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Pertanggungjawaban Direksi dalam UU No. 40 Tahun 2007 tentang Perseroan Terbatas: Studi Kasus Korporasi Multinasional Wahyono, Wahyono; Cahyo, Cahyo
IBLAM LAW REVIEW Vol. 5 No. 2 (2025): IBLAM LAW REVIEW
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM IBLAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52249/ilr.v5i2.634

Abstract

Penelitian ini bertujuan untuk menganalisis pertanggungjawaban direksi dalam UU No. 40 Tahun 2007 tentang Perseroan Terbatas, khususnya dalam konteks korporasi multinasional. Penelitian ini juga bertujuan untuk menilai tantangan yang dihadapi dalam penerapan UU ini di Indonesia, terutama dalam pengelolaan perusahaan yang beroperasi lintas yurisdiksi. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan undang-undang, konseptual, dan kasus. Penelitian ini menganalisis sumber hukum primer, sekunder, dan tersier yang relevan serta menerapkan analisis kualitatif dengan pendekatan penafsiran sistematis dan komparatif. Temuan utama dari penelitian ini adalah bahwa UU No. 40 Tahun 2007 memberikan dasar hukum yang jelas terkait tanggung jawab direksi, namun tantangan besar muncul dalam penerapan hukum terhadap korporasi multinasional yang melibatkan regulasi internasional yang kompleks. Penerapan prinsip business judgment rule memberikan perlindungan bagi direksi, namun risiko hukum tetap ada, terutama terkait dengan penyalahgunaan wewenang. Penelitian ini menyimpulkan bahwa untuk meningkatkan perlindungan hukum dan efektivitas implementasi UU ini, diperlukan penguatan sistem pengawasan, audit internal yang ketat, serta reformasi sistem peradilan Indonesia. Selain itu, Indonesia perlu memperkuat kerjasama internasional untuk menangani tantangan hukum korporasi multinasional.
IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN PADA UKM BATIK DI KLATEN: SEBUAH STUDI KASUS Hatta, Atika Jauharia; Muadzi, Galuh Rama; Indraswono, Cahyo; Marwanta, Y. Yohakim
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18385

Abstract

This study aims to analyze the condition of the inventory accounting system, making design and implement the Batik Tulis Kunayah accounting information system in Klaten Regency. The subjects of this research were the SME Batik Tulis Kunayah actors in Klaten Regency, with the research procedures used being observation, interviews, documentation and training. This study used data presentation methods, development models, and drawing conclusions for the data analysis techniques. The results of the study in the form of designing an inventory accounting information system will then be implemented by SME Batik Tulis Kunayah in its business as an effort to apply the digital marketing concept. The implementation of an inventory accounting information system in Batik Tulis Kunayah SME has enormous potential to increase efficiency, data accuracy and the quality of decision making. implementation of an inventory accounting information system for UKM Batik Tulis Kunayah have enormous potential to improve efficiency, data accuracy and the quality of decision making. By this information, various benefits such as process automation, error reduction, increased productivity, and data acquisition can be achieved regularly.
Ideologi Ekonomi Politik Media RCTI Dan TV ONE Dalam Mengambil Angle Pemberitaan Menjelang Pemilu 2014 Murfianti, Fitri; Nugroho, Cahyo
Capture : Jurnal Seni Media Rekam Vol. 6 No. 2 (2015)
Publisher : Seni Media Rekam ISI Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33153/capture.v6i2.755

Abstract

In the democratic state like Indonesia, election is a routine agenda as a democratic party, which was held every five years. The democratic partyis now enlivened by the presence of party cadres who are also involved in the media world. The party cadres use the media because they know that there is a great impact caused from it. They can determine the direction of the news according to their political ideology. The research has the aim to know the strength of the ideology preaching of candidate which is also engaged in the world of media, namely, Harry Tanoesoedibjo and Abu Rizal Bakrie, through media impressions in its program.The study used a qualitative research and focused on the news program Seputar Indonesia Pagi RCTI and Kabar Pagi TV One. The collecting data used observation, literature, and documentationtechniques which took on April 2-6th, 2014. The data analysis applied the Framing techniques byGamson and Modigliani.The result showed that the news program Seputar Indonesia Pagi RCTI andKabar Pagi TV One constructed their own interests, which aims to improve imaging in the eyes of the audience which resulted in an increase in the vote at election time.Keywords: framing, angle, and news
REYOG OBYOGAN IN PHOTO ESSAY Nugroho, Oki Cahyo; Tricana, Deny Wahyu
Capture : Jurnal Seni Media Rekam Vol. 11 No. 1 (2019)
Publisher : Seni Media Rekam ISI Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33153/capture.v11i1.2247

