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Upaya Menghindari Pelanggaran Etika Bisnis dalam Profesi Akuntan di Bank Perkreditan Rakyat Dana Nusantara Kantor Cabang Tanjungpinang Afriyadi Afriyadi; Billy Marbiyanov; David Tan; Della Aprianingrum; Illya Firna Febriyanti; Muhammad Naufal Fitrah; Ricky Sandi Permana; Roy Mangitua Manurung; Yoma Arda Wiratama
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): Agustus: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i3.242

Abstract

The accounting profession in the industrial era 4.0 faces significant challenges in maintaining business ethics. In the context of Rural Credit Bank (BPR) Dana Nusantara Tanjungpinang Branch Office, efforts to avoid violations of business ethics are very important. By referring to literature studies and descriptive qualitative interviews, this research method reveals the strategies implemented by BPR Dana Nusantara Tanjungpinang in controlling ethical violations. The research results show that BPR Dana Nusantara Tanjungpinang uses internal audit and data crosscheck as the main strategy to ensure the accuracy of recording financial transactions. In addition, separation of functions and strict supervision of business processes are important steps in maintaining the integrity and honesty of company operations. However, challenges related to employee internet access present obstacles in efforts to prevent ethical violations. However, BPR Dana Nusantara Tanjungpinang continues to strive to use good vendors and implement strict operational procedures. The research results show that BPR Dana Nusantara Tanjungpinang continues to be committed to improving their internal control practices in order to create an ethical business environment and reduce the possibility of ethical violations in the future.
Analisa Yuridis Pengesampingan Prinsip-prinsip Keadilan dan Kepatutan dalam Proses Pengambilan Keputusan oleh Arbiter Tan, David
Hukum dan Masyarakat Madani Vol. 11 No. 1 (2021): Mei
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/humani.v11i1.2772

Abstract

Penelitian ini berfokus dalam mempelajari Undang-Undang Nomor 30 Tahun 1999 untuk mengetahui mengenai ketentuan yang memperbolehkan para pihak yang bersengketa untuk mengesampingkan prinsip-prinsip keadilan dan kepatutan dalam proses pengambilan putusan oleh arbiter. Penelitian bertujuan untuk menjawab dan mengetahui mengenai pengesampingan prinsip-prinsip keadilan dan kepatutan. Dalam penelitian ini, penulis menemukan bahwa keadilan dan kepatutan (ex aequo et bono) dapat dikesampingkan sehingga arbiter tidak memiliki kebebasan untuk mengesampingkan hukum materiil, terdapat batasan mengenai pengesampingan ex aequo et bono yang telah ada dalam hukum positif dan ketentuan Pasal 56 ini tidak bertentangan dengan tujuan hukum yang utamanya adalah keadilan.
Protection of Corporate Whistleblowers in the Digital Age: A Critical Analysis of Current Indonesian Frameworks Tantimin Tantimin; Rufinus Hotmaulana Hutauruk; David Tan
Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 13 No 3 (2024)
Publisher : University of Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JMHU.2024.v13.i03.p11.

