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All Journal Journal of Comprehensive Science Jurnal Projemen UNIPA
Nggala, Kanisius
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science

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Aspek Hukum dan Regulasi dalam Penggabungan Usaha (Merger dan Akuisisi) Trio Ate, Yordanius; Nggala, Kanisius; Vivi Susanti, Agnes; Evarista E. Goma, Matilda; M. L. Sogen, Maria
Journal of Comprehensive Science Vol. 4 No. 1 (2025): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v4i1.2985

Abstract

Mergers and acquisitions are a company's strategy to improve efficiency and competitiveness, but this process faces legal and regulatory challenges. In Indonesia, mergers and acquisitions are regulated in Law Number 40 of 2007 concerning Limited Liability Companies and Law Number 5 of 1999 concerning the Prohibition of Monopoly Practices and Unfair Business Competition. In addition, the Business Competition Supervisory Commission (ICC) is tasked with supervising mergers so as not to harm the market. This study uses a literature study method by examining regulations related to mergers and acquisitions, including financial accounting standards such as PSAK 103 and PSAK 38. Data is collected from legal journals, academic articles, and official regulatory documents. The results of the study show that mergers must be carried out in accordance with the law to avoid monopoly and unfair business competition. Law Number 40 of 2007 regulates the merger process, starting from shareholder approval to notification to creditors and employees. Law Number 5 of 1999 prohibits mergers that have the potential to create monopolies, and ICC has the authority to assess and cancel mergers that are detrimental to the market. In conclusion, merger and acquisition regulations in Indonesia are quite comprehensive, but the main challenge lies in the effectiveness of supervision by ICC and legal certainty for business actors. It is necessary to increase the implementation of regulations so that mergers are carried out fairly and in accordance with the law.
Analisis Penerapan Sistem Informasi Akuntansi pada Layanan Klaim Jaminan Hari Tua Melalui Aplikasi Jmo di BPJS Ketenagakerjaan Cabang Sikka Nggala, Kanisius; Dince, Maria Nona; Yuneti, Katharina
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

Old Age Security is an activity that provides compensation when workers reach the age of 55 (fifty-five) years, experience permanent and total disability, die, leave Indonesia and never return, and experience layoffs with a membership period of at least five years. The results of this report aim to analyze the implementation of accounting information systems in old age security claim services through the JMO application at the Sikka Branch of BPJS Ketenagakerjaan. The research method used is a descriptive qualitative approach with observation and interview techniques. The results show that the Accounting Information System (AIS) implemented at the Sikka Branch of BPJS Ketenagakerjaan has contributed positively in accelerating and simplifying the JHT claim process, although it is still hampered by weak networks, low digital capabilities of participants, and lack of data synchronization between agencies. To improve system effectiveness, BPJS is advised to utilize technologies such as Application Programming Interface (API) for real-time data integration with Dukcapil and banking, as well as implementing Optical Character Recognition (OCR) for automatic document verification.
Co-Authors Dince, Maria Nona Evarista E. Goma, Matilda Katharina Yuneti M. L. Sogen, Maria Trio Ate, Yordanius Vivi Susanti, Agnes