Abstract

Reyog is one of the traditional arts that shows a richness of Indonesian culture. This art is unique and interesting to be realized in the form of visual works and meaningful, especially the art of photography. Photography has an important role as a medium for delivering information in the form of images, moreover images are a universal language. This research uses the method of creation with stages, namely observation, exploration, selection, and correction as well as analysis and presentation of data in order to uncover the phenomena that occur in Reyog Ponorogo. The results of this study indicate that 1) the shooting of an essay about performance of reyog obyogan Ponorogo's typical requires adequate photographic technical mastery; 2) the use of digital processing can support the visualization of photos essays of reyog obyogan; and 3) the mastery of technical shooting and digital processing is able to portray the characteristics of the reyog obyogan that are distinctive and full of traditional aesthetic values.
Dapatkah Pembayaran Jasa Lingkungan Mencegah Deforestasi dan Meningkatkan Kesejahteraan Masyarakat? Pelajaran dari Hutan Desa Laman Satong, Kabupaten Ketapang, Kalimantan Barat Nugroho, Cahyo; Supriatna, Jatna; Kusworo, Ahmad
Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (Journal of Natural Resources and Environmental Management) Vol 9 No 4 (2019): Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan
Publisher : Pusat Penelitian Lingkungan Hidup, IPB (PPLH-IPB) dan Program Studi Pengelolaan Sumberdaya Alam dan Lingkungan, IPB (PS. PSL, SPs. IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jpsl.9.4.882-892

Abstract

In order to reduce deforestation, the Government of Indonesia has introduced several initiativies, including a Hutan Desa (village forest) program to bring local communities to become actor in the forest management. The Reduced Emissions from Deforestation and Forest Degradation plus (REDD+) and Payment for Environmental Services (PES) scheme for the hutan desa is one of the alternative scheme to provide economic incentives for their effort to manage their forest sustainably. This study aims to evaluate the impact of the initiation of REDD+ and PES funds for hutan desa to deforestation and community wellbeing. The impact to deforestation is measured through quantitative approach by comparing quantitatively forest cover on 1070ha of village forest through satelite image analysis. The impact to community wellbeing is measured through participatory wellbeing assessment involving 30 informants during a focus group discussion. An attribution to the variables are conducted qualitatively by in-depth interviews to 25 key informants. The result shows eventhough the benefit provided by the initiation of REDD+ and PES (the money) is much less than the opportunity cost, the community is still accepting the scheme and succeeds reducing deforestation. However, the benefit is not sufficient enough yet to improve community wellbeing.
IMPLEMENTASI PROGRAM KAMPUNG KB DI DESA KOTO BARU KECAMATAN KOTO BARU KOTA SUNGAI PENUH KURNIAWAN, DWI CAHYO; Iskarni, Paus
JURNAL BUANA Vol 8 No 3 (2024)
Publisher : DEPARTEMEN GEOGRAFI FIS UNP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/buana/vol8-iss3/3558