Abstract

Corporate whistleblowing plays a key role in ensuring transparency in Indonesian businesses. While the advent of digital technology can help improve the mechanism of corporate whistleblowing, this development still brings its own risks, particularly regarding the privacy of whistleblowers, which can significantly heighten risk of retaliations. This research aims to address the legal adequacy of Indonesia in ensuring the protection of corporate whistleblowers in the digital age, using normative legal research method and statutory approach. Findings of this research highlights the normative uncertainties and disharmony in the realm of witness protection, such as the lack of direct acknowledgement of corporate whistleblowers and the lack of supportive mechanism of digital corporate whistleblowing. In the digital context, there is a lack of mechanisms and compliance to address unique challenges that could arise in digital corporate whistleblowing, in the realm of data privacy. This research proposes a model of legal development consisting of key normative aspects that can be utilized to improve the relevant legal frameworks in Indonesia.
Decoding the Special Purpose Acquisition Companies: A New Frontier in Tech Start-Up Financing Tan, David; Disemadi, Hari Sutra; Sudirman, Lu
PADJADJARAN JURNAL ILMU HUKUM (JOURNAL OF LAW) Vol 11, No 1 (2024): PADJADJARAN JURNAL ILMU HUKUM (JOURNAL OF LAW)
Publisher : Faculty of Law, Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The emergence of SPAC has democratized participation in the burgeoning equity market. Capital raised during a SPAC's Initial Public Offering (IPO) is typically held in escrow identifies a suitable acquisition or merger target. This study explores the concept of SPACs, their operational mechanisms, their appeal to tech startups, and their presence in Asia, with a specific focus on the Indonesian jurisdiction. The study also aims to identify the potential risks SPACs may pose to the equity market to inform more effective regulation. Employing normative legal research and prioritizing secondary data, the findings of this paper indicate that SPACs have evolved from a niche option to a significant facilitator for private enterprises seeking to enter public markets through an IPO. The study further reveals that, despite the risks associated with SPACs and their current unpreparedness for IPOs in Indonesia, lessons from foreign experiences could guide the development and implementation of domestic regulations. While SPACs have demonstrated their value and promise to become a significant market force, calls for swift regulatory action should balance the benefits of SPACs against the need for thoughtful regulation, presenting an opportunity to reconsider existing IPO regulations.DOI: https://doi.org/10.22304/pjih.v11n1.a5 
The Solving Indonesian Intellectual Property Rights Transfer Issue Situmeang, Ampuan; Silviani, Ninne Zahara; Tan, David
Al-Risalah Vol 23 No 1 (2023): June 2023
Publisher : Fakultas Syariah UIN Sulthan Thaha Saifuddin Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/alrisalah.v23i1.1341

Abstract

The aim of this research was to analyze legal problems that are hindering the process of intellectual property rights (IPR) transfer within the Indonesian legal system. This objective was achieved by employing the normative legal research method with a statutory approach while, utilizing secondary data. Accordingly, the secondary data used consisted of primary legal sources, including Law No. 30 of 2000 on Trade Secrets, Law No. 20 of 2016 on Trademarks and Geographical Indications, Law No. 28 of 2014 on Copyrights, Law No. 13 of 2016 on Patents, as well as relevant judicial decisions made within the Indonesian legal system, which enhanced the analysis. This research showed the problems that exist within the Indonesian legal system regarding the transfer of IPR and identified the contributing factors. Furthermore, from the analysis conducted, it was found that the Indonesian IPR legal framework is too complex and lacks harmony, specifically when it comes to the mechanisms involved in IPR transfer and the bureaucratic efficiency associated with these processes. This research serves the purpose of providing comprehensive literature for the development of better intellectual property laws, which are continuously being refined by the Indonesian government to protect and foster creativity in the economy of the country, thereby making it a more attractive prospect for capital. Unlike previous studies, this research placed significant emphasis on legal problems specifically hindering the process of IPR transfer and examined their impacts on actual IPR cases within the Indonesian legal system.
Juxtaposing Fiduciary Constitutionalism and Administrative Constitutionalism in the Context of Enhancing the Indonesian Constitution Tan, David
Brawijaya Law Journal Vol. 8 No. 2 (2021): State Administration Role in Establishing Constitutional Obligation
Publisher : Faculty of Law, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.blj.2021.008.02.02

Abstract

A lot of literature discusses the role of state administration, but there is still very little that emphasizes the unique picture related to juxtaposing aspects of fiduciary constitutionalism with administrative constitutionalism, especially at the stage of constitutional legal studies with the context of constitutionalism in Indonesia. Implementing a fiduciary state administration is very much needed, but the most significant obstacle is the enigma of administrative constitutionalism. The purpose of this inquiry is to analyze the development of the Indonesian Constitution in the future by elaborating the theory of fiduciary constitutionalism, issues related to administrative constitutionalism, and discussions related to the incorporation of the former and the latter into the practice of legal and political representation in the Indonesian Constitution using the perspective of judicial engagement theory. The research method used is the doctrinal legal approach using secondary data in the legal literature to gain academic insight. This research finally leads to a conclusion that focuses on the aspects of fiduciary and administrative constitutionalism, which can explain this phenomenon in enhancing the Constitution in Indonesia through several internalized recommendations.
The Link Between Hate Speech and Terrorism: A Critical Analysis of Indonesia’s Legal Framework Alhakim, Abdurrakhman; Situmeang, Ampuan; Tan, David; Febriyani, Emiliya
Nurani Vol 24 No 2 (2024): Nurani: jurnal kajian syari'ah dan masyarakat
Publisher : Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/nurani.v24i2.22058

