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Perlindungan Hukum Terhadap Usaha Mikro Kecil Menengah (UMKM) Sebagai Mitra Usaha Ketika Terjadi Kepailitan Perusahaan Arimba Rivaldo; Joko Sriwidodo; Maryano Maryano
JOURNAL of LEGAL RESEARCH Vol 4, No 1 (2022)
Publisher : Faculty of Sharia and Law State Islamic University Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jlr.v4i1.24811

Abstract

The purpose of this study is to evaluate and explain how business partners are protected and compensated during a company's bankruptcy. This study employs both a normative juridical and a legislative methodology. The study's findings indicate that attempts to safeguard and settle the law can be made in two ways: (1) by submitting to the bankruptcy institution in order to produce justice; and (2) by referring to Bankruptcy Law No. 37 of 2004. The bankruptcy research findings are a manifestation of the debtor's failure to run the business. Thus, the best course of action is to prioritize legal protection for MSMEs as business partners. The government must pay attention to the business partners of bankrupt companies, as business partners are only a subset of small and medium businesses that exist to fill the needs of these companies, so that when the company goes bankrupt, the small and medium businesses that are also a subset of the company's activities do not have to go bankrupt as well.
Eksistensi Personal Guarantee Dalam Hal Kepailitan Debitor Cicilia Julyani Tondy; Yuhelson Y.; Maryano M.
Jurnal Nuansa Kenotariatan Vol 6, No 1 (2020)
Publisher : Postgraduate of Jayabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31479/jnk.v6i1.189

Abstract

This study intends to examine what prioritizes legal certainty for the guarantor of the debtor in the event of bankruptcy. This study will also discuss the practice of the methods used by personal guarantees to escape the snares of bankruptcy proposed by creditors as regulated in Article 24 paragraph (2) of the UUKPKPU, due to the lack of regulation in the UUKPKPU regarding guarantors. The method used in this research is the juridical-normative method. The results of this study indicate the following conclusions. First, the fact of the bankruptcy of the guarantor in various cases illustrates the incompatibility of the practice (das sein) of personal guarantees and the theory of underwriting. If the guarantor goes bankrupt, then the guarantor is no longer the party assisting the debtor; but it takes too much responsibility. Supported by the contents of the borghtoct agreement which does not contain provisions regarding the position of the guarantor in the event of debtor bankruptcy. If suddenly the guarantor goes bankrupt, then the theory of the purpose of bankruptcy which is to divide the principal debtor's assets will certainly not be achieved (especially when it is only the guarantor's property) is not achieved and finally legal certainty does not materialize. Second, the effort to realize legal certainty for creditors and guarantors in bankruptcy is the regulation of legal rules that regulate bankruptcy in a more detailed and rigid manner, in which the bankruptcy law consists of elements of general civil law (KUHPerdata), the Law on Bankruptcy, jurisprudence and other regulations. related regulations.
Tanggung Jawab Notaris Terhadap Perjanjian Pengikatan Jual Beli Saham Akibat Peralihan Saham Tanpa Rapat Umum Pemegang Saham Weni Mariati; Maryano M.; Nurwidiatmo N
Jurnal Nuansa Kenotariatan Vol 4, No 1 (2018)
Publisher : Postgraduate of Jayabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31479/jnk.v4i1.173

Abstract

Each shareholder can indicate his concerns through the General Meeting of Shareholders, as the highest forum in a limited liability company which is having undivided power. Shareholders will have voting rights proportional to the amount of capital (shares) invested, then sale and purchase of shares transaction must comply with the provisions of articles of association of a limited liability company, and the applicable laws specifically regulated regarding sale and purchase of shares agreements. In the Decision Number 259/Pdt.G/2017/PN.Jkt.Sel, has been stated the transfer of shares without the through the General Meeting of Shareholders. The method used in this study is a normative and empirical juridical research method. Data analysis has been using a qualitative juridical analysis. As the results of the study, it can be stated that the actions taken by one of the company's shareholder, specifically by making a transfer of shares without the Annual General Meeting of Shareholders and without an Extraordinary General Meeting of Shareholders is allowed, because of the rules regarding the use of Circular Resolution of Shareholders. A Notary has the authority and is given responsibility to assist the community in order to make a proper agreement in accordance with the applicable laws and regulations, so that the Notary can warrant the legal standing for the parties involved in making the agreement
Perlindungan Hukum Dan Penyelesaian Sengketa Terhadap Pemenang Lelang Yang Tidak Dapat Menguasai Objek Lelang M Rizal Fattabania; Maryano Maryano; Yurisa Martanti
SALAM: Jurnal Sosial dan Budaya Syar-i Vol 9, No 5 (2022)
Publisher : Faculty of Sharia and Law UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v9i5.27435

