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All Journal USU LAW JOURNAL TRANSPARENCY Journal of International Law JURNAL MERCATORIA REUSAM ; Jurnal Ilmu Hukum Iuris Studia: Jurnal Kajian Hukum JURNAL JUSTIQA
Mahmul Siregar
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Religion Humanities Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PERTANGGUNGJAWABAN PERUSAHAAN INDUK TERHADAP PERUSAHAAN ANAK DALAM HAL TERJADINYA PENCEMARAN DAN/ATAU KERUSAKAN LINGKUNGAN HIDUP Miranda Chairunnisa; Alvi Syahrin; Tan Kamello; Mahmul Siregar
USU LAW JOURNAL Vol 1, No 2 (2013)
Publisher : Universitas Sumatera Utara

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Abstract

Group corporation as one of the effects of the fast growing economy, in the activities can also play a role in terms of pollution and/or environmental damage done by one or several subsidiaries. In this regard, the parent corporation may be subject to liability in certain cases where there is contamination and/or damage to the environment done by the subsidiary. Based on the results of research, it can be seen that the legal relationship between the parent corporation to the subsidiaries is the employment relationship or other relationship within the scope of work of the enterprise. The parent corporation may be subject to civil liability for pollution and/or environmental damage done by the subsidiary if the parent corporation controls the subsidiaries proven to perform actions within the scope of application of piercing the corporate veil. In addition, the parent corporation may also incur criminal liability if it is proved the parent corporation were also committing a crime of pollution and/or environmental damage done by the subsidiary. Based on this research, it is advisable to make a special provision of group companies in Limited Company Act. In addition, it should be prioritizing the use of criminal law in a law enforcement environment that affects the survival of human beings, as well as the need to increase the moral of businessmen for committing violations of environmental laws.
ANALISIS PENDERIVASIAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE ( GCG ) DALAM UNDANG-UNDANG NOMOR 40 TAHUN 2007 TENTANG PERSEROAN TERBATAS Elizabeth Magdalena Aritonang; Bismar Nasution; Mahmul Siregar; Keizerina Devi Azwar
USU LAW JOURNAL Vol 2, No 1 (2014)
Publisher : Universitas Sumatera Utara

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Abstract

In 2006 NCG Good Corporate Governance issued in the code of corporate governance. GCG the company for two things: the ethics and regulations. Regulations on Limited Liability Companies is Law No. 40 of 2007. This study was conducted to answer the problem of the translation of GCG principles in the Code of GCG issued derivation NCG and the corporate governance principles in the Company Law and the principles of GCG is not enough derivation in the Company Law. This study analyzed agency theory and research methods, descriptive analytical law. Results of this study was the Code of GCG issued by NCG more comprehensive because it contains 5 versions of the OECD principles of corporate governance, transparency, accountability, fairness, responsibility and independence. Further corporate governance principles contained in the NCG and the OECD have derivation the law of norms in the Company Law is the right stakeholders, announcements, CSR, performance accountability through annual reports and financial statements. Last that the whole principle of GCG is not enough derivation well within the norm of law in the Company Law is no specific requirement to the board of directors, board of commissioners, independent directors, not arranged on all company audited, do CSR, company secretary, standards and implementation CSR sanctions, shares with the same par value as well as the dominance of shareholders. Keywords : Derivation, Good Corporate Governance, Law No. 40 of 2007 on Limited Liability Company
LIBERALISASI PENDIDIKAN DALAM KERANGKA GATS : KAJIAN HUKUM TERHADAP PENDIRIAN PERGURUAN TINGGI ASING DI INDONESIA Anggiat Simamora; Bismar Nasution; Suhaidi Suhaidi; Mahmul Siregar
USU LAW JOURNAL Vol 2, No 1 (2014)
Publisher : Universitas Sumatera Utara

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ABSTRACTHigher education liberalization facilitated by the WTO/ GATS has distorted the nature of education as a public service in Indonesia. This study aims at finding out 1). How HE in Indonesia is regulated, 2). what the existence of foreign higher education in the Indonesian regulation is, and 3) what the impact of GATS on regulating higher education in Indonesia is. It was found out that 1). both public higher education (PTN) and Private higher education (PTS) conduct governmental authority. Otherwise, the regulations threat them discriminately, 2). Foreign HE is recognized in Indonesian regulation as a part of SPN. Consequently, foreign HE instututions legally cannot be established in Indonesia, 3). GATS impacts on regulating HE in Indonesia since all agreements achieved in WTO/GATS abide Indonesia. From these findings, it is suggested that 1 ) . Government threat both PTN and PTS equally since they are held in the same system, 2). Regulation obliging foreign higher education to be held as parts of SPN be maintained to improve the quality of Indonesia higher education, 3). Indonesia makes a new legislation on higher education industry.Keywords : Liberalization , Higher Education , SPN , GATS
SINKRONISASI ANTARA HUKUM PAJAK DENGAN UNDANG-UNDANG NOMOR 40 TAHUN 2007 TENTANG PERSEROAN TERBATAS MENGENAI TANGGUNG JAWAB SOSIAL PERUSAHAAN (CSR) Anto Sibarani; Bismar Nasution; Mahmul Siregar; Suhaidi Suhaidi
USU LAW JOURNAL Vol 2, No 1 (2014)
Publisher : Universitas Sumatera Utara

