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All Journal Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis PETITA
Natasya Febriyanti
Universitas Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Corporate Governance Failures and Financial Statement Manipulation: Evidence from PT Asuransi Jiwasraya Intan Juniarti; Rian Rusmana Putra; Rika Permatasari; Natasya Febriyanti
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 3 (2026): June
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i1.436

Abstract

This study aims to analyze the relationship between Good Corporate Governance (GCG), financial statement quality, and corporate legal accountability from legal and accounting perspectives. This study is motivated by the importance of effective corporate governance as a tool for preventing financial statement manipulation and abuse of authority in corporate activities. This study uses normative legal research with a statutory and conceptual approach. Legal sources include legislation, legal doctrine, and scientific literature relevant to corporate governance and corporate criminal liability. The results indicate that the application of the principles of transparency, accountability, responsibility, independence, and fairness in GCG plays a crucial role in maintaining the integrity of financial statements. Weaknesses in internal control systems and compliance culture have the potential to cause distortions in financial information and the risk of legal violations. The national legal framework recognizes corporations as subjects of criminal law through the doctrine of corporate criminal liability and legislative provisions. The principles of fiduciary duty and the theory of fault serve as the basis for determining the legal liability of corporate bodies. The integration of corporate governance, transparency in financial reporting, and consistent law enforcement forms the foundation for creating an integrity-driven and sustainable corporate system. Regulatory reforms, accompanied by strengthened internal oversight and professionalism of law enforcement officials, are necessary to reinforce the stability of the economic sector and enhance public trust.
ANALISIS YURIDIS TERHADAP TINDAK PIDANA PENIPUAN DALAM PENYELENGGARAAN PEMBERANGKATAN HAJI DAN UMROH DI INDONESIA Rian Rusmana Putra; Ilhamda Fattah Kaloko; Seftia Azrianti; Elsa Sepriani; Natasya Febriyanti; Dimas Adam Satrio Rachmadhanto; Maniah Maniah
PETITA Vol 8, No 1 (2026): PETITA VOL. 8, NO. 1 JUNI 2026
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/pta.v8i1.8971

Abstract

Penyelenggaraan ibadah haji dan umroh di Indonesia mengalami perkembangan pesat seiring meningkatnya minat masyarakat, namun kondisi ini juga memunculkan berbagai permasalahan, khususnya tindak pidana penipuan oleh biro perjalanan yang tidak bertanggung jawab. Penelitian ini bertujuan untuk menganalisis pengaturan hukum terhadap tindak pidana penipuan dalam penyelenggaraan haji dan umroh serta mengkaji efektivitas perlindungan hukum bagi korban. Metode yang digunakan adalah penelitian hukum normatif dengan pendekatan yuridis melalui kajian terhadap peraturan perundang-undangan dan literatur hukum yang relevan. Hasil penelitian menunjukkan bahwa pengaturan hukum telah diatur dalam KUHP, Undang-Undang Perlindungan Konsumen, serta regulasi khusus terkait haji dan umroh, namun implementasinya masih belum optimal akibat lemahnya pengawasan, kurangnya transparansi pengelolaan dana, serta rendahnya literasi hukum masyarakat. Perlindungan hukum terhadap korban juga belum efektif karena adanya kendala dalam proses penegakan hukum dan pemulihan kerugian. Oleh karena itu, diperlukan upaya komprehensif melalui penguatan sistem pengawasan, peningkatan penegakan hukum, serta edukasi masyarakat guna mencegah terjadinya penipuan, sehingga tercipta penyelenggaraan ibadah haji dan umroh yang aman, transparan, dan terpercaya.
Co-Authors Dimas Adam Satrio Rachmadhanto Elsa Sepriani Ilhamda Fattah Kaloko Intan Juniarti Maniah Maniah Rian Rusmana Putra Rian Rusmana Putra Rika Permatasari Seftia Azrianti