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:Fractional premium schemes in life insurance generally follow two main approaches: True Fractional Premiums, which are easy to implement but less fair to policyholders who die mid-period, and Apportionable Fractional Premiums,…
miums, which are more actuarially fair but administratively more complex. This study designs a Hybrid Fractional Premiums model that combines both approaches through a weighted linear combination using parameter , based on the 2023 Indonesian Mortality Table (TMPI), a 5% interest rate, a 10-year coverage period, and monthly premium payments. This descriptive quantitative study applies actuarial mathematics, covering the present value of insurance benefits, true fractional, apportionable fractional, and hybrid annuity factors, up to premium determination using the equivalence principle. The results show that the hybrid premium consistently lies between the true fractional and apportionable premiums, increases sharply with the insured's age, and is higher for males than females due to differences in mortality rates. Changes in the value of have a linear effect on the premium, although the impact is relatively small (a difference of less than IDR 200 per month). The hybrid model with is recommended as the optimal balance between actuarial fairness and ease of implementation, offering a more flexible alternative for premium determination in Indonesia's life insurance industry.
Abstract:The purpose of this study is to analyze the effect of the Federal Funds Rate before and during the Covid-19 pandemic on economic stability in five developing countries in the Southeast Asian region which are members of an…
n economic and geopolitical organization, namely the Association of Southeast Nations (ASEAN) to see short-term relationships. and long-term during that period. The indicators of economic stability used are the benchmark interest rate for deposits, the reference interest rate for loans, the balance of payments which includes exports and imports, inflation, exchange rates, and the money supply. In this study, the method used was the quantitative method and the data obtained was secondary data sourced from International Financial Statistics (IFS) from January 2015 to December 2022 which used the Vector Error Correction Model (VECM) approach in the Eviews 9 application. The results found indicated that in the long run, the existence of FFR volatility has a positive effect on the Deposit and Export Reference Rates. While those that have a negative effect are Loan Reference Rates, Imports, Exchange Rate Inflation, and Money Supply. In the short term, the existence of the FFR interest rate has a positive effect on the Reference Rates for Deposits, Imports, and Inflation. While those that have a negative effect are Loan Reference Rates, Exports, Exchange Rates, and Money Supply
Abstract:The rapid development of digital payments has made financial transactions easier, but it has also increased the risk of fraud and threats to transaction security. This article aims to analyze the influence of internal audit…
dit on fraud prevention and transaction security in digital payment systems through a Systematic Literature Review (SLR) approach. The study was conducted by reviewing various literature discussing the role of internal audit, fraud prevention, and digital transaction security. The results indicate that internal audit plays a crucial role in identifying risks, evaluating the effectiveness of internal controls, and supporting fraud detection and prevention through the use of digital technologies such as continuous auditing, data analytics, and real-time transaction monitoring. Furthermore, integrating internal audit with robust control systems and adequate security technology can improve transparency, accountability, and transaction security in digital payments. Thus, internal audit is a crucial factor in supporting fraud prevention and maintaining the reliability of digital payment systems.
Abstract:This study aims to analyze the impact of QRIS (Quick Response Code Indonesian Standard) digital payments on the economic resilience of MSMEs in Makassar City, specifically within the Muhammadiyah University of Makassar area.…
rea. This study used a qualitative approach with data collection techniques through observation, interviews, and documentation. The results indicate that QRIS digital payments have a positive impact on the economic resilience of MSMEs, small and medium enterprises (SMEs), through increased operational efficiency, ease of transactions without dependence on cash, automated financial recording, increased sales volume, and expanded market access. With a single QR Code for all digital payment platforms, MSMEs are able to reach more consumers, especially the younger generation. Despite technical challenges, MSMEs are able to adapt well. This study concludes that QRIS functions not only as a digital payment tool but also as a strategic instrument that strengthens poverty reduction, income stability, and economic resilience of MSMEs in Makassar City in facing the dynamics of the digital economy.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) are important pillars of the regional economy, yet they still face various limitations in financial management and business decision-making. A low understanding of accounting…
often leads to financial decisions being made intuitively without an adequate information base. This article aims to analyze the impact of accounting understanding on the quality of financial decision-making in culinary MSMEs in Ambon City, using the case study of Ibu Suherni La Umar's Ayam Geprek business. The research method uses a qualitative explorative approach through in-depth interviews and observation. The results showed that although the business owner has not fully implemented a formal accounting system, practical understanding related to costs, turnover, profit margins, and the use of digital platforms and non-cash payments has helped in making more rational financial decisions. The use of GoFood and QRIS was proven to increase turnover, transaction efficiency, and the financial security of the business. This study concludes that a simple understanding of accounting plays an important role in improving the quality of financial decision-making and the sustainability of culinary MSMEs.
