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All Journal Journal Of Human And Education (JAHE) Jurnal Teknologi Pendidikan Media Hukum Indonesia (MHI)
Pane, Elisabet Nauli
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Humanities Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Media Hukum Indonesia (MHI)

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Analisis Hukum Terhadap Kewajiban Laporan Keuangan di Pasar Modal: Studi Kasus Manipulasi Laporan Keuangan PT Garuda Indonesia Tahun 2018 Pridehan, Syahla; Maharani, Velissa; Pane, Elisabet Nauli; Tarina, Dwi Desi Yayi
Media Hukum Indonesia (MHI) Vol 2, No 4 (2024): December
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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Abstract

The financial report of PT Garuda Indonesia (Persero) Tbk in 2019 shook the Indonesian capital market due to the revelation of significant accounting manipulation in its 2018 financial statements. The manipulation involved recognizing unrealized revenue from long-term contracts, rendering the financial reports unreflective of the company's actual financial condition. This practice affected investor confidence, led to a sharp decline in stock prices, and created a negative perception of the company. This research employs a qualitative approach with secondary data analysis, including financial reports, news, and official documentation. The findings reveal that financial manipulation severely impacted the company's reputation and market stability. The Financial Services Authority (OJK) imposed administrative sanctions and ordered a financial statement revision to restore transparency and accountability. This case underscores the importance of compliance with financial reporting standards to maintain market integrity and rebuild investor trust.
Analisis Hukum Terhadap Penipuan Tiket Konser dan Penegakan Hukum Atas Penipuan Transaksi Digital Pane, Elisabet Nauli; Ramadhani, Sinta; Choirunnisa, Audi Nayla; Cahyaningrum, Reyva
Media Hukum Indonesia (MHI) Vol 3, No 3 (2025): September
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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Abstract

in this fast-paced digital era, online concert ticket purchases have become a common practice among music enthusiasts. However, this convenience is often accompanied by a surge in fraud cases, such as concert ticket fraud and other digital transaction frauds. These crimes target individuals who are less vigilant or lack knowledge of digital security, and often occur on e-commerce platforms or social media. This research analyzes the law enforcement against digital transaction fraud, especially concert ticket fraud, and highlights the importance of law enforcement by authorized parties to ensure citizen compliance. Based on Article 378 of the Criminal Code (KUHP), fraud is punishable by a maximum imprisonment of four years. Law enforcement, according to Soerjono Soekanto, focuses on harmonizing values manifested in norms to create, maintain, and preserve peace in social life
Co-Authors Adam, Chelsea Kairadinda Amanda, Nauva Aritonang, Christian Daniel Athala, Mas Moreno Ivander Cahyaningrum, Reyva Choirunnisa, Audi Nayla Deswert, Daniel Justin Jeconica Dwi Desi Yayi Tarina Kaban, Divany Harbina Emzilena Lestari, Widya Tri Maharani, Velissa Pridehan, Syahla Putri, Syifa Azzahra Alam Ramadhani, Sinta Ramdhani, Muhammad Syahrul Santika, Syahirah Rafah Subakdi, Subakdi Sukma, Nadira Fariza Widjaya, Marcellino Rizky Indra