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Bismar Nasution
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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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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
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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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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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.
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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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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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.
TANGGUNG JAWAB DIREKSI ATAS LAPORAN KEUANGAN PERUSAHAAN PUBLIK Rumata Rosininta Sianya; Bismar Nasution; Ningrum Natasya Sirait; Sunarmi Sunarmi
USU LAW JOURNAL Vol 6, No 2 (2018)
Publisher : Universitas Sumatera Utara

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ABSTRACT One of the organs of a company is Board of Directors that are fully responsible for the management, interest, and goals of a company and representing the company either in or outside of court of law (persona standi in judicio). Public company with applies the principle of transparency requiring the Board of Directors to periodically provide a financial report to Badan Pengawas Pasar Modal (Bapepam) as regulated in the Regulation of Bapepam No. VIII.G.7. Board of Directors of Public Company are required to issue a Letter of Responsibility of Board of Directors for the Financial Report signed by President Director and Financial Director. If an information /material fact inflicting loss to the third party is found in the financial report, according to Law on Limited Liability Company and the Regulation of Bapepam No. VIII.G.7, the Board of Directors of Public Company is jointly and severally reponsible for the injured parties. Therefore, the writer is interested in doing a study entitled “The Responsibility of Board of Directors for the Financial report of Public Company”. The criteria determining whether or not the Board of Directors made an offense in terms of signing a statement stating the responsibility of Board of Directors for the financial report inflicting loss to the party outside of the company can be seen from the substance of the financial report whether or not it was made under good faith and full of responsibility for the proper purpose of the company, whether or not the Board of Directors had applied the standard of care that they were avoided from negligence that can inflicting loss to other parties, whether or not the Board of Directors had been beyond their authority, not only to what is prohibited in the statutes of the company but also to the existing regulations or public order (ultra vires), and whether or not the Board of Directors made their business decision based on rational basis. The form of the responsibility of the Board of Directors for the financial report according to the Law on Limited Liability Company and the Regulation of Bapepam No. VIII.G.7 in the case of incorrect or misleading information/material fact inflicting loss to other parties was a joint responsibility off all members of the Board of Directors of the public company because whether or not the substance of the letter of statement of the Board of Directors related to the financial report was correct, was binding and become juridical responsibility of all members of the Board of Directors of public company, considering that President Director and Financial Director signing the financial report acted for and on behalf of the company as long as the principles of duty of care, good faith and rational basis in drafting and preparing the financial report were applied by the President Director and Financial Director, all of the members of the Board of Directors are required to have a joint responsibility for the loss inflicted to the third party. Keywords: Responsibility, Financial Report, Public Company
PRINSIP AKUNTABILITAS DAN TRANSPARANSI YAYASAN DALAM RANGKA MENCEGAH PRAKTIK PENCUCIAN UANG (MONEY LAUNDERING) DWI CESARIA SITORUS; BISMAR NASUTION; WINDHA WINDHA
TRANSPARENCY Vol 1, No 1 (2013)
Publisher : Universitas Sumatera Utara

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Money laundering crime should be prevented as early as possible in order to create a country with a moral society. The practice of money laundering can occur both through banking and non-banking institutions, such as insurance and foundations. With the foundation, all the desires of social, humanitarian, and religious people can be realized in an institution that has been recognized and accepted its existence. In principle there is a foundation of accountability and transparency that has an important role to prevent money laundering. There are some basic issues to be discussed in this thesis writing. A primary issue is how the practice of money laundering in Indonesia, how the existence of the foundation in the Indonesian legal system, and how the application of the principles of accountability and transparency of foundations in order to prevent money laundering. The method used in the thesis writing is done with normative juridical approach is to perform an analysis of the problems with the approach to the principles of law and refers to the legal norms contained in the legislation. The study was conducted with an emphasis on the data library by library research, which conducts research using materials from a variety of reading materials such as legislation, books, magazines, and the Internet. The principle of accountability and transparency is needed in conducting business foundation itself. This is in order to prevent money laundering practices that function Foundations of Law No. 16 of 2001 jo. Law No. 28 of 2004 and Law No. 8 of 2010 Concerning the Prevention and Suppression of Money Laundering can be carried out in accordance with these provisions. Key words : Akuntabilitas, Transparansi, Yayasan, Pencucian Uang
TINJAUAN YURIDIS HOLDINGISASI BUMN DALAM RANGKA PENINGKATAN KINERJA MENURUT PERSPEKTIF HUKUM PERUSAHAAN JOHN SIPAYUNG; BISMAR NASUTION; MAHMUL SIREGAR
TRANSPARENCY Vol 1, No 1 (2013)
Publisher : Universitas Sumatera Utara

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The government will implement  holding  process  in plantation  sector  in this year. However, the hindrance found in this holding process is the  unavailability of  specific regulation  governing  the  forming of  holding in company. Having this  holding, it will  improve the performance  of the company  and  add the  profit  from new  company  with the  holding. The  objective of this research  is to know  the role of the  government  in implementing the forming of  holding  company. The method  of research was  analysis  descriptive  research method, that was  a research describing  a situation  or event  to search, and  then to  analyze  the  event based on the facts  from the secondary data  obtained from  primary  law  material,  secondary  law material  and  tertiary  law material.  The used  research method was  yuridical normative  analysis, that was  by  describing and  testifying  the  data related to  the problem in  company  holding.  Data  collection  technique for  this research  was carried  out  with  library  research,  literature  or  documents to  get the secondary data. The existence of state-owned corporations is one of real forms in  Constitution 1945 especially article  33  with strategic  position  to increase the  prosperity of the people.  In the case of  holding  company that the responsibility  of main  company  to branch company is  only limited to  the authority  given   to main company.  The  responsibility is only on  management and policies related to the  branch  companies.  Hence,  it is necessary to have one  rule  governing  the  holding in  specific and the  government  may understand and  know  the real process of the  holding  in  state  owned  corporations. It is intended  to  improve the  performance of  state  owned  corporations  related to the  income and  expenditure of  state. Kata Kunci : BUMN, Holding, dan Hukum Perusahaan.
SISTEM KOORDINASI ANTARA BANK INDONESIA DAN OTORITAS JASA KEUANGAN DALAM PENGAWASAN BANK SETELAH LAHIRNYA UNDANG-UNDANG NOMOR 21 TAHUN 2011 TENTANG OTORITAS JASA KEUANGAN REBEKKA DOSMA SINAGA; BISMAR NASUTION; MAHMUL SIREGAR
TRANSPARENCY Vol 1, No 2 (2013)
Publisher : Universitas Sumatera Utara