Abstract

This research aims to: 1) understand the implementation of the Toddler Family Development Program in the village of Koto Baru. 2) Understand the implementation of the Adolescent Family Development Program in the village of Koto Baru. 3) Understand the implementation of the Elderly Family Development Program in the village of Koto Baru. 4) Understand the implementation of the Youth Information Center Program in the village of Koto Baru. 5) Identify the obstacles in the implementation of the Family Planning Village Program in the village of Koto Baru. The research method used in this study is a mixed method with quantitative and qualitative analysis techniques. The samples in this study consist of 34 toddlers participating in the Toddler Family Development Program (BKB), 41 adolescents participating in the Adolescent Family Development Program (BKR), 38 elderly people participating in the Elderly Family Development Program (BKL), 16 adolescents participating in the Youth Information Center Program (PIKR), and 13 people participating in the Youth Productive Health Information and Services Program (UPPKS). The results of this research show that the implementation of the Toddler Family Development Program involves an average of 9 attended toddlers in supplementary feeding activities, 9 attended toddlers in posyandu (integrated health post) weighing sessions, and 11 toddlers receiving vitamin supplements. For the Adolescent Family Development Program, the average attendance of adolescents in drug counseling activities is 14, 14 adolescents attended the age of marriage socialization, and 21 adolescents participated in risk behavior discussions. Regarding the Elderly Family Development Program, the average attendance of the elderly in the elderly posbindu (integrated elderly health post) activities is 13, 10 elderly people participated in elderly gymnastics, and 10 elderly people attended the taklim assembly (Islamic study group). For the Youth Information Center Program, the attendance in youth PIKR (Youth Information and Communication Center) competition activities was 10, 10 youths attended the marriage age maturity session, and 10 youths participated in the evaluation of adolescent puberty guidance. In the Youth Productive Health Information and Services Program, 7 people participated in the agricultural group coaching activity, 7 people were involved in the production of red ginger products, and 7 people engaged in capital investment for the group. The obstacles in the implementation of the Family Planning Village Program include insufficient community participation, inadequate facilities and infrastructure for program activities, and the lack of adequate equipment to support the production of beverages from red ginger.
Dataset untuk peran pustakawan data dalam meningkatkan literasi dan kapasitas pengelolaan data penelitian bagi komunitas penelitian dan profesional informasi di Indonesia Sulaiman, Madiareni; Rosiyan, Nur Rizzal; Untari, Dwi; Rachmawat, Rulina; Trianggoro, Cahyo; Bakti, Ludya Arica; Yudhanto, Seno
BACA: Jurnal Dokumentasi dan Informasi 2024: SPECIAL ISSUE - DATA IN BRIEF FOR REPOSITORI ILMIAH NASIONAL
Publisher : Direktorat Repositori, Multimedia, dan Penerbitan Ilmiah - Badan Riset dan Inovasi Nasional (BRIN Publishing)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/baca.2024.7829

Abstract

This dataset provides information on the involvement of librarians in efforts to improve data management literacy for the research community. The data provided provides a real picture of the state of research data management in Indonesia because it uses a mixed research approach. Data collection methods were survey, interview, and content analysis. The selection of respondents and informants used purposive sampling techniques, and the criteria were librarians, researchers, lecturers, and students who dealt with research data daily. Various types and formats of data are available in this dataset, such as images, audio, text, video, and documents. This dataset is useful for stakeholders such as policymakers, librarians, researchers, and students who have competencies in research data management. By utilizing this dataset, stakeholders can identify the needs of data librarians, research data service schemes, and policy making.
THE PERCEPTIONS OF SEMARANG FIVE STAR HOTEL TOURISTS WITH SUPPORT VECTOR MACHINE ON GOOGLE REVIEWS Aufan, Muhammad Haikal; Handayani, Maya Rini; Nurjanna, Afifah Basmah; Wibowo, Nur Cahyo Hendro; Umam, Khotibul
Jurnal Teknik Informatika (Jutif) Vol. 5 No. 5 (2024): JUTIF Volume 5, Number 5, Oktober 2024
Publisher : Informatika, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jutif.2024.5.5.2025

Abstract

Travelers on the road sometimes need a hotel to rest. In choosing a hotel, they refer to the ratings or reviews written by users through reviews on Google. This is because not all star hotels provide facilities in accordance with user assessments. This study discusses the analysis of the opinions of tourists who have stayed in 5-star hotels in Semarang through a review of commentary data on Google. The 5-star hotels used as the research are Padma, Gumaya, Tentrem, Grand Candi, Ciputra, and PO. The dataset of the six hotels was obtained through a scraping process then followed by data pre-processing. The data was retrieved from Google Maps using the Chrome Instant Data Scrapper extension. Data preprocessing begins with case folding, tokenizing, filtering, and ends with stemming. Support Vector Machine (SVM) is implemented for sentimen classification process. The results from this study are the majority of 5-star hotel reviews in Semarang tend to have positive rather than negative sentimens. Our model was able to produce an accuracy of 0.87 to 0.98. The highest accuracy was achieved by Ciputra Hotel at 0.98 with 543 positive reviews.
Juridical Analysis Of Restorative Justice In Peaceful Settlement Of Cases Edi Rahmat Susanto; Cahyo, Cahyo
Jurnal Scientia Vol. 13 No. 03 (2024): Education and Sosial science, June - August 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v13i03.2478

