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Directors have a crucial role in the company, with the potential for actions that are not in accordance with corporate governance that can be detrimental and cause conflicts of interest, threatening the company's growth. In this context, Good Corporate Governance becomes crucial as a supervision to prevent detrimental actions. This article discusses Directors' Transactions involving Conflicts of Interest and legal certainty of director actions. The research uses normative juridical methods, with a statutory regulatory approach as the basis. Actions or transactions with a conflict of interest are considered not to be a legal problem if they are carried out in good faith, in accordance with KEP-412/BL/2009. However, a different view emerges from the principles of good corporate governance which suggest avoiding transactions with conflicts of interest. The research conclusion confirms that directors, as holders of trust, cannot be held responsible for losses if they act in good faith. Although the law allows transactions with conflicts of interest, the principles of good corporate governance emphasize the importance of avoiding actions that involve conflicts of interest in order to maintain the principles of good corporate governance.

Cooperation between economic actors such as financial institutions is an embodiment of the concept of the rule of law in economic development. Financial institutions such as banks provide credit to the public but there are also credit risks. So Bank Indonesia issued Guidelines for Preparing Credit Policies (PPKPB) for Commercial Banks, on March 31 1995, through Bank Indonesia Directors' Decree No.27/162/KEP/DIR which contains credit agreements in standard form. The existence of standard clauses in bank credit agreements containing the debtor's obligations, which aim to protect the creditor's interests, is unfair to the debtor. For this reason, it is necessary to study the weaknesses in the regulation of default on agreements with guarantees of mortgage rights. This research is based on John Rawls's Theory of Justice and Lawrence M. Friedman's Legal System Theory. The research specifications are analytical descriptive, with a sociological juridical research type. Regulations on default on agreements with guaranteed mortgage rights have weaknesses in the legal structure aspect, namely the lack of synergy between law enforcement officials. Apart from that, there are weaknesses in the legal substance aspect, namely related to the provisions contained in Article 15 UUHT, as well as weaknesses in the legal culture aspect which can be seen from the public's lack of knowledge about credit agreements and the lack of socialization regarding legal regulations related to the basic principles of agreement law.

The purpose of this study is to determine the influence of independent boards of directors and commissioners on the disclosure of sustainability reports on mining companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 4 years, namely the 2018-2021 period. The population in this study includes all mining companies listed on the Indonesia  Stock  Exchange  (IDX)  for  the  2018-2021  period.  The  sampling technique uses purposive sampling techniques. Based on the criteria that have been set in the acquisition of 10 companies. The type of data used is secondary data obtained from  www.idx.co.id site, the analysis method used is panel data regression analysis. The results of this study show that the board of directors has an effect on the disclosure of the sustainability report, then the independent commissioner has an effect  on  the disclosure  of  the sustainability  report.    

This study aims to determine the role of Islamic Extension Workers in empowering the economy through the basic food business carried out by the Ministry of Aceh Province, Bener Meriah Regency. The approach used in this study is descriptive qualitative, that is, after the data has been collected, a qualitative analysis is carried out and describes one data with other data in such a way as to obtain a complete general picture of the problem under study. Then the data collection method uses observation, interviews, and documentation. In determining research subjects, the authors use purposive sampling technique with informants one taklim board of directors, one person in charge of the basic food business and three worshipers.The results of this study are: Islamic religious instructors carry out informative/educational and consultative roles as well as the implementation of expected roles and actual roles and Result of the economic empowerment is the formation of financial independence of the taklim assembly and the creation of the congregation's ability to meet basic needs.

Accounting is a process of recording, classifying, and concluding every financial transaction that occurs and is the main thing in the hospital's finance department. The finance department is also used as a reference by the directors in making policies and decisions. The existence of an Accounting Information System will make it easier for the finance department and other related parts such as cashiers and accounting to collect data.    This study aims to determine whether the accounting information system for inpatient income at Benyamin Guluh Hospital, Kolaka Regency, is good or not. This type of research is a qualitative descriptive research while the processed data sources are secondary obtained through documents, notes, reports, archives and other supports according to the needs of the author. Data collection techniques are carried out by means of observation, interviews, and documentation which will be analyzed qualitatively and described in descriptive form.    The results of the data analysis show that the organizational structure contained in the Benyamin Guluh Hospital, Kolaka Regency, has separated the duties and authorities of each work function. The procedures used are also in accordance with generally accepted standard operating procedures.

Ownership of company shares entitles shareholders to do a number of things, such as attending and voting at GMS, receiving dividend payments and liquidation results; as well as. other rights pathways according to law. So that the ownership of the rights to shares is important to be able to have these rights, of course there must be proof of ownership of the rights to these shares. And if at any time the shares owned want to be sold or or transferred to the hands, a deed of transfer of rights over shares is required to be carried out with a deed of transfer rights. The deed of transfer of rights can be made in the form of a notarized deed or private deed. The deed of transfer of rights or compensation is submitted in writing to the Company. Which then records the transfer by the director.    