Abstract

The object of the mortgage guarantee is regulated in Article 6 of Law Number 4 of 1996. In practice, discrepancies have been found regarding the auction. Many auction winners cannot control the auction objects they have won. The method used in this research is the normative legal method with the type of normative juridical research, namely library law research or secondary data with primary, secondary and tertiary legal sources. From the results of the study, it can be obtained that dispute resolution can be carried out through litigation and non-litigation and legal protection of the auction winner in article 25 PMK 213/PMK.06/2020 auctions that have been carried out in accordance with the provisions of the legislation, cannot be canceled. Therefore, if the winner of the auction cannot control the object, he can sue through litigation or non-litigation and legal protection here should be if the winner of the auction has been determined then the object of the auction has been owned.Keywords: Mortgage; Auction; Dispute Resolution; Legal Protection AbstrakObjek jaminan hak tanggungan diatur dalam pasal 6 Undang-Undang Nomor 4 tahun 1996. Dalam praktik ditemukan adanya ketidaksesuaian mengenai lelang. Banyak pemenang lelang tidak dapat mengusai objek lelang yang telah dimenangkannya. Metode yang digunakan dalam penelitian ini adalah metode hukum normatif dengan jenis penelitian yuridis normative, yaitu penelitian hukum kepustakaan atau data sekunder dengan sumber bahan-bahan hukum primer, sekunder dan tersier. Dari hasil penelitian dapat diperoleh yaitu penyelesaian sengketa dapat dilakukan melalui jalur litigasi dan non litigasi dan perlindungan hukum pemenang lelang dalam pasal 25 PMK 213/PMK.06/2020 lelang yang telah dilaksanakan sesuai dengan ketentun peraturan perundangan-undangan, tidak dapat dibatalkan. Oleh karena itu pemenang lelang jika tidak bisa menguasai objeknya dapat menggugat melalui jalur litigasi maupun jalur non litigasi dan perlindungan hukum disini seharusnya jika pemenang lelang sudah ditentukan maka objek lelang telah dimiliknya.Kata Kunci: Hak Tanggungan; Lelang; Penyelesaian Sengketa; Perlindungan Hukum 
Kepastian Hukum Dalam Pelaksanaan Rapat Umum Pemegang Saham Melalui Video Konferensi Berdasarkan Konsep Cyber Notary Di Indonesia Ilhaam Aditio; Yuhelson Yuhelson; Maryano Maryano
SALAM: Jurnal Sosial dan Budaya Syar-i Vol 9, No 5 (2022)
Publisher : Faculty of Sharia and Law UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v9i5.27436

Abstract

The GMS allows owners residing abroad to join via teleconference with other shareholders. In accordance with Article 76 jo 77 of the Company Law, the GMS may be conducted in person or via electronic media. The most crucial aspect of the GMS is that all participants can see, hear, and participate directly. Nevertheless, the authenticity of a notarial act must be preserved. The notion of Cyber Notary continues to violate Article 1 point 7 and Article 16 paragraph (1) letter m of the UUJN. This study employs normative legal research in an effort to gather the pertinent information regarding the issue. The data should be utilized in conjunction with secondary and tertiary items. In addition, primary data is utilized to support secondary data-based legal documents. Using the method of normative legal analysis, the data were analyzed. The results of the study indicate that the GMS held via video conference can be considered an authentic deed if it applies the legal principle of lex specialis derogate lex generalis, where lex the general is Article 16 paragraph (1) letter m of the Notary Position Act and lex the specialist is Article 77 paragraph (1) in conjunction with the Explanation of Article 77 paragraph (4) of the Limited Liability Company Law.Keywords: GMS; Cyber Notary; Teleconferencing AbstrakPara pemegang saham yang berada diluar negeri dapat mengikuti RUPS menggunakan media telekonferensi dengan pemegang saham lainnya. RUPS menurut Pasal 76 jo 77 UUPT dapat dilakukan secara tatap muka ataupun melalui media elektronik. Hal terpenting bahwa semua peserta RUPS dapat melihat, mendengar, dan berpartisipasi secara langsung dalam RUPS. Namun demikian, sifat autentik dari suatu akta Notaris tetap harus dijaga. Konsep Cyber Notary masih bertentangan dengan Pasal 1 angka 7 UUJN dan Pasal 16 ayat (1) huruf m. Metode yang digunakan dalam penelitian ini adalah penelitian hukum normatif yang dilakukan sebagai upaya untuk mendapatkan data yang diperlukan sehubungan dengan permasalahan. Data yang akan digunakan dengan data sekunder dan bahan tertier. Disamping itu juga digunakan data primer sebagai pendukung bahan hukum data sekunder. Untuk analisis data dilakukan dengan metode analisis yuridis normatif. Dari hasil penelitian dapat diperoleh bahwa RUPS yaang dilaksanakan melalui video konferensi dapat disebut sebagai akta autentik jika menggunakan asas perundang-undangan lex specialis derogate lex generalis dimana yang menjadi lex generalis adalah Pasal 16 ayat (1) huruf m Undang-Undang Jabatan Notaris, sedangkan lex specialis-nya adalah Pasal 77 ayat (1) jo Penjelasan Pasal 77 ayat (4) Undang-Undang Perseroan Terbatas.Kata Kunci: RUPS; Cyber Notary; Telekonferensi
Pertanggungjawaban Penuh Perusahaan Pembiayaan Terhadap Pelaksanaan Kerjasama Penagihan Dengan Pihak Ketiga Ramos Rialdo; Maryano Maryano; Yuhelson Yuhelson; Arief Wibiesono
Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Vol 3, No 1 (2023): March
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/dikmas.3.1.207-220.2023

