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All Journal Jurnal Akuntansi AKUNESA Journal of Law, Poliitic and Humanities Media Hukum Indonesia (MHI)
Christiansen, Nicholas
Unknown Affiliation
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Menyingkap Makna Komunikasi dan Budaya Organisasi Perusahaan:Mencegah atau Memicu Fraud Accounting? Ginting, Rafles; Purba, Julianto Setya; Christiansen, Nicholas
Jurnal Akuntansi Vol 12 No 3 (2024): AKUNESA (Mei 2024)
Publisher : Universitas Negeri Surabaya

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

Abstract

Penelitian ini memiliki tujuan untuk membuktikan terkait makna komunikasi dan budaya organisasi pada perusahaan dapat mencegah fraud accounting atau justru menjadi pemicu terjadinya fraud accounting pada perusahaan. Keterbaruan dari penelitian ini terlihat dari kombinasi antara komunikasi dan budaya organisasi dalam pembuktian terkait dapat mencegah atau menjadi pemicu fraud accounting pada perusahaan, selain itu penelitian ini dilakukan dengan menggunakan metode penelitian kualitatif dengan pendekatan fenomenologi. Berdasarkan Hasil penelitian yang telah dilakukan terlihat bahwa komunikasi yang positif dalam mencegah terjadinya fraud accounting pada perusahaan, sedangkan komunikasi yang negatif dapat memicu terjadinya fraud accounting pada perusahaan dan hasil temuan juga menunjukan bahwa budaya yang buruk seperti aturan atau pedoman yang tidak tepat, kurangnya pengawasan atau monitoring serta kebiasaan yang buruk dapat memicu terjadinya fraud accounting pada perusahaan, sedangkan budaya yang positif yang diimplementasikan perusahaan seperti; budaya komuniaksi positif, budaya kepedulian, budaya religiusitas dan budaya kejujuran dikatakan mampu dalam mencegah fraud accounting pada perusahaan.
Validitas Bukti Digital dan Legalitas Penangkapan Pada Kasus Peretasan Akun Media Sosial Ravio Patra Maharani, Nurrachma; Lamminar, Anatasia; Christiansen, Nicholas; Rafidah, Annisa Rahma; Nurrachman, Azzahra; Nugroho, Andriyanto Adhi
Media Hukum Indonesia (MHI) Vol 2, No 3 (2024): September
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11535188

Abstract

Instant Messaging (IM) technology such as WhatsApp has grown rapidly, but it has also become a medium for cybercrime. This research examines the validity of digital evidence and the legality of arrest in the case of hacking the social media account of Ravio Patra, an activist accused of spreading provocation through WhatsApp after his account was hacked. Using a juridical-normative method, this research examines the types of digital evidence that are valid in Indonesia as well as aspects of the legality of arrests based on digital evidence. Relevant types of digital evidence include server log records, account activity, digital messages, and metadata. The validity of digital evidence is governed by the Electronic Information and Transaction Law (UU ITE) and the Criminal Procedure Code (KUHAP). Authentication processes are essential to ensure data integrity, but are often questioned due to the potential for manipulation. The Ravio Patra case shows the importance of legality in arrest and fair evidence collection. The identification of the actual perpetrator is crucial to prove the guilt or innocence of the accused. This research highlights the need for clear regulations and transparency in the management of digital evidence, as well as updates to legal regulations that are responsive to developments in information technology. Suggestions are given to strengthen regulations, ensure transparent processes, and provide regular training for law enforcement to handle digital evidence professionally and effectively
The Application of Trial as an Adult Concept in Indonesia: Justice for Victims in Juvenile Murder Cases Christiansen, Nicholas; Bakhtiar, Handar Subhandi
Journal of Law, Politic and Humanities Vol. 5 No. 5 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i5.1950

Abstract

The increasing incidence of serious crimes committed by juveniles, particularly murder, raises concerns about the adequacy of Indonesia’s juvenile justice system, which emphasizes rehabilitation over retribution. In contrast, the United States applies the "trial as an adult" concept, allowing juveniles to be tried in adult courts under specific conditions. This study employs a normative legal method using statute and comparative approaches to examine the potential application of this concept in Indonesia. It compares Indonesia's child protection-oriented framework with the U.S. waiver of jurisdiction mechanism. The findings reveal a legal gap in Indonesia’s system for handling grave offenses by juveniles, which often fails to provide substantive justice for victims. Therefore, the study proposes a hybrid judicial model that balances child protection with victim justice by introducing a dual-track court system and proportional sentencing tailored to juvenile maturity and offense severity
Co-Authors Andriyanto Adhi Nugroho Handar Subhandi Bakhtiar Lamminar, Anatasia Maharani, Nurrachma Nurrachman, Azzahra Purba, Julianto Setya Rafidah, Annisa Rahma Rafles Ginting