Abstract

The handling of criminal cases using a restorative justice approach is a specific and dynamic interactive relationship between the parties involved. The restorative justice movement has great potential to reform the way society responds to crime and wrongdoing. Restorative Justice is a shift in criminalization in the criminal justice system that prioritizes justice for victims and perpetrators of criminal acts, in addition to alternative punishments such as social work and others. The formulation in this study is How is restorative justice regulated according to applicable laws and regulations? What is the ideal concept of restorative justice in case settlement in Indonesia? The research method used in this study is a normative juridical research method, the result of the discussion in this study is that restorative justice is an effort to resolve criminal cases that is oriented towards restoring relationships between victims and perpetrators and their respective families as well as the community whose processes are carried out in accordance with laws and regulations both at the investigation or investigation level, the prosecution level and at the general justice level Law enforcement institutions and officials at every level of the criminal case settlement process facilitate, process and make minutes to ensure that the settlement of criminal cases is based on restorative justice and the ideal concept of restorative justice is a concept that provides justice value for both perpetrators and victims. "Restorative justice" as one of the efforts to seek a peaceful resolution of conflicts outside the court is still difficult to implement.
PERBANDINGAN KEAKURATAN CAPM DAN APT DALAM MEMPREDIKSI RETURN SAHAM PERUSAHAAN DI JAKARTA ISLAMIC INDEX (PERIODE 2010-2014) Prasetyo, Denny Cahyo
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