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The role of bank is very important in national development which is the bank as intermediary institutions. If intermediation can be achived, the purpose of banking to support the implementation of national development towards improving the welfare of the people will be realized. Article 34 of law of Bank Indonesia mandates the need for separation of banking supervision, mandate established by OJK. After OJK law published, bank supervision is the task of OJK. Bank Indonesia will be focus on the monetary and payment system. In the implementation of bank supervision duties, Bank Indonesia and OJK coordinate to create the sound banking system as a whole and individual and able to preserve the interest of the community well. Macroprudential supervision is done by Bank Indonesia ang microprudential supervison is done by OJK. The coordination is making the regulations in banking supervision. Bank Indonesia can do direct supervision (on site supervision) to bank and receive information from OJK if a bank is having trouble and then Bank Indonesia take action accordance with the authority. Key Words : Pengawasan Bank, Bank Indonesia, OJK
PERLINDUNGAN HUKUM TERHADAP USAHA MIKRO. KECIL DAN MENENGAH DALAM PASAR BEBAS ASEAN-CHINA FREE TRADE AREA YUNITA PANJAITAN; BISMAR NASUTION; MAHMUL SIREGAR
TRANSPARENCY Vol 1, No 2 (2013)
Publisher : Universitas Sumatera Utara

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ACFTA (ASEN-China Free Trade Agreement) is a regional free trade agreement among the states member of ASEAN and China. One of the advantage of ACFTA is to increase the export of Indonesia product to the international market. So, the products from Indonesia such as the product of Micro, Small and Medium Scale busines can be developed. The weakness position of UMKM in the bigger industry  products, to ake UMKM still in a weak position by the presence of China products through this ACFTA agreement. This condition cause any problems. Therefore, in order to avoid any problems faced by UMKM, the government determine three competitive protection, i.e.  antidumping, the protection through Safeguard and determine the duty to the Chine product that do any violation in the impolementation of ACFTA agreement. Keywords : UMKM, ACFTA
Co-Authors ABDUL AZIS ALSA Adji Suryapranata Agus Syahputra Akmalia Indriana Amirah Ainun ANDREW J TARIGAN Angeline Angeline Anggi Risky Anggiat Simamora Anggita Tridiani Sirait Tridiani Annisa Qomaryah Anto Sibarani Arimansyah Arimansyah Atika Chyntya AUDRYA LUVIKA SIREGAR Azhar Ismadi Bintang Elvina Chelin Claudia Chessa Stefany Choky Saragih Dearma P Parulian Deta nia Deta Sukarja DWI CESARIA SITORUS Elisabeth Silalahi Elizabeth Magdalena Aritonang EVAN TAMBUNAN Fahrunnisa Fahrunnisa Fitria L Longgom Fitria Longgom Frans Kalep Frans Kalep Franto Bitmen Gabriel Damanik Gom Banuaran Hafizh Fahran Hana Fairuz Hanssen Hari Wijaya HERRY FEBRIAN Ika Indriani Irene Manik Irwan Geofany Johan Silalahi JOHN SIPAYUNG Junita Sari Sari Keizeirina Devi Keizerina Devi Keizerina Devi Azwar Kristina Roseven Nababan LETARI Sinurat Lina Purba Lismar Wahyuni Lolita Rinelsia Lorensia Perangin-angin Lucita Lucita Lusy Sri M IRWANSYAH PUTRA M KHARRAZI M RASYID RIDHA Mahmul Siregar Mar’ie Muhammad MONA WINATA SIAHAAN MUAMAR ZIA NASUTION Muhammad Akbar Muhammad Hadi Muhammad Septo Nada Syifa Natasia Agustin Nikita Nasution NINGRUM NATASYA SIRAIT Priawan Harmasandi Priscila Patricia Raditya Riandy Rally Aditya RAMLI SIREGAR Raymond Lumban Gaol REBEKKA DOSMA SINAGA Refi Chairunnisa Riomaulana Siddik Ririn Aprillyani Rommy Hamzah Rommy Yudistira Lubis Rumata Rosininta Sianya Ruth Marbun Ruth Siallagan Rydayanti Simanjuntak Salomo Kevin Sarah Pratiwi Sarti Sonnia Silvia Pratiwi Siti Sahara Sonya Marcellina STEPHEN RICHARDO Steven Bukit Suci Puspita Suhaidi Suhaidi Sukarja, Detania Sunarmi Sunarmi T. Keizerina Devi T. Keizerina Devi Azwar Tan Kamello Tania Siregar Theresia Alisia Tri Murti Utary Maharany Barus Vanesia Murni Vivi Elvina WAFDANSYAH ANGGI HUSAINI Winda Ramadhani WINDHA WINDHA Windy Sri Wahyuni Yabes Marlobi Yabes Marlobi Yessica Agnes YUNITA PANJAITAN Yunus Abidin Zepryanto Saragih