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Penerapan Prinsip Kepatuhan Hukum sebagai Upaya Pencegahan Penggelapan Keuangan dalam Korporasi Ainyes Priskila Sari; Sri Astutik; Vieta Imelda Cornelis; Noenik Soekorini
Jurnal Hukum Lex Generalis Vol 6 No 7 (2025): Tema Hukum Pidana
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v6i7.2911

Abstract

Abuse of authority by corporate managers or directors in using their positions to divert company funds for personal or group interests in the form of embezzlement that is not in accordance with corporate objectives and compliance principles. This study aims to analyze the form of financial embezzlement violations by corporations as well as law enforcement and efforts to prevent criminal acts of embezzlement in corporations based on the principle of legal compliance. This study uses a normative legal research method and uses a legislative approach and a conceptual approach. The results obtained from the study are that the form of violation committed is Embezzlement of Funds by Employees or corporate managers directly by taking or using company financial assets without legal knowledge and approval. Law enforcement and prevention efforts carried out are by applying Article 372 of the Criminal Code to be the basis for imposing sanctions on perpetrators of criminal acts of embezzlement. Furthermore, in efforts to prevent criminal acts of embezzlement in corporations, by applying the principles of compliance with company regulations that apply to corporations. Efforts to prevent criminal acts of embezzlement in the corporate realm are also carried out by implementing PERMA Number 13 of 2016, concerning Procedures for Handling Criminal Cases in Corporations, which gives judges the authority to criminalize corporations as legal subjects.
Analisis Putusan Hakim Dalam Perkara Tindak Pidana Kekerasan Seksual Terhadap Anak (Studi Kasus Nomor 1941/Pid. Sus/2024/PN Sby) Fatimah Nur Fauzia; M. Syahrul Borman; Dudik Djaja Sidarta; Noenik Soekorini
JOURNAL OF SHARIA ECONOMICS Vol. 4 No. 1 (2022): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i1.1106

Abstract

Sexual violence against children is a serious form of human rightsviolation with widespread physical, psychological, and social impacts.This study aims to analyze the judge's considerations in issuing averdict in a case of sexual violence against children based on CaseStudy Number 1941/Pid.Sus/2024/PN Sby, and assess itscompliance with the provisions of the Child Protection Law. Themethod used is a normative juridical approach using primary andsecondary data sources, including court decisions and relevant lawsand regulations. The results show that the judge considered two mainaspects in issuing a verdict: legal considerations (such as charges,evidence, and violated articles) and non-legal considerations (suchas the victim's psychological condition, the defendant'ssocioeconomic background, and morality factors). In this case, theperpetrator was sentenced to six years in prison and a fine ofRp50,000,000.00 for being proven to have committed sexual violenceagainst children. This verdict reflects efforts to protect child victimslegally, although there is still room for evaluation regarding theoptimization of aspects of restorative justice and victim rehabilitation.This research is expected to contribute to the development of juvenilecriminal law and the evaluation of judicial practices regarding sexualcrimes targeting vulnerable groups.
Analisis Yuridis Rehabilitasi Narkoba Dalam Sistem Hukum Pidana Indonesia Firman Nurhidayah Riyadi; Wahyu Prawesthi; Subekti .; Noenik Soekorini
JOURNAL OF SHARIA ECONOMICS Vol. 4 No. 1 (2022): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v4i2.1118

Abstract

This study aims to analyze the implementation of drug rehabilitation policies within the Indonesian criminal justice system, particularly for drug addicts and victims. Rehabilitation is understood as a humanist approach based on restorative justice, focusing on recovery, not punishment. Although it is regulated by Law Number 35 of 2009 and several supporting regulations, the implementation of this policy has not been optimal. This study uses a normative juridical method with statutory regulations, conceptualization, and case studies. The results indicate that weak implementation of integrated assessments, limited rehabilitation institutions, social stigma, and disparities in understanding among law enforcement officials are the main obstacles. Data shows that the majority of drug abusers are only sentenced to prison, leading to prison overcrowding and low rehabilitation effectiveness. To achieve the goals of rehabilitation, policy reform is needed through strengthening regulations, standardizing therapy methods, improving human resource competency, and cross-sector integration. This study recommends that rehabilitation be viewed not merely as an alternative punishment, but as an integral, preventive, and corrective criminal policy strategy to create a recovery process that is rehabilitative, socially functional, and prevents relapse.
Tinjauan Yuridis Terhadap Tindak Pidana Penyalahgunaan Narkotika Golongan I Bagi Diri Sendiri (Studi Kasus Putusan Nomor 412/Pid.Sus/2024/PN.Mjk) Anggita Permadi; Sri Astutik; Noenik Soekorini; Vieta Imelda Cornelis
JOURNAL OF SHARIA ECONOMICS Vol. 4 No. 1 (2022): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/707cfq72

