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All Journal SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum
Jaya Hotma Dame Silaban
Universitas Esa Unggul
Arts Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pertanggungjawaban Hukum Atas Penyelewengan Dana Operasional Oleh Departemen Sumber Daya Manusia di PT. Global Hotma Abadi Jaya Hotma Dame Silaban; Markoni; I Made Kantikha; Joko Widarto; Tuti Elawati
SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Vol. 5 No. 4 (2026): SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum, Agustus 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/seikat.v5i4.3473

Abstract

Misappropriation of corporate operational funds may cause financial losses and give rise to legal liability for individuals, directors, and corporations. The case at PT. Global Hotma Abadi involved the Human Resources Department through visa cost mark-ups, fictitious employee additions, manipulation of overseas workers’ salary allowances, and unauthorized expense claims. This study aims to analyze the forms, processes, and legal liability arising from such misappropriation using theories of legal liability and corporate theory. The research employs a normative legal method with statutory, conceptual, and case approaches. The findings indicate that weak internal supervision, the absence of periodic audits, and ineffective control systems were the main factors enabling the misconduct. The actions fulfill the elements of unlawful acts under Article 1365 of the Indonesian Civil Code, resulting in civil liability in the form of compensation for the perpetrators, while directors may also bear responsibility for negligence in supervision. The study recommends strengthening internal audits, implementing risk-based supervision, and developing whistleblowing systems within the company.
Co-Authors Elawati, Tuti I Made Kantikha Joko Widarto Markoni