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Abstract

ABSTRACTDifferent regulations between Law No. 40 of 2007 on Limited Liability Companies with Tax Law at the expense of corporate social responsibility cause injustice and legal uncertainty for companies that implement CSR, and can trigger the employer conducts tax evasion efforts. Legal research was conducted to determine the synchronization between the Tax Law with Law No. 40 of 2007 on Limited Liability on CSR. Law No. 40 of 2007 on Limited Liability Company requires companies to implement CSR since the start of operations and budgeted at the beginning of the year, although not reaching earnings, while the Law Number 36 Year 2008 regarding Income Tax through Government Regulation No. 93 of 2010 stipulates that only companies that have make a profit in the previous year which may charge CSR.Keywords: CSR, Synchronization, Tax Law
TANGGUNG JAWAB AKUNTAN PUBLIK ATAS LAPORAN KEUANGAN YANG OVERSTATED DI PASAR MODAL Windy Sri Wahyuni; Bismar Nasution; Mahmul Siregar; Suhaidi Suhaidi
USU LAW JOURNAL Vol 2, No 1 (2014)
Publisher : Universitas Sumatera Utara

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ABSTRACTPublic Accountant is supporting of professional the capital market that help company in implementing the principle of transparency. Public accountant have authority to review the financial statements that independent to produce a fairness opinion regarding the financial statements. Liability of public accountant on the financial statements only to the opinion that it provides. The problems discussed in this study is the independence of public accountant in the capital market, public accountant opinion on the financial statements in the capital market, and liability of public accountant on the financial statements that overstated in the capital market. This study were analyzed by using the theory of professional liability and the principles of transparency in the capital market. Based on these results, the independence of public accounting in capital market include aspects of the appearance of independence and independence of thought, public accountant opinion on the financial statements in capital market determined if the financial statements present fairly in all material respects that produces unqualified opinion, the liability of public accountant on the financial statements that overstated in the capital markets of the opinion that it provides, including losses incurred and public accountant may be given administrative sanctions, civil penalties and criminal sanctions.Keywords: Public Accountant Liability, Financial Statements overstated.
PERANAN MANAJEMEN RISIKO DALAM TUGAS DAN TANGGUNG JAWAB DIREKSI BANK BERDASARKAN PERATURAN PERUNDANG-UNDANGAN DI INDONESIA Andy Andy; Mahmul Siregar; Suhaidi Suhaidi; Jelly Leviza
USU LAW JOURNAL Vol 2, No 1 (2014)
Publisher : Universitas Sumatera Utara

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Abstract

ABSTRACTBank as a financial intermediary institution often takes a risk of giving negative effect on economy and banking growth. In order to avoid the risk, every management (in this case, board of directors) has to apply risk management in order to give the picture of the loss which be faced by the Bank. Risk is applied by director management in order that the Bank does not undergo loss; therefore, he should keep clients’ finance properly and keep people’s trust. The application of management risk is implicitly stipulated in Law on Banking in due diligence principle and explicitly in PBI No. 11/25/PBI/2009 on Risk Management for Public Bank. If the application of risk management is applied by the director properly and the Bank still undergoes the loss, it is not the director’s responsibility personally. If the loss is caused by the director’s negligence and the lack of carefulness and good faith so that the Bank undergoes the loss, he is personally responsible for it.Keywords: Banking Risk Management, Director’s Responsibility
ANALISIS KOMPARATIF YURIDIS KEBIJAKAN ANTIDUMPING ANTARA INDONESIA DAN FILIPINA Novie Andriani Kesuma; Suhaidi Suhaidi; Mahmul Siregar; Jelly Leviza
USU LAW JOURNAL Vol 2, No 1 (2014)
Publisher : Universitas Sumatera Utara

