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:Various phenomena related to the implementation of integrity in the public sector demonstrate the importance of strengthening integrity values within organizations. One approach is through organizational culture, including…
ng the implementation of transaction practices through an Warung Kejujuran. This study aimed to explore auditors’ experiences in conducting transactions at an Warung Kejujuran. The study employed a qualitative approach using Moustakas’ transcendental phenomenology. Data were obtained through in-depth interviews and documentation involving auditors at the Jombang Regency Inspectorate who had experience interacting with the Warung Kejujuran. Data were analyzed through epoche, phenomenological reduction, imaginative variation, and the synthesis of meaning and essence, supported by NVivo for data organization, coding, and identification of thematic patterns. The findings indicate that transaction practices at the Warung Kejujuran provide auditors with experiences of applying integrity values through independent decision-making in the absence of direct supervision. These experiences are reflected in self-control as a basis for honest action and in the fulfillment of obligations as an element of an auditor’s moral responsibility. Thus, the essence of auditors’ experiences in transaction practices at the Warung Kejujuran lies in their ability to conduct transactions independently through self-control and fulfillment of moral obligations in situations with limited external supervision.
Abstract:The rapid growth of the telecommunications industry, driven by increasing demand for digital services, is not always accompanied by stable financial performance due to cost pressures, competition, and infrastructure investment…
stment requirements. This condition requires companies to manage their finances effectively, making financial ratio analysis important in evaluating corporation performance. This study aims to analyze the effect of activity ratios, liquidity ratios, and solvency ratios on the financial performance of telecommunication companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research uses a quantitative approach with a descriptive research design. The data used are secondary data obtained from financial statements. The sampling technique uses purposive sampling with 18 companies over a three-year period, resulting in 54 observations. The analysis method used is multiple linear regression with SPSS. The independent variables include activity ratio (TATO), liquidity ratio (CR), and solvency ratio (DER), while the dependent variable is financial performance (ROE). The outcome show that partially, the activity ratio does not have a substantial effect on financial performance. Meanwhile, liquidity and solvency ratios have a negative and substantial effect on financial performance. Simultaneously, all three ratios have a substantial effect on financial performance. These findings indicate that financial performance is influenced by asset management, the ability to meet obligations, and capital structure.
Abstract:This study aims to analyze the interpretations, behaviors, and preferences of gold investment among civil servants (PNS) of the South Sulawesi Provincial Government in facing economic volatility and inflation. Using a descriptive…
scriptive qualitative method with a case study approach, this study collected data through in-depth interviews with 13 informants consisting of active civil servants, retirees, and financial practitioners, supported by secondary data analysis. The results show that PNS interpretations of gold are multidimensional, namely as an effective life buffer and hedge against inflation, as well as an instrument for fulfilling cultural obligations (uang panai' and siri'). This study found a transformation in investment behavior from gold jewelry to gold bars and digital savings, driven by mental accounting mechanisms through payroll deduction systems to discipline spending. In conclusion, the local culture of Bugis-Makassar interacts dynamically with modern financial literacy, creating a hybrid investment pattern supported by sharia compliance and the integration of regional banking technology.
Abstract:The study concludes that taxpayer compliance is driven by various economic, social-psychological, and demographic factors. Economic factors, such as reasonable tax rates and the enforcement of effective penalties, play a…
significant role in improving compliance. Additionally, social-psychological aspects, including increased tax awareness, trust in government, and social norms, are critical in influencing taxpayer behavior. Demographic characteristics, such as age, education, and income levels, also affect compliance likelihood. To foster higher tax compliance, governments must adopt a comprehensive strategy that combines economic incentives, social influence, and educational initiatives. Addressing these diverse factors can lead to a more efficient tax system and encourage voluntary compliance among taxpayers.
Abstract:This study aims to examine the academic resilience of Islamic boarding school students through a library research approach by reviewing national and international literature related to personal, social, spiritual, and pedagogical…
dagogical factors that shape students’ academic endurance. Findings indicate that academic resilience among santri develops through the interaction of self-efficacy, intrinsic motivation, self-regulation skills, and social support from peers, teachers, and dormitory caregivers. The disciplined, communal, and religious environment of pesantren strengthens adaptive coping mechanisms, particularly in managing academic pressure, demanding study schedules, and religious obligations. International literature highlights that interpersonal support and religious culture enhance students’ psychological resilience and academic engagement. Moreover, spiritual routines such as prayer and scriptural study function as emotional regulation tools that promote mental stability. The review also reveals that pesantren’s intensive instructional methods foster long-term academic perseverance, although they may increase stress when not accompanied by adequate social support. Overall, this study underscores that academic resilience among santri is a product of the holistic ecology of Islamic boarding school education. Therefore, strengthening resilience requires integrated strategies that simultaneously develop psychological, social, and spiritual capacities.