Abstract

Drug abuse is a serious legal and social problem in Indonesia. The distribution and consumption of narcotics not only impact public health but also have complex legal implications in the criminal justice system. This study aims to analyze the application of substantive criminal law to the crime of drug abuse class I for oneself and examine the judge's considerations in handing down a verdict in case Number 412/Pid.Sus/2024/PN.Mjk. The research method used is normative legal research with a statutory approach and a case approach. The data used consists of primary data in the form of court decisions and secondary data in the form of laws and regulations, legal literature, and scientific journals. The results of the study indicate that the application of criminal law to drug abuse for oneself still generates debate between a repressive approach through punishment and a rehabilitative approach. In the decisions analyzed, the judges considered juridical, sociological, and philosophical aspects in handing down a verdict against the defendant. This study concludes that the criminal justice system should prioritize a rehabilitation approach for drug abusers who are proven to be victims of dependence in accordance with the provisions of Law Number 35 of 2009 concerning Narcotics.
Penyelesaian Tindak Pidana Penganiayaan Anak Melalui Restorative Justice Rabbi Faisal; Noenik Soekorini; Sri Astutik
JOURNAL OF SHARIA ECONOMICS Vol. 4 No. 1 (2022): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/zm81ve82

Abstract

Child abuse constitutes a criminal offense that affects not only the physical well-being of children but also their psychological, social, and emotional development. The conventional criminal justice system, which primarily emphasizes punishment, often fails to provide comprehensive recovery for child victims. Consequently, the restorative justice approach has emerged as an alternative mechanism for resolving criminal cases by emphasizing victim recovery, offender accountability, and the restoration of social harmony. This study aims to analyze the mechanism for resolving criminal acts of child abuse through the restorative justice approach and to examine its effectiveness in providing legal protection for child victims. This research employed a normative legal research method using statutory, conceptual, and case approaches. The data consisted of primary, secondary, and tertiary legal materials collected through library research and analyzed qualitatively using a descriptive-analytical method. The findings indicate that the implementation of restorative justice in Indonesia has a solid legal foundation through Law Number 11 of 2012 concerning the Juvenile Criminal Justice System, Law Number 35 of 2014 concerning Child Protection, Prosecutor Regulation Number 15 of 2020 concerning the Termination of Prosecution Based on Restorative Justice, and National Police Regulation Number 8 of 2021 concerning the Handling of Criminal Cases Based on Restorative Justice. The implementation of this approach has contributed to more victim-oriented case resolution, expedited legal processes, and the restoration of relationships among the parties involved. Nevertheless, its effectiveness is still constrained by inconsistent understanding among law enforcement officers, limited institutional capacity, and insufficient inter-agency coordination. Therefore, strengthening legal regulations, enhancing the capacity of law enforcement officials, and improving institutional coordination are essential to ensure the optimal implementation of the principle of the best interests of the child within Indonesia's criminal justice system.
LEGAL CONSEQUENCES FOR TAX CRIMES WITH FICTITIOUS TAX INVOICES Edwin Sulasdjono Subroto; Dudik Djaja Sidarta; Noenik Soekorini
POLICY, LAW, NOTARY AND REGULATORY ISSUES Vol. 3 No. 4 (2024): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/polri.v3i4.1438

