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Sumatera utara
INDONESIA
USU LAW JOURNAL
Published by Universitas Sumatera Utara
ISSN : -     EISSN : -     DOI : -
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Arjuna Subject : -
Articles 469 Documents
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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
KAJIAN HUKUM ADMINISTRASI LINGKUNGAN TENTANG BIDANG PERIZINAN ATAS PENGELOLAAN LIMBAH PADA PABRIK KELAPA SAWIT PT. PERMATA HIJAU SAWIT Fajar Khaifi Rizky; Suhaidi Suhaidi; Muhammad Abduh; Pendastaren Tarigan
USU LAW JOURNAL Vol 2, No 1 (2014)
Publisher : Universitas Sumatera Utara

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Abstract

Once of instrument in the effort to prevent contamination and environtment damage is an environtment approval , like in a Article 1 point 35 on the Protection and Management of the Environment which continued obeyed in Government Regulation Number 27 Year 2012 about Environtment Approval. In that provision, there are two kinds of approval environtment and protaction approval and management environmental. As a implementation from one of approval and protection and management of hazardous waste and toxic materials, in indonesia language we can called (B3) is a substance, energy, and other component which because of characteristic, consentration and it count, indirect way or indirect way, can be contaminated and destroyed the environmental, and danger of environmental, health, and also human survival and the other organism. PT. Permata Hijau Sawit as once of effort which is move in industry side of oil palm management must to complate and supply th earticle regulation which is pretend in making the document of UKL-UPL and approval to prevent contamination and environment and damage environmental. As one of the problems in a research is how to regulate about approval which have relation with the management of hazardous waste and toxic materials (B3) at oil palm factory PT. Permata Hijau Sawit. Based of that ilustration can be concluded that environment approval is one of instrument in the effort to prevent contamination and environment damage, for realize purpose of protection and management of environmental especially waste management where the substance of the licensing arrangement waste management was not complete and still need executive regulation.
PENYIDIKAN TINDAK PIDANA KORUPSI (STUDI PENYIDIKAN DI POLRESTA MEDAN DAN KEJARI MEDAN) Bambang Rubianto; Muhammad Hamdan; Mahmud Mulyadi; Suhaidi Suhaidi
USU LAW JOURNAL Vol 2, No 1 (2014)
Publisher : Universitas Sumatera Utara

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Abstract

Recently, corruption has been a serious public attention. Whether or not the criminal act of corruption develops cannot be separated from the element of law enforcer. To anticipate the development of corruption, the law enforcers take the steps, among other things, through the process of investigation. This step is a part of the government efforts to reenforces law under the term of criminal policy or from the aspect of criminal law enforcement policy. In Indonesia, investigating the criminal act of corruption is carried out by three institutions such as Police, Attorney and Corruption Eradication Commission (KPK), Due to the limitation of KPK, the investigation at regional level is focused in the Police and Attorney regional affice. The corruption investigation process cannot be separated from the problems related to technical and non-technical process of criminal justice system. In Medan and its vicinity, the investigation of the criminal act of corruption is focused on Medan Resort Police Departement and Medan Attorney Regional Office. The authority to do the investigation is legal according to the law. Yet, in practice, this authority is less optimally empowered by both institutions, in the scope of its job description in the past three years. To cope with less optimal investigation problem, in the future, Medan Resort Police Department and Medan attorney Regional Office will cooperate with the academicians to provide workshop or seminar, to make staff study, to schedule the investigation of the criminal act of corruption in the scale of priority, to increase the number of investigators, to synchronize the perception of investigators in corruption case investigation. The still rooted culture of corruption will be cahanged through investigating the cases of criminal act of corruption. Community participation in the process of corruption case investigation will be improved and the culture of discipline of government apparatuses will be optimalized.
KAJIAN HUKUM NORMATIF TERHADAP SANKSI ADMINISTRASI NEGARA DALAM QANUN KOTA BANDA ACEH Apri Rotin Djusfi; Muhammad Abduh; Jusmadi Sikumbang; Faisal Akbar Nasution
USU LAW JOURNAL Vol 2, No 1 (2014)
Publisher : Universitas Sumatera Utara

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Abstract

The development of Indonesia state administration law is indicated when the government manage the people by using the law order with determine the decision about prohibition or by the issuance of permit system. Quanun based on the Law of Aceh Government is “Regulations in local regulations that rule the government administration and the society living of local area in Aceh. Generally, the type and several of sanctions is recorded and determine clearly in the administration rule. There are any sanction in administration law, i.e. government coercion, withdraw the advantage decision (subsidy permit, payment), coercion fee by government, and administration fine. The policy on concept of administration sanction in Quanun according to the description of Act No. 11 of 2006 concerning to Aceh Government indicates that Quanun is a rule that override the other rules by follow the principles of Lex Specialis derogaat Lex Generalis. Asrticle 18 of Constitution of 1945 is a law base for the implementation of local autonomy by provides the local head with wide authority, real and accountable.
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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Abstract

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
PERLINDUNGAN HUKUM TERHADAP NASABAH DALAM KETENTUAN KONTRAK STANDAR PADA PEMBIAYAAN SYARIAH BANK SYARIAH MANDIRI DIKAITKAN DENGAN KETENTUAN PASAL 18 UNDANG-UNDANG PERLINDUNGAN KONSUMEN (STUDI PADA BANK SYARIAH MANDIRI KRAKATAU MEDAN) Rommy Yudistira Lubis; Bismar Nasution; Tan Kamello; Utary Maharany Barus
USU LAW JOURNAL Vol 2, No 1 (2014)
Publisher : Universitas Sumatera Utara