Abstract:The growth of internet users in Indonesia has increased significantly from last year and penetration has reached 79.5% by the beginning of 2024. Reaching 13.66% of the Indonesian population has made payments.e-commerceregularly…
gularly cashless with e-wallet or digital wallet. This reflects that Indonesian society is undergoing transformation by implementing digital wallet programs.cashless society or change of cash payment to non-cash. The use of QRIS is one of the instruments that support the BI program in creating cashless society. The existence of digital transformation is only supported by 6.84% of the Indonesian population who are digitally literate, which means that more than 90% of the people in Indonesia are not digitally literate in facing this digital transformation. The aim of the research is to determine the influence of digital transformation.financial literacy, perceived ease of use, perceived risk, And lifestyle moderated by the rolegender towards the adoption of the use of QRIS ascashless payment on Generation Z in Bandung Raya. The theory from this study uses Technology Acceptance Model 1 because the theory is relevant to the objectives of this research. The model focuses on the main factors affecting technology acceptance, one of which isperceived ease of usewhich is modified within the research framework. The research method used is quantitative with the aimcausal descriptive which is applied by usingTechnology Acceptance Model (TAM). The time for implementing the study iscross sectionaland the research backgroundnon-contrived. The analysis tool usesStructural Equation Model (SEM) basedPartial Least Square (PLS) to test the tentative hypothesis proposed to 30 Generation Z QRIS users in Greater Bandung. During the sampling process, 113 respondents were recruited. The preliminary findings indicate that all independent variables are valid, as all questionnaire items have r-values > 0.361 at a significance level of 0.05. The results of this study show that eachfinancial literacy, perceived ease of use, perceived risk, And lifestyle has a significant positive effect onbehavior intention on Generation Z in Bandung.Gender is known to moderate the influence of each independent variable in this study onbehavior intention on Generation Z in Greater Bandung. Academic suggestions from this study are intended to enable future research to explore the indicators of each independent variable in more depth and expand the sample size. Practical suggestions for service providerse-wallet to focus on reducing risks and increasing personal security and develop strategies to build user trust inlifestyle owned by the user.
Abstract:The height competition in the sector business Micro, Small and Medium Enterprises (MSMEs) fried chicken in Jakarta demands perpetrator business for improve retention strategies customers, one of them through increased purchase…
rchase interest repeat. Research This aim analyze influence quality products, service quality, and systems payment on purchase interest repeat, with satisfaction customer as intervening variables. Research quantitative this use Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS) with sample of 100-150 respondents MSMEs fried chicken customers in Jakarta. Test results hypothesis show that satisfaction customer own significant and positive influence on purchase interest repeat. Next, quality products and systems payment proven in a way direct influential positive and significant to satisfaction customers. Meanwhile that, variable quality products, service quality, and systems payment no show influence significant direct on purchase interest repeat. Findings this indicates that satisfaction customer play a role important as variables mediation. Strategy to increase purchase interest repeat must focused on efforts reach customer satisfaction. this is can achieved with maintain quality superior products (especially consistency of taste and texture), provides quality good service, as well as ensure system efficient and diverse payments. With thus, satisfaction customer is key main bridging influence quality products, service quality, and systems payment on purchase interest repeat to MSMEs fried chicken customers in Jakarta.
Abstract:In binding the sale and purchase agreement between two parties must be carried out and obeyed in accordance with Article 1338 paragraph (1) of the Civil Code states that an agreement made legally will bind the parties as…
binding as the law and become law for them. The agreed agreement will give birth to obligations that must be carried out by the parties, if not carried out, there will be default due to breach of the agreed agreement. As happened between Baniyamin as the buyer and the late Muhammad Husen as the seller in the binding of the shophouse sale and purchase agreement, there was a default due to the seller not delivering the object of sale and purchase, the buyer had fully paid the price of the shophouse but did not get his rights so that the buyer was disadvantaged in the sale and purchase agreement. The results showed that the buyer made several efforts to obtain his compensation rights for defaults made by the heirs starting from family settlements, giving warning letters twice but there was still no response, and filing a default lawsuit to the Court. The heirs' responsibility for the testator's debt initially planned to pay Rp. 50,000,000. This amount is insufficient from the total loss suffered by the buyer, so that at the time of mediation in the Court the buyer gave the option to the heirs to be able to make payments in stages with a minimum of paying half of the total loss suffered, but the heirs were not able to do so.
Abstract:PT Angkasa Pura 1 (Persero) is an airport service company that earns revenue from Aeronautical and Non-Aeronautical services. In this study we will examine the implementation of an internal control system for trade receivables…
vables related to money deposited at PT Angkasa Pura 1 Manado Branch. To analyze this problem, we used a descriptive qualitative case study method, using primary and secondary data. The results show that the application of the Internal Control System to trade receivables is not in accordance with the AIS standard. Where, companies should tighten regulations regarding credit payments, and require additional documents for transfer payments. So that transfer errors from tenants can be quickly confirmed, and recording does not need to be done in the Custody Account. Also implementing Virtual Accounts in the future to facilitate transactions and recording in the future.