{"title":"Pengawasan Terhadap Informasi Asimetri Dalam Laporan Keuangan Yang Mempengaruhi Transaksi Saham Di Pasar Modal","authors":"Chandra Yusuf, Endang Purwaningsih","doi":"10.20885/iustum.vol29.iss2.art3","DOIUrl":"https://doi.org/10.20885/iustum.vol29.iss2.art3","url":null,"abstract":"This article discusses the disclosure of information in a company's financial statements. The company reports its financial statement to the Financial Services Authority (OJK) in accordance to theinformation disclosure regulations. Information that has not been revealed poses as the problem. The information contained in the financial statements causes stock prices in the capital market to not be reflect ed entirely. Therefore, the financial statements cannot be used as the basis information for making accurate decisions for investors. This study uses an economic analysis approach tothelaw. The results of the analysis conclude that financial statements that have not been fully disclosed will lead to the asymmetryof the information. Disclosure of information cannot collect informationthat is intentionally hidden. Financial statements for which information has not been fully disclosed constitute weak information. Financial Statements have a gray area which in a solar eclipse is known as the penumbra. OJK requires regulations that channel authority to a group or groups of people who control forensic accounting. Therefore, OJK needs to make regulations thatcanaccommodate this so that the information can form efficient stock prices in the capital market.","PeriodicalId":239318,"journal":{"name":"Jurnal Hukum Ius Quia Iustum","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115059743","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Akibat Hukum Pemegang Hak Tanggungan Yang Tidak Mendaftarkan Sebagai Kreditor Dalam Kepailitan","authors":"Ariyanto Ariyanto","doi":"10.20885/iustum.vol29.iss2.art4","DOIUrl":"https://doi.org/10.20885/iustum.vol29.iss2.art4","url":null,"abstract":"This study focuses on the dualism of security law and bankruptcy law. The purpose of this study is to identify and analyze two issues: first, the legal consequences for mortgage holders who are not registered as creditors as well as the 60-days expiration of self-execution in bankruptcy; and second,legal protection for mortgage holders who are not registered as creditors following the expiration period for self-execution in bankruptcy. This is a normative legal research with a statutory, conceptual and case approaches. The results of the study conclude: first, the legal consequences for the mortgage holders not registered as a creditor resulting in the mortgage holder being unable to collectthe debtor's obligations as they have been declared bankrupt and insolvent; Second, the object of collateral that cannot be sold through a public auction at the request of the curator must be submitted by the mortgage holder to the curator and becomes the debtor's bankrupted asset (boedel).","PeriodicalId":239318,"journal":{"name":"Jurnal Hukum Ius Quia Iustum","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122825905","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Perspektif Maqashidus Syari’ah Menyikapi Dinamika Hukum Ketatanegaraan Islam","authors":"Yasid Yasid, Makhshushi Zakiyah","doi":"10.20885/iustum.vol29.iss2.art9","DOIUrl":"https://doi.org/10.20885/iustum.vol29.iss2.art9","url":null,"abstract":"The concept of a nation state with a very diverse population triggers the need for new analytical tools in religious studies. This is solely to find the legal standing element in the area of contemporary religious studies. In the context of the Unitary State of the Republic of Indonesia (NKRI), the existence of Pancasila as the ideology needs to acquire its legal standing by using a certain theoretical perspective. In Islamic jurisprudence (ushul fiqh) there is knowledge of maqashid sharia which can serve as an analytical tool in conducting studies of Islamic constitutional law, including the ideology of Pancasila. This study examines 3 (three) issues: first, what is the role of maqashid sharia in religious research such as Islamic constitutional law? Second, what is the role of maqashid sharia in responding to the dynamics of Islamic constitutional law? Third, what is the perspective of maqashid sharia on the principles of Pancasila as the ground and ideology of the NKRI? By using normative juridical research method, this study concludes: first, religious research, including Islamic state administration, requires adequate theoretical tools (maqashid sharia) for it can produce findings that are in accordance with the development of the society; second, the dynamics of Islamic constitutional law is shown by the shift in the form of government from the caliphate system, to