Claim Missing Document
Check
Articles

Found 3 Documents
Search

Penguatan Penegakan Hukum Terhadap Kejahatan Bisnis dalam Skema Fraud Korporasi dan Penyalahgunaan Aset Perusahaan Pudjianto Gondosasmito; Aida Ardini
JUNCTO: Jurnal Ilmiah Hukum Vol 8, No 2 (2026): JUNCTO : Jurnal Ilmiah Hukum DESEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/juncto.v8i2.7159

Abstract

This study aims to analyze the strengthening of law enforcement against business crimes in corporate fraud schemes and the misappropriation of company assets. This research employs normative legal research using statutory and conceptual approaches. Legal materials are analyzed qualitatively through grammatical, systematic, and conceptual interpretation. The findings show that company asset misappropriation is a common form of corporate fraud, occurring through cash embezzlement, inventory manipulation, misuse of company facilities, and irregularities in goods and services procurement. Law enforcement already has a normative basis through the Criminal Code, the Limited Liability Company Law, and Supreme Court Regulation Number 13 of 2016. However, its effectiveness is still constrained by complex corporate structures, evidentiary difficulties, limited capacity of law enforcement officials, and weak internal supervision systems. Therefore, stronger law enforcement must be integrated with preventive mechanisms through Good Corporate Governance, internal control, legal compliance culture, whistleblowing systems, and monitoring technology to create transparent, accountable, and high-integrity corporations.
The Urgency Of Legal Accountability For Business Crimes In The Practice Of Manipulation Of Financial Statements And Abuse Of Corporate Authority Pudjianto Gondosasmito; Aida Ardini
Jurnal Ilmu Hukum Reusam Vol 14 No 1 (2026): REUSAM: Jurnal Ilmu Hukum - Mei 2026
Publisher : LPPM Universitas Malikussaleh

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

Abstract

This study aims to analyze the urgency of legal accountability for business crimes in the practice of financial statement manipulation and the abuse of corporate authority, as well as to examine the challenges of law enforcement and prevention efforts within the corporate sphere. The research method employed is normative legal research using statutory and conceptual approaches through library research on various primary, secondary, and tertiary legal sources. The findings indicate that financial statement, manipulation and abuse of corporate authority constitute forms of business crimes that not only violate criminal law norms, but also contradict the principles of fiduciary duty and Good Corporate Governance. From the perspective of criminal law, such actions may be classified as fraud, embezzlement, and deceptive practices, while from the perspective of corporate law they create civil and administrative liabilities for corporate organs. Law enforcement against business crimes still faces several obstacles, including the complexity of corporate structures, weak internal supervision, limited capacity of law enforcement officers, and difficulties in proving criminal intent. Therefore, strengthening supervision systems, optimizing internal audits, protecting whistleblowers, and implementing the principles of transparency, accountability, and integrity are necessary to prevent business crimes and to create a healthy and fair business environment.
Criminal Liability in Abortion Cases: Participation Doctrine under Indonesia’s New Penal Code Aida Ardini; Novita Alyapaskah Sianturi; Naomi Windi Listiani Lubis
JURNAL USM LAW REVIEW Vol. 9 No. 3 (2026): SEPTEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v9i3.14312

Abstract

  This study aims to examine the construction of criminal liability for participants in abortion-related offenses and evaluate judicial reasoning in Decision Number 721/Pid.Sus/2019/PN Cikarang, and assess its compatibility with the paradigm shift introduced by Law Number 1 of 2023 concerning the Criminal Code. The research is motivated by the persistent doctrinal ambiguity in distinguishing co-perpetrators (medepleger) from accomplices (medeplichtige) in abortion cases, which creates uncertainty in attributing criminal responsibility and determining proportional sanctions. Employing a normative juridical method with statutory, doctrinal, and case approaches, this study analyzes relevant legal norms, judicial considerations, and the evolving framework of criminal liability under Indonesia’s criminal law reform. The findings demonstrate that the defendant’s liability was established through active participation in facilitating an unlawful abortion and was judicially classified as a co-perpetrator. However, the decision reveals a conceptual weakness in differentiating essential participation from auxiliary assistance, resulting in a predominantly formalistic application of participation doctrine. The study further finds that Law Number 1 of 2023 introduces a more contextual and differentiated model of criminal liability through clearer role attribution, proportional sentencing, and recognition of humanitarian considerations. The novelty of this research lies in integrating participation doctrine with the theory of functional perpetration and a comparative analysis of the old and new Criminal Codes to develop a more precise framework for assessing facilitators’ criminal responsibility in abortion-related offenses. The study contributes to the refinement of Indonesian criminal law by advancing a proportional, contextual, and human rights-oriented approach to participation and sentencing.