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Anggraeni, Lisa
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TINJAUAN PELAKSANAAN ROYA PARTIAL TERHADAP OBJEK HAK TANGGUNGAN Anggraeni, Lisa; Yunanto, Yunanto; Maharani Sukma, Novira
Notarius Vol 13, No 2 (2020): Notarius
Publisher : Magister Kenotariatan Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (663.347 KB) | DOI: 10.14710/nts.v13i2.31077

Abstract

The mortgage right giver who has paid off his obligations to the mortgage right holder, then cancels the mortgage rights on the object of the mortgage right that is charged. Article 22 paragraph (1) of the Underwriting Right Act "after the mortgage has been written off, the land office has crossed out notes on land rights and certificates". While one of the characteristics inherent in mortgage rights is that the mortgage rights charged cannot be shared, but this provision can be distorted in Article 2 paragraph (2) of the Mortgage Rights Act and implementing regulations issued, namely Regulation of the Minister of Agrarian Number 3 of 1997 which raises the existence of partial roya, which can be done with partial abolition, but the two regulations have differences between one regulation and the other this will certainly lead to legal disputes if there is no general perception about the implementation of partial roya which can ultimately harm the debtor. The purpose of this study is to describe and analyze the partial roya implementation based on the Mortgage Rights Act, Law Number 4 of 1996 and Minister of Agrarian Regulation Number 3 of 1997. Keywords : mortgage rights; partial roya Abstrak Pemberi hak tanggungan yang telah melunasi kewajibannya kepada pemegang hak tanggungan, maka hapuslah hak tanggungan atas obyek hak tanggungan yang dibebankan. Dalam  Pasal 22 ayat (1) UUHT menyebutkan " setelah hak tanggungan hapus, kantor pertanahan mencoret catatan hak atas tanah dan sertipikatnya”. Sementara salah satu sifat yang melekat dalam hak tanggungan yaitu hak tanggungan yang dibebankan tidak dapat dibagi-bagi, tapi ketentuan tersebut dapat disimpangi dalam Pasal Pasal 2 ayat (2) UUHT serta dikeluarkan peraturan pelaksananya yakni Peraturan Menteri Negara Agraria Nomor 3 Tahun 1997 yang memunculkan adanya roya partial yaitu dapat dilakukannya pencoretan oleh sebagian hutang tetapi kedua peraturan tersebut terdapat ketidaksesuaian antara peraturan yang satu dan yang lainnya hal ini tentu menimbulkan adanya sengketa hukum apabila tidak adanya persamaan persepsi mengenai pelaksanaan roya parsial yang pada akhirnya dapat merugikan pihak debitur. Adapun tujuan dilakukannya penelitian ini adalah untuk mendeskripsikan dan menganalisis pelaksanaan roya partial berdasarkan UUHT Nomor 4 Tahun 1996 dan Peraturan Menteri Negara Agraria  Nomor 3 Tahun 1997. Kata kunci : hak tanggungan; roya partial
PENGARUH MODAL KERJA BERSIH DAN PENJUALAN TERHADAP LABA BERSIH PT. INDOFOOD SUKSES MAKMUR TBK PERIODE 2013-2022 Anggraeni, Lisa; Kusmawati, Yeti
Journal of Research and Publication Innovation Vol 2 No 1 (2024): JANUARY
Publisher : Journal of Research and Publication Innovation

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Abstract

During the pandemic, the food industry in Indonesia, especially staple foods such as Indome, which were easy to consume and had relatively cheap prices, was very popular with the public. At the start of the pandemic from 2020 to 2022, net working capital and sales of PT. Indofood is increasing, while in 2022 net profit will decrease. This research aims to determine the effect of net working capital and net sales both partially and simultaneously on net profit. Net working capital and net sales are used as independent variables, while net profit is used as the dependent variable. This thesis uses research methods with a quantitative approach. The population in this study was PT. Indofood Sukses Makmur Tbk. The number of samples in this research is financial reports for 10 years of research. Statistical data analysis techniques using SPSS (Statistical Package for Social Sciences) 26.0 for Windows program tools, namely multiple linear regression analysis with t-test and F-test. The multiple linear regression analysis test carried out on the first hypothesis has a t value of (-0.467) and a significance of 0.655 indicating that partially working capital has no effect on net profit. In the second hypothesis test the t value is (5.184) and a significance of 0.001 indicating that partially sales has an effect on net profit, and in the F test for the third hypothesis the F value is (14.385) and a significance of 0.003 shows that net working capital and sales simultaneously influence net profit. The coefficient of determination (R Square) value is 0.748, this shows that the variance of the independent variable is able to explain 74.8% of the dependent variable, while the remaining 25.2% is explained by other variables not examined in this research.
Co-Authors ary yunanto Kusmawati, Yeti Maharani Sukma, Novira