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All Journal Jurnal Ilmiah Al-Syir'ah Isti`dal : Jurnal Studi Hukum Islam Jurnal Ius Constituendum Journal of Dedicators Community Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Proceeding of Conference on Islamic Management, Accounting, and Economics Pena Justisia: Media Komunikasi dan Kajian Hukum Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat UNTAG Law Review Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Pengabdian Kesehatan
Miftah Arifin
Universitas Islam Nahdlatul Ulama (UNISNU) Jepara
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Model Pertanggungjawaban BUMDes Puji Berkah pada Unit Simpan Pinjam Fatchur Rohman; Miftah Arifin
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 5, No 1 (2020): March 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v5i1.3368

Abstract

This paper describes the results of community service activities (PKM) at the Village-Owned Enterprises in Jepara that face accountability issues. The purpose of this community service program is to implement the BUMDes accountability model and BUMDes business management. The program implementation phase includes systematic development of the BUMDes accountability report, application and process of preparing BUMDes accountability report, development of a Simple Financial Information System, and assistance and application of a simple financial information system. The results of the community service program outputs are generated in the form of guidelines for preparing the accountability report of BUMDes Puji Berkah Sinanggul and simple saving and loan financial applications. Based on the results of the dedication, it can be formulated that the implementation of the accountability model of BUMDes Puji Berkah can improve the quality of the performance of existing managers of BUMDes which are the object of service. BUMDes fits the format and meets the timeliness of reporting.  How to cite:Rohman, F., Arifin, M. (2020). Model Pertanggungjawaban BUMDes Puji Berkah pada Unit Simpan Pinjam. Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang, 5(1), 18-27.DOI: https://doi.org/10.26905/abdimas.v5i1.3368
The influence of the Business Judgment Rule on the accountability of the Board of Directors for their errors or negligence based on Eisenberg's theory of Director's Accountability Miftah Arifin; Zaenal Arifin
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 1 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i1.4208

Abstract

In the business world, the Business Judgment Rule (BJR) is a legal principle that provides protection to directors when making risky business decisions, as long as those decisions are made in good faith, with sufficient care, and without personal interest. Although BJR is not explicitly regulated in Indonesian law, this principle is reflected in the Limited Liability Company Law and considered in the theory of director liability proposed by Melvin Aron Eisenberg. The purpose of this research is to analyze the application of the Business Judgment Rule principle in Indonesian corporate law to protect directors from liability for their mistakes or negligence, and to evaluate its influence on Eisenberg's theory of director liability. This study uses a normative legal research method that examines legal norms to analyze and interpret legal provisions related to the application of the Business Judgment Rule and director liability in Indonesia, as well as examining the influence of Eisenberg's theory on that doctrine. A conceptual approach is used to study the concept of the Business Judgment Rule and Eisenberg's theory of director liability in depth. The research results show that the Limited Liability Company Law in Indonesia regulates the application of the Business Judgment Rule (BJR), which provides protection to directors from liability for risky business decisions as long as they meet the requirements of good faith, due care, no conflict of interest, and efforts to prevent loss. However, BJR protection is not absolute, and directors can be held accountable if they violate corporate governance principles. Melvin A. Eisenberg's theory of director liability provides clearer boundaries, where directors can lose BJR protection if they violate the duty of care, duty of loyalty, duty of good faith, and duty of candor, making them accountable for their mistakes or negligence in business decision-making.
Co-Authors A Khoirul Anam A. Khoirul Anam Aan Zainul Anwar Anna Widiastuti Anna Widiastuti Ariyanto Ariyanto Evi Rohmawati Fatchur Rohman Purwo Adi Wibowo Sofyan Sofyan Wahyu Mahaputra Wijayono Hadi Sukrisno Wiwin Setyorini Zaenal Arifin Zainul Arifin Zainul Arifin