the kingdom to democracy, so that religious arguments do not direct certain forms of state and government; third, the principle of Pancasila as the basis and ideology of the NKRI has been proven to be able to unite the nation and create harmony in the midst of the diversity and plurality of the people.","PeriodicalId":239318,"journal":{"name":"Jurnal Hukum Ius Quia Iustum","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127743079","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaturan Pengendalian Covid-19 Dalam Perspektif Hak Atas Lingkungan Hidup Yang Baik Dan Sehat","authors":"Fajar Winarni","doi":"10.20885/iustum.vol29.iss2.art8","DOIUrl":"https://doi.org/10.20885/iustum.vol29.iss2.art8","url":null,"abstract":"The right to a good and healthy environment is one of the fundamental human rights, which consequently obliges the state to respect, protect, and fulfill the right. This study aims to analyze the Covid-19 control arrangements associated with the fulfillment of the right to a good and healthy environment, as well as the efforts that can be made if the right is not fulfilled due to Covid-19. This is a normative research, which the data collection technique is carried out by literature study. The results of the study conclude that various regulations have been issued to control the spread of Covid-19, while the fulfillment of the right to a good and healthy environment must be understood as a unit by ensuring the fulfillment of other procedural rights, namely the right to access to information, the right to access to participation, and the right to participate. Access to justice. Efforts that can be made if the right to a good and healthy environment is not fulfilled is that anyone can sue to the court on the grounds that the Government has failed to fulfill its obligations. However, in the event that the Government cannot be sued legally, because the Covid-19 outbreak is a force majeure situation, which cannot be predicted in advance, thus the Government continues to take responsibility conscientiously, namely as a means of fulfilling state responsibilities as the highest public organizational body for situations that arise and affected the people.","PeriodicalId":239318,"journal":{"name":"Jurnal Hukum Ius Quia Iustum","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124045156","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Renegosiasi Kontrak Sebagai Upaya Penyelesaian Pelaksanaan Kontrak Saat Pandemi Covid-19","authors":"Syaiful Khoiri Harahap","doi":"10.20885/iustum.vol29.iss2.art1","DOIUrl":"https://doi.org/10.20885/iustum.vol29.iss2.art1","url":null,"abstract":"The COVID-19 pandemic proves the difficulties for business actors to operate their businesses, hence many of them face constraints in fulfilling their obligation to the creditors, which subsequently causes these debtors to be declared in default. Creditors as parties entitled to the fulfillment of the obligation are expected to understand the difficulties faced by debtors due to the COVID-19 pandemic. The problems raised in this study are: first, is the covid-19 pandemic may constitute ground for default by the debtor in fulfilling his contractual obligations, second, how are the efforts to resolve the obstacles in fulfillment of obligation in the covid-19 pandemic. This research was conducted using normative juridical methods and analyzed qualitatively. This study concludes that first, the covid-19 pandemic includes force majeure which resulted in the debtor experiencing economic difficulties to fulfill their obligation, leading to the debtor’s default which consequently resulted in the debtor losing his business and property which was used as collateral for debt repayment; second, if the debtor has difficulty in fulfilling their obligations, the debtor can ask the creditor to carry out renegotiation of the ongoing agreement based on the principle of kinship as mandated by Pancasila and the 1945 Constitution.","PeriodicalId":239318,"journal":{"name":"Jurnal Hukum Ius Quia Iustum","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134511108","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Perlindungan Hukum Dan Keadilan Para Pihak Melalui Ex Officio Hakim Dalam Putusan Verstek Perkara Perceraian","authors":"Abdul Jamil, M. Nur","doi":"10.20885/iustum.vol29.iss2.art10","DOIUrl":"https://doi.org/10.20885/iustum.vol29.iss2.art10","url":null,"abstract":"The concept of a nation state with a very diverse population triggers the need for new analytical tools in religious studies. This is solely to find the legal standing element in the area of contemporary religious studies. In the context of the Unitary State of the Republic of Indonesia (NKRI), the existence of Pancasila as the ideology needs to acquire its legal standing by using a