The Company is currently included in the qualification of a separate legal subject where to run the wheels of the company there must be an organ that runs it consisting of the General Meeting of Shareholders (GMS), the Board of Directors, and also the Board of Commissioners. The Board of Directors itself is an organ that carries out operations in a Company so that what is done by the Board of Directors is considered an act committed by the Company, but in this case there is no limit on when the directors are responsible for what they do when there is a violation and when the Company is responsible for what the directors do for the benefit of the Company When there is a violation. This research is a type of normative research which is not only descriptive It only explains what is true, and what is false of each problem and what factors influence. while the approach carried out in this study is the Law Approach Research (Statute approach) and case approach (case approach). And also The source of legal material in this study consists of primary legal material and secondary legal material. While the method of analysis of legal materials in this study is descriptive analytical which aims to describe precisely a problem.    

PT as a legal entity in carrying out legal actions must go through its management. Without a legal entity it will not work. The relationship between the directors and the company apart from being based on a working relationship, the directors also have a fiduciary relationship with the company. The Board of Directors has a fiduciary position in the company. Regarding the losses suffered by the company, both violations suffered by the company, whether violations of fiduciary obligations, ultra vires, or other mistakes committed by members of the board of directors, the shareholders of the company concerned have the right to file a derivative action (derivative action or derivative suit) against the members of the board of directors. Responsibility for the decision of the lawsuit is borne by the company. In addition, the obstacle that is often encountered in this case is that lawsuits that have been submitted to the court are often passive in handling them. An error or omission that results in a loss within the company, as the basis for a derivative lawsuit, has no clear criteria. This ambiguity results in it being difficult to qualify that the actions of the Directors or Commissioners have occurred by mistake or negligence, so shareholders can also take part in dealing with these problems when the company they run suffers losses caused by the Directors or Commissioners. The method used in this study is normative juridical with a case approach and statutory approach. So the purpose of our research is to find out how the legal protection of shareholders against companies is through Derivative Action lawsuits.

This study aims to analyze the responsibilities of directors in a company through a legal approach. In this context, the responsibility of directors refers to the legal obligations attached to directors in carrying out their duties and functions in a company. This study uses the literature analysis method to collect data from various legal sources, such as laws, court decisions, and related literature. The results of the research show that the responsibility of directors in a company has a strong legal basis. The directors have an obligation to act in good faith, carry out the functions of managing the company, and protect the interests of the company and its shareholders. They must make rational decisions, based on careful consideration and adequate information. However, there are several issues that need to be considered regarding the responsibilities of directors in the company. One of them is the potential problem of law violations by the directors, whether intentional or unintentional. In this regard, there needs to be an effective oversight and accountability mechanism in place to ensure that directors are held accountable for their actions.

The organ of the company in carrying out its management functions is the Board of Directors. The Board of Directors is one of the company's organs. In the company, directors have obligations that must be carried out. The negligence committed by the board of directors has the right to be held accountable and can be subject to sanctions. These actions can be detrimental to the company, and can lead to legal consequences of the actions that have been committed. It is better for the directors to ask for approval in advance in the company's GMS, but this is not done by the directors and only takes their own policies aimed at taking their own benefits which can clearly be detrimental to the company, because these assets belong to the company. From this background, in this issue what is discussed is how to analyze the abuse of authority of limited company directors over the use of company assets. This type of research belongs to normative law where the work done is to process data related to the problem, besides that this research can also be seen from its nature, literature research, library research, using legal literature materials related to the problem under study.

. The purpose of this article is to establish the development of the legal theory and doctrine of Piercing The Corporate Veil in the law on limited liability companies. The legal reform of legal persons can be traced back to two milestones in the history of legal persons, namely, firstly, the emergence of the theory of legal persons, which focuses on the personalization of legal persons as if they were persons, and secondly, the emergence of the corporate law doctrine known as Piercing the Corporate Veil, which is motivated to reveal the legal veil of the persons behind the company, namely, shareholders, directors and managers. The research method is normative law with a normative approach), concepts and cases. The results of this study can be attributed to the fact that the principle of piercing the corporate veil supports the implementation of the GCG to prevent the abuse of shareholder power. The principle of piercing the corporate veil can limit or prevent unlawful acts committed by shareholders, commissioners and directors who exploit corporate opportunities for personal gain or misuse of corporate assets. The conclusion of this study is that the legal effect of the principle of piercing the corporate shield on the liability of the PT, if violated, has the effect of limiting the liability of the company to unlimited liability (unlimited liability) up to the personal assets of the shareholders.