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Analisis Yuridis Penerapan Prinsip Transparansi Good Corporate Governance Dalam Laporan Tahunan Berdasarkan Undang-Undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas (Studi Kasus Pt Indofarma Tbk) Aprilla Laura Utari; Robi Syafwar
Jurnal Kajian Hukum Dan Kebijakan Publik | E-ISSN : 3031-8882 Vol. 3 No. 4 (2026): Januari-Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jkhkp.v3i2.1962

Abstract

This research is motivated by the importance of implementing the principle of transparency in Good Corporate Governance (GCG) as a manifestation of legal certainty and accountability in the management of Limited Liability Companies as regulated under Law Number 40 of 2007 concerning Limited Liability Companies, particularly in the preparation and submission of annual reports. Furthermore, there have been findings of alleged financial statement manipulation at PT Indofarma Tbk, which indicate discrepancies between practice and the applicable legal provisions. This study aims to examine the legal regulation of the principle of transparency in annual reports based on the Company Law and to analyze the conformity of the presentation of PT Indofarma Tbk’s annual reports with the transparency principle of GCG. This research employs a normative juridical method with a statutory approach and a case approach. The research is descriptive-qualitative in nature and utilizes secondary data consisting of primary, secondary, and tertiary legal materials, which are analyzed qualitatively. The results of the study indicate that Articles 66 and 67 of the Company Law clearly regulate the obligation of the Board of Directors to prepare and submit annual reports in a complete and accurate manner, duly signed by all members of the Board of Directors and the Board of Commissioners as a form of legal responsibility. However, in practice, the presentation of PT Indofarma Tbk’s annual reports does not reflect the principle of transparency due to indications of irregularities and inconsistencies in financial information that may potentially harm shareholders and the public. In addition, Article 97 of the Company Law stipulates that the Board of Directors bears full responsibility for the management of the company and is personally liable for any losses incurred by the company if such losses result from fault or negligence in the performance of their duties. In conclusion, although normatively the regulation of the transparency principle under the Company Law provides an adequate legal foundation, its implementation still requires stricter supervision and enforcement of the legal responsibilities of the Board of Directors and the Board of Commissioners to ensure the realization of good corporate governance and the protection of stakeholders.
Pertanggungjawaban BPOM Dan Perusahaan Farmasi Dalam Penggunaan Obat Syrup Anak yang Terkontaminasi Bahan Kimia Berbahaya Fadli Hamdi; Robi Syafwar
Jurnal Kajian Hukum Dan Kebijakan Publik | E-ISSN : 3031-8882 Vol. 2 No. 2 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/qxmnn323

Abstract

Many companies produce modern drugs by mixing chemicals so that modern drugs have considerable side effects for humans who consume them. The phenomenon of atypical progressive acute kidney cases (GGAPA) in 2022. First, on October 22, 2022, there were cases of acute kidney disorders, the number of which increased significantly from January to August to 36 cases. However, in September and October, the cases increased again quite rapidly reaching 78 and 110 cases respectively. BPOM is a state Institution that has the authority to control, pay attention to, and supervise the circulation of drugs in Indonesia to ensure the quality of safe and quality drugs in accordance with Presidential Regulation No. 8 of 2017. The purpose of this study is to determine the form of liability of BPOM in the use of children’s syrup contaminated with hazardous chemicals and to determine the form of liability of Pharmaceutical Companies in the use of syrup. This research method uses a normative method with a descriptive approach. The data source in this research uses qualitative data, which is obtained from literature studies and secondary data in the form of primary, secondary, and tertiary data materials. Data analysis using qualitative data analysis techniques. The results showed that the form of legal responsibility of BPOM is to strengthen the pre-market and post-market supervisory functions for the circulation of drugs that conduct clinical testing independently. In addition, the form of legal responsibility of Pharmaceutical Companies is that they must be fully and absolutely responsible for advertising and informing in detail regarding product information that they want to produce and disseminate to the public.
National Disaster Status under Emergency Constitutional Law: Central and Regional Government Authorities Robi Syafwar; Elwidarifa Marwenny; Harniwati
Journal of Law, Politic and Humanities Vol. 6 No. 6 (2026): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i6.3794

Abstract

: The determination of national disaster status raises legal issues concerning the legal basis and limits of presidential authority, the parameters for determining disaster status, and the distribution of authority between central and regional governments. Previous studies have examined disaster determination parameters and presidential authority, but have not yet integratively analyzed these three aspects from the perspective of emergency constitutional law. This study aims to analyze the legal basis and limits of presidential authority, the parameters for determining national disaster status, the distribution of authority between central and regional governments, and their conformity with the principles of emergency constitutional law. This study employs normative legal research using a statutory approach and a conceptual approach. The findings show that presidential authority has constitutional and legal foundations, but the parameters for determining disaster status do not yet establish objective and measurable weights, thresholds, or relationships among the relevant indicators. The relationship between central and regional governments reflects a layered distribution of authority, while the regulation of national disaster status only partially reflects the principles of emergency constitutional law, particularly necessity, proportionality, temporality, and accountability. The novelty of this study lies in integrating the analysis of disaster status determination parameters, limits on presidential discretion, and central–regional authority relations within a framework of constraints on governmental authority under emergency constitutional law.