Keywords : Academic Resilience, Islamic Boarding School,Students
Abstract:Mechanical Engineering Education (PTM) demands logical precision and mastery of high technology, creating an intensive academic burden for students. This condition often leads to an invisible dichotomy between "campus obligations"…
ligations" and "religious obligations," where Muslim PTM students struggle to maintain consistency in Islamic discipline, such as five-times prayer and moral development. This research aims to explore the challenges faced by Mechanical Engineering Education (PTM) students in maintaining Islamic discipline amid high academic demands. The method used is a Literature Review with a critical approach, which collects and analyzes various literature to identify gaps in knowledge. The main findings reveal that the primary challenges include the decline of ethical values such as honesty due to the impact of social changes and technological advancements, the risk of weakened character caused by the influence of global secular culture, and the heavy curriculum burden that leads to mental and physical exhaustion as well as conflicts between academic schedules and religious obligations. Furthermore, students' excessive focus on achieving high GPA and technical skills often neglects moral development, compounded by the lack of integration of the ta’dib concept and insufficient support from social environments that can enforce discipline. Therefore, a holistic and integrated solution is necessary to make Islamic ethics the foundation of academic and professional behavior,balancing technical expertise and spiritual aspects so that PTM students can become competent individuals with strong Islamic character.
Abstract:This study aims to analyze the concept and application of hospital criminal liability in cases of medical malpractice in the Indonesian criminal law system, as well as examine the relationship between the individual responsibility…
onsibility of medical personnel and the responsibility of hospital institutions. This study uses a qualitative approach with case study methods and a juridical-normative approach enriched with empirical data. Data was collected through in-depth interviews with legal practitioners, medical personnel, and hospital managers, accompanied by a documentary study of laws and regulations, court rulings, and related literature. The results of the study show that criminal liability in cases of medical malpractice is generally still focused on individual medical personnel as direct perpetrators, while the accountability of hospital institutions has not been optimally applied in criminal law enforcement practices. In addition, it was found that there is a complex relationship between the professional responsibilities of medical personnel and the institutional obligations of hospitals in ensuring health service standards, including aspects of supervision, risk management, and medical service systems. This study concludes that it is necessary to strengthen the concept of corporate criminal liability for hospitals in cases of medical malpractice in order to create legal certainty and more balanced protection for patients, medical personnel, and health service institutions. The findings of this study contribute to the development of health law studies and become a basis for consideration for policymakers in formulating more effective regulations and law enforcement mechanisms.
Abstract:This study aims to analyze the effectiveness of fulfilling children’s rights to maintenance after divorce at the Sibuhuan Religious Court by examining the legal foundations, the implementation of court decisions, and the…
he obstacles in their enforcement. This research employs a qualitative juridical-empirical approach through the analysis of statutory regulations, legal literature, and relevant court practices. The findings indicate that although fathers’ obligations to provide child maintenance are clearly regulated under both Islamic law and Indonesian positive law, their implementation in practice remains inadequate. The main obstacles include low legal awareness among the parties, economic constraints, weak mechanisms for monitoring the execution of court decisions, and institutional limitations within the Religious Court in ensuring continuous compliance. This study emphasizes that the effectiveness of child protection cannot rely solely on judicial rulings but requires strengthening institutional mechanisms, optimizing the role of mediation, and increasing public legal awareness. Therefore, fulfilling child maintenance rights after divorce should be positioned as an integral part of realizing substantive justice and protecting the best interests of the child.
Abstract:This research was conducted to assess the financial performance of PT Pertamina Geothermal EnergyTbk for the 2022–2023 period using a financial ratio analysis approach focused on profitability and liquidity ratios. The research…
research method used is quantitative descriptive, utilizing secondary data sourced from the company's financial statements. Indicators used in the profitability analysis includeNet Profit Margin, Return on Assets( ROA), and Return on Equity(ROE), while liquidity analysis is carried out usingCurrent Ratio, Quick Ratio, AndNet Working Capital Ratio.The analysis results show an increase in the profitability ratio, reflecting improvements in operational efficiency and the company's ability to utilize assets to generate profits. On the other hand, although the liquidity ratio has improved, its value has not yet reached the ideal level, indicating that the company still faces challenges in meeting its short-term obligations. Overall, PT PertaminaGeothermal EnergyTbk during the 2022–2023 period showed increasingly improving profitability performance, but still needs to pay attention to and strengthen liquidity conditions to maintain the company's financial stability.