Model keseimbangan CAPM (Capital Asset Pricing Model) dan APT (Arbitrage Pricing Theory) adalah salah satu alat alternatif yang digunakan  oleh investor untuk meramalkan return saham, namun hingga kini keduanya masih menjadi perdebatan tentang tingkat keakuratannya, yaitu model manakah yang lebih akurat dalam meramalkan return saham.       Penelitian ini bertujuan untuk menganalisis perbandingan tingkat akurasi CAPM dan APT dalam meramalkan return saham perusahaan. Dalam meramalkan return saham perusahaan, CAPM menggunakan 1 faktor yaitu return pasar, sedangkan APT menggunakan 4  faktor makroekonomi yaitu inflasi, tingkat suku bunga SBI, harga minyak dunia dan kurs rupiah terhadap dollar. Populasi penelitian ini adalah seluruh return saham bulanan dari perusahaan yang terdaftar di Jakarta Islamic Index (JII). Sampel penelitian ini adalah 12 return saham perusahaan bulanan yang terdaftar secara terus-menerus pada periode 2010-2014.       Hasil analisis menunjukkan bahwa tidak terdapat perbedaan keakuratan yang signifikan di antara model CAPM dan APT dalam memprediksikan return saham perusahaan yang terdaftar di JII. Kata kunci  :    Capital Asset Pricing model (CAPM), Arbitrage Pricing Theory                           (APT), Jakarta Islamic Index (JII).
Co-Authors Abdul Chalim, Abdul Achmad Zaky Agung Wicaksono Agus Wijaya Ahmad Waluya Jati Aisyawati, Lina Alif Noor Anna Amdhi Yul, Fadlul Anam Sutopo Anang, Anang Andayani, Iwing Andy Setiabudi Anggoro, Chadek Dimas Rakadhio Anggreni Dian Kurniawati Ardhan Syahreza, Ardhan Ardi, Tiara Esti Arifin, Rizal Arifin, Wisnu Aris Tanudirjo, Daud Ariyani, Izza Mitha Arya Mahendra Sakti Atika Jauharia Hatta Hambali Aufan, Muhammad Haikal Ayub Dwi Anggoro, Ayub Dwi Azizah, Fatiya Nur Azmi, Faris Hifzhuddin Bagaskara, Kurniarga Bakti, Ludya Arica Bambang Sunardi, Bambang Baskara, Pandu Yunan Bata, Ezekiel Bianka Andriyani Brillian Ardana Bryan Anthony Kurniawan, Bryan Anthony Chatarina Umbul Wahyuni Citra Iqliyah, Darojah Cristianti, Maria Imaculata Indah Cristianti, Maria Imaculata Indah Culia Rahayu, Culia Daniel Joel Immanuel Kairupan Deranika Ratna Kristiana Desiyani Nani Diah Wulandari Doni Harfiyanto, Doni Donny Handoko, Donny Dwi Nugrahenny, Dwi Edi Rahmat Susanto Eli Purwati, Eli ENDAH NESTITI URIP RAHAYU Etty Soesilowati Fachriyan, Hilmi Arija Faloygama, Gordianus Pradino Fatah, Fikri Abdul Febrianto, Bagus Fifia Wulan Safitri, Fifia Wulan Ganda, Andita Nataria Fitri Gultom, Nikodemus Hadi Purwanir, Hadi Haldiansyah, Raden Moch Fabian Hamdani Nursyahid, Hamdani Happy Susanto Hapsoro, Fakhris Lutfianto Hari Wibowo Harjito - Haruno Sajati Heri Budiawan Heru Supriyono Hindra H, Nurnawati I Gusti Ketut Satria Bunaga, I Gusti Ketut Satria Ihyaul Ulum Ila Robbihi, Hilmiy Imam Rivai, Imam Indriayati Hadi Sulistyaningrum, Indriayati Hadi Inriyana, Ria Irfan Nur Fahrudin, Irfan Nur Irvan Nur Ridho Ivana Oktarina Sopacua Jatna Supriatna Joko Rharjo, Tri Joko Rharjo, Tri Joko Sutarto Julianto Agung Saputro Kamelia, Emma Karli Kartika Dewi, Tita Keksi Girindra, Keksi Khairul Umurani Khothibul Umam Khotibul Umam Kriswantoro Kriswantoro, Kriswantoro Kurniawan, Isma Dwi Kusman Ibrahim Kusmana, Aan Kusworo, Ahmad Laily, Ein Nuzulul Made Sudana, I Madiareni Sulaiman, Madiareni Marwan Tanuwijaya, Marwan Marwanta, Y. Yohakim Maya Rini Handayani Miko, Hadiyat Milenia, Flora Ima Muadzi, Galuh Rama Muhammad Alvin Zhayyan Muhammad Sabandi Murfianti, Fitri Murwatiningsi, Murwatiningsi Mustari Aji, Nandang Nadhirin, Nadhirin Nafi, Kautsar Nahdhudin, Muhammad Nashruddin, Ahmad Nasrullah, Ridwan Niken Lestarini, Niken Nimas Kurnia Utami Niska Ramadani Ni’mah, Lu’lu’a Ulyn Novita Dewi Nur Fadhilah Nurhafizah Nurhafizah Nurjanna, Afifah Basmah Nursarifa, Saskia Olivia Andiana Paus Iskarni Pawit M Yusup Perdana, Yusuf Hadi Pinaryo, Pinaryo Pratama Ahdi, Pratama PURNAMASARI, RIZKA Purwanti, Revi Putera, Shidqi Hamdi Pratama Putri, Kamalia Putri, Melisa Tania Putu Sulastri Rachmawat, Rulina Rahadi Prabowo, R Mulyono Rahmatullah Rahmatullah Rahmawati, Anggun Rakhmad Arief Siregar Renan Subantoro Rias Gesang Kinanti Rindit Pambayun Robi'in Robi'in, Robi'in Ronowati Tjandra Rosiyan, Nur Rizzal Rumahlatu, Alvaro S. Sugiharto Samjaji, Samjaji Samporno, Kholib Saputra, Adika Kaka Seno Yudhanto, Seno Septiadhi, Ardhianto Setyowati, Diah Riany Setyowati, Diah Riany Shintawati, Aisyah Sholikhah, Anindya Mar'atus Sinta Saraswati Sisianti Dewi Putry Siswanta, Siswanta Siti Farah H., Siti Farah Soedjatmiko Soedjatmiko Sofwan Noerwidi, Sofwan Sri Harjanto Sri Hartati, Maria Theresia Sri Marmoah Sri Suharja, Eliati Sri Wahyuni Sugiharto Budi Santoso, Sugiharto Budi Sulastri Sulastri Supriyanto Rohadi, Supriyanto Susilowati, Henny Taftazani, Rieza Zulfahmi Tanjung Anitasari Indah Kusumaningrum Tjaturahono Budi, Tjaturahono Totok Sumaryanto, Totok Toyibah Kusumawati Tri Basuki Joewono Triana, Mida Tricana, Deny Wahyu Trijaya, Dewi Sekarsari Untari, Dwi Wahyono Wahyono Wahyudi, Riza Nur Widodo, Juniarto Widyagdo, Agung Widyanto, Rob Tri Budi Widyanto, Rob Tri Budi Wihadi, Muh. Nur Khoiru Willyanto, Muhammad Iqbal Wimpy Santosa Wina Erwina Witman , Steven Wiwit Ariyani, Wiwit YAYUK R SUHARDJONO, YAYUK R YAYUK R. SUHARDJONO, YAYUK R. Zainal Arifin