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All Journal Jurnal Kajian Hukum Dan Kebijakan Publik
Aprilla Laura Utari
Universitas Dharma Andalas
Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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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.
Arah Kebijakan Hukum Tentang Pengelolaan Sampah Di Kota Padang Aprilla Laura Utari; Rahma Yulia; Atmarivaldi Rosel; Edo Nugraha; Elwidarifa Marwenny
Jurnal Kajian Hukum Dan Kebijakan Publik | E-ISSN : 3031-8882 Vol. 2 No. 1 (2024): Juli - Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/2940wr23

Abstract

Waste is a big problem that needs more attention. According to the Ministry of Environment and Forestry, the total amount of waste in Indonesia is 187.2 million tons per year. Padang City as the capital of West Sumatra province also produces large amounts of waste. The accumulation of waste in Padang City in 2021 is around 233,385.96 tons per year. Padang City produces a total of 643.76 tons of waste per day in 2022. Most of this waste, around 62.80% is food waste. Apart from that, waste components such as glass (2.40%), plastic (12.40%), leaves/wood (6.84%), metal (0.19%), paper (5.70%), rubber (1 .50%), textiles (3.30%), and other waste (4.87%) related regulations regarding waste management in Padang City, namely PERDA Number 21 of 2012. However, in reality the waste problem never ends, in fact waste production continues to increase. The problem formulation is: 1) legal regulations related to waste management in Padang City; and 2) legal policies regarding waste management in Padang City. To answer this problem, a normative juridical type of research is used. So it can be concluded that 1) legal regulations related to waste management in Padang City, namely Padang City Regional Regulation Number 21 of 2012 which regulates waste management, West Sumatra Province Regional Regulation Number 8 of 2018 regulates Regional Waste Management, Republic of Indonesia Government Regulation Number 27 of 2020 concerning Specific Waste Management 2) the direction of legal policy regarding waste management in Padang City is by improving waste transportation services such as making transportation more efficient from residential areas to waste disposal sites because one of the problems related is the efficiency of waste logistics. This is believed to be due to the TPS function not being optimal at one location in the area, so it also has an impact on the current traffic system.
Co-Authors Atmarivaldi Rosel Edo Nugraha Marwenny, Elwidarifa Rahma Yulia Robi Syafwar