Abstract

This research aimed to examine the legal implications of tax fraud involving fictitious tax invoices by businesses and to examine the factors that judges take into account when imposing criminal penalties on those who use fictitious tax invoices in cases such as Decision Number523/Pid.Sus/2021/PN Cikarang, Decision Number 1227/Pid.Sus/2021/PN Jkt.Utr, and Decision Number 926/Pid.Sus/2019/PN Jkt.Utr. This study pertains to normative legal research, utilizing the statute approach and conceptual approach. Primary legal resources for this research consist of Law No. 7 of 2021 and Law No. 28 of 2007, while Secondary Legal Materials refer to data from media and literature sources. Collection of legal research materials through library research with legal material analysis techniques with descriptive analysis. The study findings demonstrate that companies engaging in tax fraud through fake tax invoices may face criminal charges under Article 39A of Law No. 7 of 2021. The penalties could range from a minimum of 2 years in prison to a maximum of 6 years, as well as fines equal to at least double the tax amount listed on the fraudulent invoices. These penalties apply to cases where there is evidence of tax evasion, tax collection, deductions, or payments being manipulated. Then the Judge's Consideration in Imposing Criminal Sanctions on Perpetrators of the Criminal Act of Using Fictitious Tax Invoices by Corporations in the Decision is in accordance with Article 39A of Law No. 7 of 2021.
Pemberian Diversi dalam Proses Penyidikan Tindak Pidana terhadap Anak Berkebutuhan Khusus Adi Sylvia Intan Pramesti Eas; Noenik Soekorini; Sri Astutik; Vieta Imelda Cornelis
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 2 (2026): SENTRI : Jurnal Riset Ilmiah, Februari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i2.5689

Abstract

Diversion for children with disabilities needs to be properly understood, considering that the implementation of diversion requires the perpetrator to meet and consult with the victim. Communication is key to successful diversion. Furthermore, understanding the perpetrator, namely the child with a disability, cannot be ignored. Investigations of crimes committed by children with special needs continue to refer to Law Number 11 of 2012 concerning the Juvenile Criminal Justice System and other relevant laws and regulations. However, adjustments and special attention to the conditions of children with special needs during the investigation process are necessary to ensure the fulfillment of their rights and the best interests of the child. While the principle of legal certainty remains the foundation, investigations of children with special needs who commit crimes must be conducted with attention to the child's special needs. Diversion is based on the principle of restorative justice, which emphasizes restoring relationships between the perpetrator, victim, and community. Implementation of Diversion for Children with Special Needs: Identifying Special Needs: It is important to identify the child's special needs, such as intellectual disabilities, physical disabilities, or other developmental disorders.
PENEGAKAN HUKUM PIDANA TERHADAP TINDAK PIDANA PENYEBARLUASAN KONTEN PORNOGRAFI DENGAN MOTIF BALAS DENDAM Faradilla Iha; Noenik Soekorini; Renda Aranggraeni; Fathul Hamdani
SULTAN ADAM: Jurnal Hukum dan Sosial Vol 4 No 2 (2026): Juli-Desember 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sultan.v4i2.2359

Abstract

Perkembangan teknologi informasi danjuga media digital telah memberi kemudahan didalam berkomunikasi, namun juga memunculkan berbagai bentuk kriminalitas siber, satu diantaranya penyebarluasan konten pornografi dengan motif balas dendam (revenge porn). Penelitian ini bertujuan guna melaksanakan analisis ketentuan hukum pidana yang mengatur tindakan pidana penyebarluasan konten pornografi dengan motif balas dendam, mengkaji penegakan hukumnya di Indonesia, serta mengidentifikasi faktor-faktor yang menghambat penegakan hukum. Penelitian memakai metode penelitian hukum normatif dengan pendekatan perundang-undangan, konseptual, danjuga kasus. Data didapat melewati studi kepustakaan pada bahan hukum primer, sekunder, danjuga tersier yang dilakukan analisis dengan kualitatif. Dari Hasil penelitian membuktikan bahwasanyaa pengaturan mengenai penyebarluasan konten pornografi telah diatur dalam Undang-Undang Nomor 44 Tahun 2008 mengenai Pornografi dan Undang-Undang Nomor 1 Tahun 2024 terkait Perubahan Kedua atas Undang-Undang Nomor 11 Tahun 2008 mengenai Informasi danjuga Transaksi Elektronik. Namun, penegakan hukum masih menghadapi kendala berupa sulitnya pembuktian digital, penggunaan akun anonim, cepatnya penyebaran konten, rendahnya kesadaran hukum masyarakat, serta keengganan korban untuk melapor akibat rasa malu dan stigma sosial. Oleh sebab itu, dibutuhkan penguatan kapasitas aparat penegak hukum, koordinasi antarinstansi, danjuga edukasi masyarakat mengenai etika bermedia digital dan perlindungan privasi guna menciptakan penegakan hukum yang efektif danjuga perlindungan hukum bagi korban.