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All Journal Media Hukum Indonesia (MHI)
Maharani, Velissa
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Law, Crime, Criminology & Criminal Justice

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Konsep Kewajiban Dalam Hukum Perikatan: Teori dan Penerapannya Dalam Hukum Kontrak Stevani, Frisca Adelia; Silalahi, Riovaldi Paruntungan; Pridehan, Syahla; Maharani, Velissa; S, Surahmad
Media Hukum Indonesia (MHI) Vol 2, No 4 (2024): December
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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This research aims to examine the concept of obligation in the law of engagement as regulated in the Civil Code (KUHPerdata) and how the basic theories of obligation are applied in the practice of contract law in Indonesia. This research uses a normative legal method with a statutory and doctrinal approach, as well as analyzing court decisions related to bonds and contracts. Obligations in contract law include various types, namely primary obligations, additional obligations, conditional obligations, alternative obligations, and undivided obligations. In addition, this research also explores the forms of default that commonly occur in binding relationships, such as inability to fulfill obligations, delays, or violations of the substance of the contract, as well as default resolution mechanisms applied in the practice of contract law in Indonesia. The focus of this research is to provide an integrated analysis of how theories of liability can be implemented effectively and fairly in the context of civil law. The results of the research are expected to provide a comprehensive guide for academics, legal practitioners, and the general public to understand the application of liability theories in engagement and default resolution in Indonesia.
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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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.
Co-Authors Dwi Desi Yayi Tarina Pane, Elisabet Nauli Pridehan, Syahla S, Surahmad Silalahi, Riovaldi Paruntungan Stevani, Frisca Adelia