certain theoretical perspective. In Islamic jurisprudence (ushul fiqh) there is knowledge of maqashid sharia which can serve as an analytical tool in conducting studies of Islamic constitutional law, including the ideology of Pancasila. This study examines 3 (three) issues: first, what is the role of maqashid sharia in religious research such as Islamic constitutional law? Second, what is the role of maqashid sharia in responding to the dynamics of Islamic constitutional law? Third, what is the perspective of maqashid sharia on the principles of Pancasila as the ground and ideology of the NKRI? By using normative juridical research method, this study concludes: first, religious research, including Islamic state administration, requires adequate theoretical tools (maqashid sharia) for it can produce findings that are in accordance with the development of the society; second, the dynamics of Islamic constitutional law is shown by the shift in the form of government from the caliphate system, to the kingdom to democracy, so that religious arguments do not direct certain forms of state and government; third, the principle of Pancasila as the basis and ideology of the NKRI has been proven to be able to unite the nation and create harmony in the midst of the diversity and plurality of the people.","PeriodicalId":239318,"journal":{"name":"Jurnal Hukum Ius Quia Iustum","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126317536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pertanggungjawaban Pidana Korporasi Menurut Vicarious Liability Theory","authors":"Kukuh Dwi Kurniawan, Dwi Ratna Indri Hapsari","doi":"10.20885/iustum.vol29.iss2.art5","DOIUrl":"https://doi.org/10.20885/iustum.vol29.iss2.art5","url":null,"abstract":"The development of the corporation is eventually positioning itself as an entity that gets stronger and more powerful due to its advantages over entities in the form of natural humans. These advantages can be realized through a combination of a group of people and assets that they can create a social impact around them. Corporations that have been sentenced to criminal penalty in the form of monetary fine create injustice as they consist of a collection of people from various duties and their respective functions, hence only a few people have the authority to determine the direction of the corporate policy, therefore the penalty in the form of fine are distributed to all sectors of the corporation to share the burden. This shows that the corporation management is the party responsible for corporate crimes. This study uses a normative juridical method by parsing the doctrine of vicarious liability. The results of this study conclude that to identify who is most responsible for the criminal acts of the corporation through the approach of Vicarious Liability Theory, it is the actually the management, where every action of the corporations falls within the authority and the will of the management, thus it is the corporate management which becomes the party most responsible for the criminal action committed by the corporation","PeriodicalId":239318,"journal":{"name":"Jurnal Hukum Ius Quia Iustum","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125547276","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Urgensi Pengaturan Prinsip Keterbukaan Dalam Equity Crowdfunding Dan Implikasinya Terhadap Perlindungan Investor","authors":"Inda Rahadiyan, Paripurna P. Sugarda","doi":"10.20885/iustum.vol29.iss2.art2","DOIUrl":"https://doi.org/10.20885/iustum.vol29.iss2.art2","url":null,"abstract":"The implementation of equity crowdfunding (ECF) is part of capital market activities. Capital market activities prioritize the principle of transparency in order to safeguard the trust of the investors. However, Financial Services Authority (OJK) regulations regarding ECF do not provide clear and adequate arrangements for the obligations of the principle of transparency. The problems studied in this research include: First, what is the urgency of regulating the principle of transparency in ECF? Second, what are the implications of the void in the regulation of the ECF principle of transparency to investor protection? The type of research used is normative legal research. This study uses statutory and conceptual approaches with a qualitative descriptive analysis method. The results of the study conclude: First, considering the crucial role of the principle of transparency as the main principle of the capital market, the existence of regulations regarding the principle of transparency is also needed in the implementation of ECF as part of capital market activities. Second, the absence of regulation regarding transparency in the administration of ECF results in non-optimal legal protection for investors. This is understandable because