Abstract

Hate speech and terrorism are two forms of crime that are similar in their discriminatory nature. The efforts to address these crimes are of significant importance, as they starkly contrast with the values that Indonesia holds dear and present serious threats to its multicultural society. This study aims to explore the correlation between hate speech and terrorism and to explain how this correlation may assist in the development of a legal framework that better addresses both issues. The research employed a normative legal approach to analyze the existing positive laws regarding hate speech and terrorism, aiming to identify correlations between the two. This normative legal research utilized a combined statutory approach, employing primary law sources as secondary data. The analysis revealed normative issues within the Indonesian legal framework that restrict the criminalization of offenses that fall between the legal definitions of hate speech and terrorism. These issues need to be addressed as an important step in Indonesia’s legal development to realize a safe society for all Indonesians.
Substantiation of Well-Known Trademarks in Indonesian Trademark Disputes: Legal Analysis and Case Study Sudirman, Lu; Disemadi, Hari Sutra; Fitri, Winda; Tan, David
International Journal of Law Reconstruction Vol 8, No 2 (2024): International Journal of Law Reconstruction
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/ijlr.v8i2.38068

Abstract

Trademark protection is important because of its role in representing a brand’s integrity. The effort to protect trademark rights is therefore essential in ensuring that the brand’s integrity does not suffer any erosion, even if it means going for a lawsuit. This research is conducted to analyze the challenges in pursuing a lawsuit to protect trademark rights, particularly in proving what constitutes a well-known trademark. This research utilized the normative legal research method to analyze the existing positive law in Indonesia, particularly regarding the protection of trademarks. The conceptual analysis supported by the normative research method used in this research found that most of the literature favors the effort to protect trademarks, as it covers a significant portion of a brand’s strategy and perception in the public eye. However, the case study found that the reality of this pathway can be difficult, where there is a possibility that a decision can be made not based on a sound ratio decidendi, or even the lack thereof.
Perbandingan Doktrin The Piercing Of Corporate Veil Di Berbagai Negara (Indonesia, Perancis Dan Jerman) Dwinta Sugandi; David Tan; Winda Fitri
UNES Journal of Swara Justisia Vol 8 No 3 (2024): Unes Journal of Swara Justisia (Oktober 2024)
Publisher : Program Magister Ilmu Hukum Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/0mcmbd28

Abstract

Dalam lingkungan bisnis, terdapat berbagai bentuk badan usaha yang dibagi menjadi perusahaan dengan status badan hukum dan non-badan hukum. Perusahaan adalah entitas yang secara konsisten menjalankan kegiatan ekonomi di Indonesia untuk mencapai keuntungan. Dalam konteks hukum, badan hukum adalah badan yang ada karena hukum dan memiliki tanggung jawab hukum yang terpisah dari individu yang terlibat di dalamnya. Tujuan penelitian ini adalah untuk mengetahui prinsip Piercing The Corporate Veil dalam hukum perusahaan dan untuk mengetahui ketentuan serta penerapan doktrin Piercing The Corporate Veil dan pertanggungjawaban pemegang saham di Indonesia, Perancis dan Jerman. Jenis penelitian ini adalah jenis penelitian yuridis normatif dengan menggunakan pendekatan terhadap peraturan perundang-undangan dan pendekatan konseptual. Pendekatan perundang-undangan merupakan pendekatan yang mengacu pada ketentuan peraturan perundang-undangan yakni Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas. Hasil penelitian menunjukkan Meskipun konsep PVC diterapkan dalam berbagai negara, penerapannya memerlukan analisis yang cermat dan bukti yang kuat untuk menghindari penyalahgunaan atau penyelewengan hukum. Prinsip-prinsip keadilan, kebebasan berkontrak, dan perlindungan terhadap pihak ketiga menjadi pertimbangan penting dalam pengambilan keputusan pengadilan terkait kasus piercing the corporate veil.
Transparency and Consent for the Use of Data Analytics in Indonesia Disemadi, Hari Sutra; Hutauruk, Rufinus Hotmaulana; Silviani, Ninne Zahara; Tan, David
ADLIYA: Jurnal Hukum dan Kemanusiaan Vol 18, No 1 (2024): ADLIYA: JURNAL HUKUM DAN KEMANUSIAAN
Publisher : Fakultas Syariah dan Hukum UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/adliya.v18i1.43758

