbankan 2015 Faculty of Economic and Business Universitas STIKUBANK

Environmental damage occurs at this time pushed corporations to change their business strategy into environmental strategy. Hence, performance measurement system is also used toward environmental. The Result of research conducted by Perego and Hartman (2009) has found relationship between environmental strategy and the use of performance measures mediated by performance measurement system (PMS). Based on the limitation of study conducted by Perego and Hartman (2009), this study replicate and meliorate by distributing questionnaires to corporate social responsibility (CSR) division of corporations in Indonesia. Because this division is part of the corporations, they are considered to understand more on the company's policy on social and environmental. Research of this study found that relationship between environmental strategy and the use of performance measurement system mediated manager sensitivity to environment and degree of congruity. Keywords: environmental strategy, uses performance measurement, company policy, sensitivity, congruity.