the substance of the ECF can actually be compared to a public offering in the capital market. In addition, the current OJK regulations related to investor protection have not specifically accommodated the interests of ECF investors. This is due to the nature of the regulation which is still scattered in several regulations and the nature of the regulation which is still repressive.","PeriodicalId":239318,"journal":{"name":"Jurnal Hukum Ius Quia Iustum","volume":"19 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113976907","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Keadilan Pemilu Dalam Perkara Pidana Pemilu: Studi terhadap Putusan Pengadilan","authors":"S. Suparto, Despan Heryansyah","doi":"10.20885/iustum.vol29.iss2.art6","DOIUrl":"https://doi.org/10.20885/iustum.vol29.iss2.art6","url":null,"abstract":"Electoral justice can be seen from at least two important aspects, namely the procedure of the election implementation and the mechanism for resolving election-related offences. Election-related offences are understood as actions that are contrary to the provisions of laws and regulations relating to elections. One of the said election-related offences is resolved through the District Court. However, reflecting on the completion of criminal acts in the 2019 legislative elections, electoral justice has not been successful. Of all the decisions of the District Courts in Yogyakarta and West Sumatra that have been analyzed, all of them issued probation to the perpetrator, regardless of the position of the perpetrator, the type of crime, and other aggravating reasons at trial. This study looks at the tendency of judges in deciding cases of election criminal violations and encourages the optimization of electoral justice in these decisions. This normative legal research emphasizes the use of secondary data, especially the decisions of District Court judges in Yogyakarta and West Sumatra. The results of the study show that first, the tendency of decisions to give very light sentences to perpetrators. Second, electoral justice has not been optimally obtained through the District Court because of the lightness of the sentence issued. This is because judges only consider the juridical aspect alone, without seeing the election as a real implementation of the sovereignty of the people as well as various other philosophical and sociological considerations.","PeriodicalId":239318,"journal":{"name":"Jurnal Hukum Ius Quia Iustum","volume":"109 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122810893","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Francisca Romana Harjiyatni, Meicke Caroline Anthony
{"title":"Studi Komparatif Penyelesaian Sengketa Lingkungan Di Pengadilan Tata Usaha Negara Indonesia Dan Thailand","authors":"Francisca Romana Harjiyatni, Meicke Caroline Anthony","doi":"10.20885/iustum.vol29.iss2.art7","DOIUrl":"https://doi.org/10.20885/iustum.vol29.iss2.art7","url":null,"abstract":"This study aims to analyze the comparison of environmental dispute resolution in the State Administrative Court (PTUN) of Indonesia and its Thailand equivalent. This is a normative legal research, using statutory and comparative approaches. The results of the study are presented in an analytical descriptive form. The results of the study conclude that first, the equatlisation for the settlement of environmental disputes in the Indonesian PTUN and the ones in Thailand is based on the General Administrative Court Procedure Law as regulated in the laws governing the PTUN of each country, but technical guidelines for resolving environmental disputes in the PTUN are issued by the respective Supreme Courts of each country. Second, the first difference is that the Thai Administrative Court provides special arrangements related to compensation issues which include costs for health problems, costs for damage to natural resources, loss of identity and community arts and culture. Meanwhile, the PTUN Indonesia provides very limited compensation and prioritizes the claim for the validity of the object of dispute. The second difference is that the handling of environmental problems in the Thai Administrative Court examines the substance and facts related to the environment more deeply, so that a real picture of environmental problems is obtained in the field. An in-depth study of the substance, facts, environmental problems in the field is taken into consideration by the judge in making a decision, even though administratively there are no problems. Meanwhile, the dispute resolution in the Indonesian PTUN is administrative and procedural in nature.","PeriodicalId":239318,"journal":{"name":"Jurnal Hukum Ius Quia Iustum","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117208992","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}