Abstract:Penelitian ini mengkaji pertanggungjawaban hukum seorang direktur yang menggunakan aset pribadinya untuk memenuhi kewajiban pembayaran pesangon perusahaan, khususnya ditinjau dari Pasal 1338 KUH Perdata dan Undang-Undang…
Nomor 40 Tahun 2007 tentang Perseroan Terbatas. Penelitian ini bertujuan untuk menganalisis keabsahan perjanjian yang melibatkan penggunaan aset pribadi direktur serta untuk menentukan dasar hukum pertanggungjawaban direktur atas pembayaran hak-hak karyawan. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan kasus. Bahan hukum dianalisis secara deskriptif dan kualitatif melalui penalaran deduktif. Temuan penelitian menunjukkan bahwa perjanjian di mana seorang direktur secara sukarela berjanji menggunakan aset pribadinya untuk menjamin atau memenuhi kewajiban pesangon perusahaan dapat mengikat secara sah selama memenuhi syarat sahnya perjanjian berdasarkan Pasal 1320 KUH Perdata. Pertanggungjawaban pribadi direktur timbul dari hubungan kontraktual yang dibangun secara sukarela, bukan secara otomatis karena jabatannya sebagai organ perusahaan. Penggunaan aset pribadi juga tidak menghapuskan prinsip pemisahan entitas hukum (kekayaan terpisah) antara perusahaan dan direktur. Temuan ini menekankan pentingnya pengaturan kontraktual yang jelas guna memberikan kepastian hukum dalam pemenuhan kewajiban pesangon.
This study examines the legal responsibility of a director who uses personal assets to fulfill a company’s severance payment obligations, particularly from the perspective of Article 1338 of the Indonesian Civil Code and Law No. 40 of 2007 concerning Limited Liability Companies. This study aims to analyze the validity of an agreement involving the use of a director’s personal assets and to determine the legal basis of the director’s responsibility for the payment of employee compensation. The research employs a normative juridical method with statutory, conceptual, and case approaches. Legal materials were analyzed descriptively and qualitatively through deductive reasoning. The findings indicate that an agreement in which a director voluntarily undertakes to use personal assets to secure or fulfill the company’s severance obligations may be legally binding as long as it satisfies the requirements for a valid agreement under Article 1320 of the Civil Code. The director’s personal liability arises from the contractual relationship voluntarily established, rather than automatically from the director’s position as a corporate organ. The use of personal assets also does not eliminate the separate legal entity principle between the company and the director. These findings emphasize the importance of clear contractual arrangements in providing legal certainty for the fulfillment of severance obligations.
Abstract:This research aims to determine whether public ownership, board of directors compensation and audit committee have an effect on tax management in basic consumer goods industrial companies listed on the Indonesian Stock Exchange.…
xchange. Secondary data was obtained based on purposive sampling of financial reports. The population was conducted on basic consumer goods industrial companies listed on the IDX with a number of 54 companies, while the samples were selected with purposive sampling method obtained a total of 12 companies or 36 samples for the period 2017-2019. But the 36 samples processed the result is abnormal distribution, so the researcher increase the observation period on the IDX in 2015.2020. Data analysis method used is multiple linear regression. The results of this research indicated that the public ownership, board of directors compensation and audit committee no have significant effect on the tax management.
Abstract:The purpose of this study is to determine and analyze the indicators of motivational deterioration in marine officers of PT PELNI (Persero) Jakarta related to their preferences in ship type placement (2000 pax, 1000 pax,…
and 500 pax), identify the main indicators that cause the decline in motivation of marine officers of PT PELNI (Persero) Jakarta, and analyze the relationship between indicators of motivational deterioration with marine officers' preferences for different types of ships. In this study, researchers used a qualitative method with a descriptive form and emphasized the use of motivation theory and the concept of motivational deterioration to analyze indicators of motivational deterioration of marine officers of PT PELNI (Persero) Jakarta in ship type placement. From the results of the study it is known that there is a salary gap that has not been adjusted to the applicable career pattern for the promotion path, which is one of the main factors triggering the decline in motivation of marine officers of PT PELNI (Persero) Jakarta in ship type placement, as well as other factors that contribute to motivational deterioration, namely the absence of a clear career pattern system and a promotion path that is not running optimally, this condition affects the preferences and performance of marine officers in assignments on various types of ships. The data was obtained from books, scientific journals, official company and government websites, company directors' decrees, and valid online media articles.
Abstract:One measure of service success is patient satisfaction; in the world of health, patient satisfaction indicates that the services provided have been delivered properly by health workers. The purpose of this study was to analyze…
nalyze the relationship between waiting time and outpatient satisfaction at Gunung Maria Tomohon Hospital. The method used in this research is quantitative research which is descriptive analytic using a cross-sectional study approach with a sample of 266 respondents (total sampling) with univariate and bivariate analysis. The results showed that based on the results of the chi-square test, a value of p = 0.001 (<α = 0.05) was obtained, indicating that there is a relationship between waiting time and outpatient satisfaction at Gunung Maria Tomohon Hospital. Based on the results of the analysis, it can be concluded that there is a relationship between waiting time and outpatient satisfaction at the Outpatient Polyclinic of Mount Maria Tomohon Hospital. As a suggestion for hospital leaders, especially for outpatient directors at Gunung Maria Tomohon Hospital, it is recommended to set health service standards, particularly for outpatients, to enhance their satisfaction.
Abstract:This study explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating…
erating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.
Abstract:The Company may be examined for information or reports if it is suspected that the Company has committed an unlawful act that is detrimental to shareholders or other people or members of the board of directors or commissioners,…
ioners, an unlawful act and is detrimental to shareholders and other people. The obligation to hold an extraordinary general meeting without the presence and knowledge of shareholders in Decision Number 92 / Pdt.G / 2020 / PN.Yyk is a case that can be imposed by a judge with sanctions for the organizer to and return one hundred shares) NV Javaasche Bioscoop en Bouw Maatschappy filed an appeal after 14 days of the judge reading the decision
Abstract:This study aims to analyze the influence of the determinants of disclosure sustainability reporting. The determinants of sustainability reporting classified are financial performance and corporate governance. Financial performance…
erformance includes company size, profitability, leverage and liquidity. Corporate governance includes the board of directors and audit committee. The data used in this study is secondary data in the form of sustainability report data, annual report and financial statements companies registered on Asia Sustainability reporting Rating (ASRRAT) in 2018-2021 by purposive sampling methods. This study uses a quantitative approach to the method of analysis using multiple linear regression tests.