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Abstract

ABSTRACTDumping is the practice of selling commodities in foreign markets at less than normal value. The member countries of GATT / WTO have used instruments of antidumping duties against unfair trade practices and allows members to apply anti-dumping duties. Indonesia and Philippines are part of members in WTO and have ratified the GATT-WTO provisions and should have an obligation to obey all the set provisions to their national laws. Although in the application of anti-dumping provisions, Indonesia and the Philippines are still referring to the provisions in the Antidumping Agreement, but the application of laws regulations is different. The differences are to determine the normal value of antidumping policy in Indonesia does not regulate the export price calculations based on CIF or FOB. Other factors that may affect the normal value as exchange value of the currency, Antidumping policy in Indonesia also not set up a special relationship between a producer and an exporter that should be excluded in the determination of the domestic industry and about the protection of domestic industry in Indonesia is regulated Antidumping Policy on Custom Law, while in Antidumping policy in Philippines is set in its own provisions.Keywords : Antidumping, Comparative
KEKUATAN MENGINGKAT KLAUSULA SYARAT BATAL DALAM KONTRAK BISNIS YANG MENYAMPINGKAN KETENTUAN PASAL 1266 DAN PASAL 1267 KUH PERDATA Christopher Iskandar; Ningrum Natasya Sirait; Runtung Runtung; Mahmul Siregar
USU LAW JOURNAL Vol 2, No 2 (2014)
Publisher : Universitas Sumatera Utara

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Abstract

ABSTRACT The termination clause in business contracts that overrules the Article (s) 1266 and 1267 of the Civil Code serves to protect the creditors on one side but on the other side is detrimental to the debtors when they fail to carry out the performance. Some of the problems formulations in this thesis are how the binding strength of the termination clause that overrules the Article (s) 1266 and 1267 in business contracts and how the impelementations of the executions are to the business contracts with the termination clauses that overrule the Article (s) 1266 and 1267 of the Civil Code. The parties must be consistent with the agreement to overrule the Article (s)1266 and 1267 of the Civil Code so that the termination clause is binding. Futhermore, exceptio non adimpleti contractus and bad faith are some factors that cause the termination clause that overrules the Article (s) 1266 and 1267 of the Civil Code to not be binding. Finally, the implementations of parate executie should refer to The Verdict of Constitutional Court No. 70/PUU-VIII/2010 that strengthens the position of parate executie as fulfillment of performance for creditors to sell the mortgage objects without the fiat (order).
ANALISIS YURIDIS PEMBERIAN KREDIT OLEH KOPERASI TERHADAP PENGUSAHA KECIL DAN MENENGAH BERDASARKAN UU NO.17 TAHUN 2012 TENTANG PERKOPERASIAN (Studi Pada Koperasi Kredit Union Sejahtera Tebing Tinggi) Gunawan Sibarani; Tan Kamello; Mahmul Siregar; Keizerina Devi
USU LAW JOURNAL Vol 2, No 2 (2014)
Publisher : Universitas Sumatera Utara

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Abstract

ABSTRACT   Cooperatives as people’s economic movement give their contribution to small and middle businesses in increasing the welfare, especially for their members. A cooperative is both the guidance for people’s economic policy and a part of national economic order. How is the regulation of giving credit to small and middle businesses according to Law No. 17/2012 on Cooperatives? How is the implementation of giving credit to small and middle businesses at Koperasi Kredit CU Sejahtera, Tebing Tinggi? Are there any obstacles and how to solve them? The regulation of giving credit in Law No. 17/2012 on Cooperatives should be in savings and loan. In this case, the credit at Koperasi Kredit CU Sejahtera, Tebing Tinggi is given only to its registered members. The main obstacle is the incapability of its members to pay off the credit. It is recommended that the cooperative adapt its statutes to Law No. 17/2012 on Cooperatives by amending USP to KSP, giving credit should be based on the capability and compatibility, and special advisors who give sanction to fraudulent field workers should be supported. Kata Kunci    : Savings and Loan Cooperative, Small and Middle Businesses, Kopdit CU Sejahtera Tebing Tinggi
ASAS KEPATUTAN DALAM PEMBERIAN GANTI RUGI DAN KOMPENSASI OLEH PT. PERUSAHAAN LISTRIK NEGARA (PERSERO) ATAS TANAH MASYARAKAT (Studi pada Pembangunan Jaringan Kabel Saluran Udara Tegangan Ekstra Tinggi (SUTET) di Kabupaten Langkat dan Kota Binjai) Marasamin Ritonga; Ningrum Natasya Sirait; Tan Kamello; Mahmul Siregar
USU LAW JOURNAL Vol 4, No 2 (2016)
Publisher : Universitas Sumatera Utara