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Abstract

AbstractContract used in the implementation of the financing facility of Bank Syariah Mandiri Krakatau Medan to prospective investors. Bank customers who apply for credit financing only have two choices whether to accept the agreement the financing that is standard, or reject the consequences of prospective customers will not get the funds they need. This applies across Bank Syariah Mandiri, both at head office and at branch offices.This research is essential to answer: 1) What is the background of Bank Syariah Mandiri using standard contracts in Islamic financing agreement? 2) How does the implementation of Islamic financing agreement using a standard contract on financing at Bank Syariah Mandiri Krakatau Medan? and 3) What legal protection to customers in the use of standard contract provisions of Islamic finance at Bank Syariah Mandiri Krakatau Medan associated with the provision of Article 18 of Law No.8 of 1999 on Consumer Protection? The results showed that: The interests of customers applying for Islamic finance should be noted and considered a business associate; Uses standard contract with Bank Syariah Mandiri Krakatau Medan should use the principles derived from the Quran and Al-Hadith besides also refer to Civil Code, and Bank Indonesia, the central bank should make arrangements about the use of standard contracts in Islamic finance where these rules.Keywords : Contract Standards; Legal Protection for Customer; Islamic Financing and Credit Agreement.
ANALISIS YURIDIS PENERBITAN SURAT PERINTAH PENGHENTIAN PENUNTUTAN OLEH KEJAKSAAN DIKAITKAN DENGAN ASAS OPORTUNITAS DAN UNDANG-UNDANG NO 16 TAHUN 2004 TENTANG KEJAKSAAN RI Ferdy Saputra; Syafrddin Kalo; Mahmud Mulyadi; Muhammd Hamdan
USU LAW JOURNAL Vol 2, No 1 (2014)
Publisher : Universitas Sumatera Utara

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Abstract

ABSTRACTProsecutors acting prosecuting a person suspected of committing crimes is based on Article 8 paragraph (2) of Law No. 16 of 2004 on the Attorney RI. In prosecuting attorney acting for and on behalf of the State. To prosecute a person suspected of committing a crime, the prosecutor is allowed to waive the case in the public interest pursuant to Article 35 letter c. Law No. 16 of 2004 on the Attorney RI. On the other hand the prosecuting attorney must uphold the principle of equality before the law. Authority to waive the case prosecutor apparently misused by the Attorney on specific cases. For example: Case BLBI and Bibit-Chandra case. Setting principles and opportunity in the Code of Criminal Procedure Law. 16 Year 2004 on Indonesian Attorney can not give an explanation although expressly recognized the principle of opportunity. Criminal Procedure Code recognizes the principle of opportunity, however, the Criminal Code does not provide an explanation about this. While in Law. 16 of 2004 on the Attorney RI, the principle of opportunity provided for in Article 35 letter c as the authority of the Attorney General in the case of a waiver in the public interest. Regarding the public interest itself also still can cause a variety of different interpretations due to the Criminal Procedure Code and the Law. 16 Year 2004 on Indonesian Attorney formulate the common definition is too broad and should be returned or refer to the ideals of the law or of the nation as expressed in the preamble of the 1945 Constitution of the Republic of Indonesia. The results showed that: Should termination prosecution done really pay attention to grounds for termination of prosecution; Better regulation principles set opportunity in more detail and specific especially in providing the sense of "the public interest", and should provide limits understanding of the categories included in "the interests of general ".Key Words : Termination of prosecution; Termination of investigation, and the interest of the public.
IZIN LINGKUNGAN DALAM KAITANNYA DENGAN PENEGAKAN ADMINISTRASI LINGKUNGAN DAN PIDANA LINGKUNGAN BERDASARKAN UNDANG-UNDANG NO. 32 TAHUN 2009 TENTANG PERLINDUNGAN DAN PENGELOLAAN LINGKUNGAN HIDUP (UUPPLH) Dahlia Kusuma Dewi; Alvi Syahrin; Syamsul Arifin; Pendastaren Tarigan
USU LAW JOURNAL Vol 2, No 1 (2014)
Publisher : Universitas Sumatera Utara

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Abstract

ABSTRACTEnvironmental licence based on the Law on Living Environmental Management and Protection (UUPPLH) is a condition to obtain a business licence and/or activity. Functioning as an instrument of damage prevention and/or living environmental pollution in the framework of protecting and managing living environment. Environmental pollution belongs to living creature, substance, energy and/or other components polluted by human activities which is greater than the set standard quality of living environment. A control is needed to monitor the incident of living environmental pollution. Living environmental control or control for short is a sequence of activities which is directly or indirectly by the Living Environmental Controlling Official (PPLH) to find out, to ensure, and to determine the level of compliance of guarantor of business and/or activity set in the evironmental licence and the legislations in the field of living environmental management and protection. The control activity is intended to develop law reinforcement. The reinforcement of administrative environmental law is the control and application of the administrative sanction which are preventive (control) and repressive (administrative sanction) in nature. According to the UUPPLH criminal act is a violation done by an individual on the regulation of legislation and/or the provision of environmental licence. The criminal provision according to the UUPPLH to apply the criminal sanction related to environmental licence as regulated in Article 109, Article 111, and Article 112 of UUPPLH.Keywords: Environmental Licence, Reinforcement of Administrative, Sanction, Environmental Criminal Provision.
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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Abstract

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.

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