Abstract

Ketentuan POJK Nomor 35/POJK.05/2018, menyatakan bahwa penagihan merupakan upaya dan aktivitas untuk memperoleh dari hak dan kewajiban oleh perusahaan pembiayaan atas angsuran yang dibayarkan debitur yang mana termasuk ke dalamnya melakukan eksekusi agunan bilamana debitur wanprestasi. Dalam prakteknya perusahaan pembiayaan biasanya akan menggunakan jasa dari tenaga penagihan cukup banyak mendapatkan citra buruk, bahkan dalam beberapa kejadian jasa penagih menghilangkan nyawa dari debitur. Adapaun rumusan masalah dalam penelitian ini yaitu bagaimana ketentuan perusahaan pembiayaan dalam pelaksanaan kerjasama dengan pihak ketiga untuk kegiatan penagihan atas kelalaian kewajiban debitur perusahaan pembiayaan Serta bagaimana pertanggungjawaban perusahaan pembiayaan terhadap pelaksanaan kerjasama penagihan dengan menggunakan jasa tenaga penagihan.
Analyzing the Agrarian Conflict Between Administrative Court and General Court Andre Irwanda; Fauzie Yusuf Hasibuan; Maryano
International Journal of Educational Research Excellence (IJERE) Vol. 2 No. 1: January-June 2023
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijere.v2i1.401

Abstract

Agrarian conflicts weakened the Administrative Judiciary and General Judiciary sectors in their settlement. The number of agrarian cases according to the Consortium for Agrarian Renewal for the period 2010-2019 amounted to 3,358 cases. The plantation, property, and infrastructure sectors become the largest agrarian conflicts in the last 5 years.  Normative juridical research methods, statutory approaches and case studies, primary and secondary legal materials with analysis and technical descriptive analysis. So the author analyzes the Urgency of the Establishment of Agrarian Courts. The results of the study assessed that the judicial power is free without outside intervention. The type of court chamber has not been able to solve problems in the land sector properly. An Agrarian Court is needed as an effort to resolve land problems and reduce blur in the authority to file cases. The administrative court and the general court have a jurisdiction to handle and settle agrarian conflict. The jurisdiction of administrative court is in the administrative aspect while the jurisdiction of general court is in the rights aspect. With high percentage of agrarian cases unsettled, there is a need to establish agrarian court to expedite the settlement of agrarian case comprehensively.
LEGAL REMEDIES OF THE INVESTMENT ALERT TASK FORCE IN COUNTERING FICTITIOUS INVESTMENTS Maryano
Awang Long Law Review Vol 5 No 2 (2023): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awl.v5i2.727