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Abstract

Based on the legal handling on the compensation for the people who were harmed by the construction of SUTET Cable Network which was resulted in the agreement by both parties (PT. PLN (Persero) and the people), followed by the opinion of the District Attorney, it could be concluded that: The principle of compatibility played an important role in determining the achievement and the application of justice and certainty as the responsibility of the stakeholders for their performance and willingness to comply with their agreement. The process of the principle of compatibility through the agreement by reconciliation as the realization of the living custom with transparency and consanguinity could set aside the policy of the Decree of the Minister of Mining and Energy No. 975 K/47/MPE/1999. In maximizing its function and responsibility, PT. PLN (Persero) should admit that economic development is more advanced than the written record. In order not to be long-winded in the concept of compensation, it is necessary to be brave enough in internal improvement in prioritizing the need for justice and the need for legal certainty so that the goal is more prioritized than the procedure in taking the responsibility   Keywords: Principle of Compatibility, Compensation, Justice
Co-Authors Abu Churairah Adelina Tarigan Agnes Angelina Siallagan Agus Syahputra Agustina Pasaribu Akmalia Indriana Alvi Syahrin Amirah Ainun ANDREE SERGEYEVICH Andy Andy ANGGI RAMADHANI Anggi Risky Anggiat Simamora Anggita Tridiani Sirait Tridiani Anita Anita Annisa Qomaryah Anto Sibarani Arimansyah Arimansyah AUDRYA LUVIKA SIREGAR Bintang Elvina Bisamr Nasution Bismar Nasution BONATUA EDYNATA MANIHURUK Budiman Ginting Chairul Bariah Choky Saragih Christopher Iskandar Cindy Cindy Dearma P Parulian Defin Sirait Demak Aspian Deta Sukarja Dina Mariana Elisabeth Silalahi Elizabeth Magdalena Aritonang Eltisha Graciana Elvi Rahmy Elysabet Sry Devi Bruni Simatupang Emya Sembiring Esthalita Octavia Tobing EVAN TAMBUNAN Evanessa Sinulingga Fahrunnisa Fahrunnisa FAISAL FANI NASUTION Fernando Z. Tampubolon Fitria L Longgom Fitria Longgom Frans Kalep Frans Kalep Ganang Pratama Gom Banuaran Grace Shinta Gunawan Sibarani Hafizh Fahran HASIM PURBA Hendri Kurniawan HERRY FEBRIAN Ika Indriani Irawaty Noralinda Irene Manik Irwin Djono Jelly Leviza JOHN SIPAYUNG JULIA AGNETHA AGNESTA Br. BARUS Juniver Fernando Keizerina Devi Keizerina Devi Azwar Khairul Khairul Khairunnisa Sembiring Kristina Roseven Nababan Ladyta Tahany Reformita Marpaung LETARI Sinurat Lina Purba Lolita Rinelsia Lucita Lucita Lydia Wirawan M Ekaputra M KHARRAZI M RASYID RIDHA Madiasa Ablisar Mahmud Mulyadi Mahmud Mulyadi Marasamin Ritonga Marlina Marlina Mar’ie Muhammad Maulana Ibrahim Miranda Chairunnisa MUAMAR ZIA NASUTION Muhammad Septo Muhammad Surya Nusantara Sandan Nada Syifa NATASHA Siregar Natasia Agustin Nikita Nasution Ningrum Natasya Ningrum Natasya Sirait Ningrum Natasya Sirait Ningrum Sirait Ningrun Sirait Novie Andriani Kesuma Nur Ulfah Parhorasan Tambunan Rally Aditya RAMLI SIREGAR Raymond Lumban Gaol REBEKKA DOSMA SINAGA Refi Chairunnisa Reggie Priscilla Rinawati Sitorus Rio Nababan Robert Robert Valentino Tarigan Rosnidar Sembiring Rugun Maylinda Runtung Runtung Runtung Sitepu Ruth Marbun Ruth Medika Rydayanti Simanjuntak Sarti Sonnia Shania Meilisa Shindih Hersiva Silvia Pratiwi Siti Sahara Sonya Marcellina SOPHIE DINDA AULIA BRAHMANA Suhaidi Suhaidi Sukarja, Detania Sumanggam Wahyu Sunarmi Sunarmi S SUSPIM GP NAINGGOLAN Sutiarnoto Sutiarnoto Tan Kamello Tan Kamello Taufik Siregar Tetty Marlina Theresia Alisia Tony Adam Tony Kesuma Tri Murti Utary Maharany Barus Virginia Sitepu WAFDANSYAH ANGGI HUSAINI WINDHA WINDHA Windy Grace Windy Sri Wahyuni Yabes Marlobi Yabes Marlobi Yemima Amelia Siagian Yohannes Unggul YUNITA PANJAITAN Yunus Abidin Zulfikar Lubis