Abstract

Abstract The digital economy era has driven the use of technology that relies on data utilization to support various economic activities, such as the use of data analytics. The use of data analytics to provide more relevant features and ads to users of various online platforms has legal implications that must be supported by a legal framework for personal data protection in Indonesia. This study is done to analyze the gap in the development of legal framework in Indonesia in regards to the use of data analytics. Using normative legal research, this study explains the legal implications and outlines the legal issues related to the use of data analytics and the risks faced by online platform users as data owners. The analysis using the statutory approach in this research found that there are several legal issues and normative limitations that make it difficult to implement the concept of transparency and consent in efforts to protect personal data of online platform users, which is the main target of the use of data analytics. The findings of this study also indicate that the use of more complex technical terms is not found in regulations governing the protection of personal data, and hinders further normative exploration related to the use of data analytics that distinguish the types of data used into more complex terms and classifications.
Co-Authors ., Jane Afriyadi Afriyadi Agus Susanto Agustianto Agustianto, Agustianto Agustin, Indri Ceria Agustini, Shenti Aini Feriska Sumandya Alhakim, Abdurrakhman Angel, Vanessa Billy Marbiyanov Bodhi, Surya Chutia, Upankar Debby Amellya Zahdjuki Delia, Della Della Aprianingrum Dian Sari, Eva Disemadi, Hari Sutra Dwinta Sugandi Edison Edison Elza Syarief, Elza Febriyani, Emiliya Ferdinand Jason Fiorentine, Jasisca Fitri, Winda Gia Phuc, Dao Girsang, Junimart Hieu, Le Ho Trung Hutauruk, Rufinus Hotmaulana Illya Firna Febriyanti Irvanaries Irvanaries Jason, Ferdinand Jaya, Febri Jayanto, Wen Joseline, Joseline Kang, Cindy Kelvin Kelvin Lau, Jonathan Lu Sudirman Lu Sudirman Meliana Meliana Metta - Tjia Michelle Alice Stania Muhammad Naufal Fitrah Nadia Salsabilla Mareta Modjo Nanda Jala Sena Neisdy Lee Nellcy Desvia Nur Fatihah Nur Laily Nur Laily Nurlaily Nurviani, Nanny Octa Villa Oryza Sativa MY Pambayun, Cindy Fatika Dewi Prakasa, Satria Unggul Wicaksana Quentin, Pinsolle-Dubourg Rahmadani, Aini Ricky Sandi Permana Roy Mangitua Manurung Rusdiana, Shelvi Sari Wahyuni, Lily Sudhartio, Selviana, Devi Shane Edwin Shendy Devendra Armaya Silviani, Ninne Zahara Silvy Pricilia Fernanda Siti Aisyah Rukmana Situmeang, Ampuan Sovia Sovia Sovina Sovina Surya Bodhi Sylvia Putri Sylvia Putri Tan, Winsherly Tania, Stephanie Taniady, Vicko Tantimin Tantimin Tantimin Tantimin Tantimin, Tantimin Triana Dewi Seroja Viona Puspita Wibowo, Tony Windi Afdal, Windi Wulandari, Aura Yenny Permata Liegestu Yoma Arda Wiratama Zulhairi Zulhairi Zulhairi, Zulhairi