Abstract

The purpose of this study is to examine how to protect investors from illegal investment crimes. So that the public can be educated. This research uses a normative juridical approach method. The result is that the mode of fraud under the guise of illegal investment still occurs frequently, although with the formation of the Investigation Alert Task Force the fraud still occurs although it is not as lively as it used to be. Especially after the emergence of cases of artists who were caught for illegal investments. The resilience of Indonesia's economic conditions, especially when hit by the pandemic but still quite strong, is still quite strong, especially positive growth is still occurring in this country. Practically this is the goal of investors. Plus based on the data, the new middle class continues to crawl up. Apparently, this has contributed to increasing the occurrence of crime in the investment sector. Investment is very important for the economic development of a country. A country will find it difficult to develop if there is no investment to support its process. Investment can also be called investing money or capital, which aims to get a profit. An investment is the obligation to inject funds in an asset for a certain period of time in the future. Crime in the investment sector gives rise to fictitious investments that are widely offered to the public by illegal investment companies. People who actively invest are sometimes less vigilant and clear in making investment choices. The rampant incidence of fraud under the guise of illegal investment has made the state present, one of which is the establishment of the Investment Alert Task Force. Through library research and normative descriptive qualitative methods, the author wants to dive into the extent to which the task force commanded by the FSA will become a stronghold for investors.
Ideal Traffic Accident Crime Case Resolution based on Restorative Justice Adi Kurnia Setiadi; Fauzie Yusuf Hasibuan; Maryano Maryano
International Journal of Social Service and Research Vol. 3 No. 5 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i5.383

Abstract

·       This study focuses on the first problem of solving traffic accident criminal cases that have been applied in law enforcement and how to reconstruct the ideal traffic accident crime resolution based on a restorative justice approach. The method used in this study is normative juridical research with a research approach in the form of a normative approach. The result of this study is that the settlement of criminal cases of traffic violations in Indonesia to date (ius constitutum), basically still prioritizes conventional legal approaches and criminal sanctions. Cases of traffic accident violations are processed and resolved within the framework of the criminal justice system normally, starting from the police, prosecutor's office, and court levels, according to the criminal procedure law, (2) Reconstruction of the settlement of traffic accident violations is very likely to be applied in Indonesia with several non-litigation models (mediation), namely the independent perpetrator-victim mediation approach and perpetrator-victim mediation  involving law enforcement (restorative justice agencies). Settlement efforts through the courts can only be pursued if restorative efforts fail to reach an agreement. With these results, it is suggested: (1) The police, prosecutors, and courts should be more intensive to socialize and provide education related to the application of restorative justice, especially for traffic accident crimes, (2) The principle of restorative justice needs to be realized in the main legal form, namely a law that comprehensively and integratively covers the regulation of all components of the criminal justice system.
IMPLIKASI KOREKSI FISKAL ATAS PAJAK PADA YAYASAN XXX TERKAIT SURAT EDARAN DIRJEN NOMOR:XXX PER-44/PJ/2009 TENTANG PERLAKUAN PAJAK PENGHASILAN BAGI YAYASAN ATAU ORGANISASI Siti Wahyu Utami; Maryano; Anshari Ritonga
Jurnal Cakrawala Ilmiah Vol. 1 No. 11: Juli 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i11.2863

Abstract

Penelitian ini bertujuan untuk mengetahui apakah PT. XXX Terkait Surat Edaran DIRJEN NOMOR:XXX PER-44/PJ/2009 tentang perlakuan pajak penghasilan sudah melakukan rekonsiliasi fiskal berdasarkan Undang-Undang perpajakan yang berlaku saat ini. Perpajakan yang berlaku saat ini serta melakukan perbandingan antara perhitungan Pajak Penghasilan Badan Terutang sebelum di analisis dengan perhitungan Pajak Penghasilan Badan Terutang sesudah di analisis. Dengan melakukan rekonsiliasi, perusahaan tidak perlu membuat dua pembukuan untuk tujuan yang berbeda. Koreksi positif akan menambah penghasilan kena pajak, sedangkan koreksi negatif akan mengurangi penghasilan kena pajak. Implikasi Koreksi Fiskal Atas Pajak Laporan keuangan yang di gunakan dalam penelitian ini adalah laporan keuangan PT.XXX tahun 2018. Metode yang digunakan dalam penelitian ini adalah metode deskriptif. Metode secara normatif dengan pendekatan secara statute approace dan Perbedaan ini terjadi karena dilakukan koreksi fiskal terhadap biaya-biaya dan penghasilan dalam laporan keuangan komersial berdasarkan peraturan perpajakan. Hasil dari penelitian ini menunjukkan bahwa terdapat beberapa kesalahan yang dilakukan PT. XXX dalam membuat laporan keuangan, sehingga perhitungan pajak penghasilan badan menjadi kurang tepat. Mengevaluasi tiap-tiap akun laporan keuangan komersial khususnya laporan laba rugi yang terdiri dari penjualan, harga pokok penjualan, beban penjualan, beban umum dan administrasi, pendapatan.