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THE ROLE OF LEGAL AUDIT IN MITIGATION OF THE RISK OF BANKRUPTCY OR PKPU APPLICATIONS TOWARDS THE COMPANY Aprita, Serlika; Iwari, Dian Puspa; Febryani, Evy
JILPR Journal Indonesia Law and Policy Review Vol. 7 No. 1 (2025): Journal Indonesia Law and Policy Review (JILPR), October 2025
Publisher : International Peneliti Ekonomi, Sosial dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/jirpl.v7i1.547

Abstract

Several well-known companies have recently been the subject of discussion due to their bankruptcy filings. One of the most frequently filed disputes is a request for a suspension of debt payment obligations (PKPU) and bankruptcy. At least several companies have disputes being processed at the Commercial Court at the Central Jakarta District Court (PN). One such case occurred with the Meikarta developer, PT Mahkota Sentosa Utama (MSU), which was sued by PT Graha Megah Tritunggal for a suspension of debt payment obligations (PKPU) or bankruptcy on October 6, 2020, under case number 328/Pdt.Sus-PKPU/2020/PNNiagaJkt.Pst. Based on the cases above, bankruptcy can occur due to a bankruptcy lawsuit. This condition reflects a high level of financial distress for the company. This can occur due to the inability of company management to carry out its management functions, thus threatening business continuity. In other words, corporate governance is not running as it should. The type of research used in this paper is normative legal research. An important step in legal risk management, legal audits have a strategic role in mitigating potential bankruptcy applications or PKPU against companies by helping to detect the risk of corporate bankruptcy early. Legal audit results are often considered an important tool to support a company's defense in legal proceedings, including in bankruptcy applications or PKPU. Investigative legal audit results can be used as evidence of expert testimony in criminal trials. The Board of Commissioners and the Audit Committee as internal monitoring mechanisms have a role to detect potential bankruptcy early. Therefore, an external monitoring role is needed, carried out by an independent auditor, in this case a public accounting firm (KAP). Because auditing can provide value and benefits to a company's decision makers regarding the quality of the company's financial report information, the role of audits can detect the possibility of a company's bankruptcy.
Hate Speech and Offensive Speech in Indonesian Law, Alignment with the Rabat Plan of Action (RPA) Febryani, Evy
The Easta Journal Law and Human Rights Vol. 4 No. 02 (2026): The Easta Journal Law and Human Rights (ESLHR)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/eslhr.v4i02.941

Abstract

The regulation of hate speech and offensive speech has become a critical issue within Indonesian law, particularly in the context of expanding digital communication and increasing public discourse on social media platforms. This study aims to examine the normative construction of hate speech and offensive speech in Indonesian legal frameworks and to assess their alignment with the Rabat Action Plan (RPA) through a normative juridical analysis. The research employs doctrinal methods by analyzing statutory provisions, legal principles, and international human rights standards, focusing on the six-part threshold test of the RPA, which includes context, speaker, intent, content or form, extent of dissemination, and likelihood of harm. The findings indicate that Indonesian law demonstrates a strong commitment to maintaining public order and social harmony; however, several legal provisions remain broadly formulated, creating potential overlap between hate speech and offensive speech. The absence of a structured analytical framework may lead to inconsistent interpretation, particularly regarding intent and demonstrable harm. Comparative analysis reveals that while Indonesian regulations share similar objectives with the RPA, greater emphasis on proportionality, contextual assessment, and clear legal thresholds is needed to ensure compatibility with international human rights standards. This study contributes to the discourse on legal harmonization by offering a normative evaluation of speech regulation in Indonesia and highlighting the importance of balancing freedom of expression with the protection of vulnerable groups in the digital era.