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Perlindungan Hukum Pemegang Polis Terhadap Kegagalan Pemenuhan Kewajiban Oleh Perusahaan Asuransi Jiwa Dalam Pengawasan Otoritas Jasa Keuangan Veronica Dwi Widianti; Elisatris Gultom; Sudaryat Sudaryat
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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Abstract

Kegagalan pemenuhan kewajiban perusahaan asuransi jiwa seperti kasus Kresna Life (2019-2023) menimbulkan kerugian miliaran rupiah akibat investasi afiliasi berlebihan (80%) dan penundaan likuidasi oleh gugatan PTUN, mengancam stabilitas sektor jasa keuangan. Menganalisis peran OJK-perusahaan asuransi dalam pencegahan default melalui prinsip kehati-hatian dan efektivitas perlindungan hukum pemegang polis. Yuridis normatif dengan pendekatan peraturan perundang-undangan, konseptual, dan studi kasus Kresna Life; data sekunder dari UU Perasuransian, POJK, dan dokumen OJK; analisis kualitatif normatif. Norma hukum OJK dan kasus Kresna Life. Perlindungan normatif kuat (Pasal 52 UU Perasuransian, POJK 28/2015) namun efektivitas terhambat aset illikuid, pelaporan solvabilitas inkonsisten (RBC +261% vs -663%), dan LPS belum operasional. Diperlukan reformasi POJK untuk percepatan likuidasi dan operasionalisasi LPS Rp500 juta/polis guna tingkatkan kepercayaan publik.
The Impact of Accounting Automation on the Role of Human Accountants in Multinational Companies Sudaryat; Anisa Putri; Ana Rusmardiana
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 2 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i2.5622

Abstract

This study explores the impact of accounting automation on the role of human accountants in multinational companies, focusing on the transformative effects of technologies such as Robotic Process Automation (RPA), Artificial Intelligence (AI), and Machine Learning (ML). Using a qualitative approach, specifically a systematic literature review (SLR) and library research, the study examines existing academic articles, industry reports, and case studies to assess how automation has reshaped accounting practices in multinational corporations. The findings reveal that automation has significantly enhanced operational efficiency, reduced human error, and streamlined accounting processes, leading to cost savings and more accurate financial reporting. Additionally, the role of accountants has shifted from performing routine, operational tasks to more strategic and advisory functions, contributing to business decision-making and financial strategy. However, the study also highlights concerns regarding job displacement, particularly for lower-level accounting roles, and emphasizes the need for continuous professional development and skill acquisition in areas such as AI and data analytics. The study concludes that while automation offers substantial opportunities for accountants to grow in strategic roles, it also requires significant adaptation in terms of skills and responsibilities. Future research is recommended to explore the long-term effects of automation on the accounting profession, its ethical implications, and the effectiveness of training programs aimed at equipping accountants with the necessary technological skills.
Arah Hukum dan Kebijakan Kesehatan dalam Pemerintahan Kabinet Merah Putih: Tinjauan Kritis Terhadap Upaya Peningkatan Derajat Kesehatan Masyarakat Tony Richard Alexander Samosir; Indra Perwira; Sudaryat Sudaryat
Jurnal Pendidikan Indonesia Vol. 6 No. 6 (2025): Jurnal Pendidikan Indonesia (Japendi)
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i6.7776

Abstract

Kesehatan merupakan hak fundamental seluruh warga negara Indonesia, namun implementasi kebijakan kesehatan masih menghadapi berbagai tantangan, seperti ketimpangan akses, kualitas layanan, dan kendala geografis. Penelitian ini bertujuan untuk mengevaluasi arah hukum dan kebijakan kesehatan Pemerintah Kabinet Merah Putih, khususnya dalam program pemeriksaan kesehatan gratis, penanggulangan tuberkulosis, dan pembangunan rumah sakit di daerah terpencil, serta menganalisis efektivitas implementasinya. Metode penelitian menggunakan pendekatan hukum normatif-empiris dengan kerangka reflektif-kritis, menggabungkan analisis regulasi dan studi pustaka untuk mengidentifikasi kesenjangan antara norma hukum dan realitas di lapangan. Hasil penelitian menunjukkan bahwa kebijakan kesehatan tersebut belum terwujud secara maksimal akibat kendala digitalisasi, masalah demografis, dan geografis, serta keterbatasan sarana, fasilitas, dan sumber daya manusia. Implikasi penelitian ini menekankan perlunya penguatan kerangka regulasi, integrasi sistem informasi kesehatan, dan kolaborasi lintas sektor untuk mewujudkan layanan kesehatan yang adil, merata, dan berkelanjutan bagi seluruh masyarakat Indonesia.
IMPLEMENTASI IKTIKAD BAIK DALAM PEMERIKSAAN UNSUR KEBARUAN PADA PENDAFTARAN HAK BERDASARKAN UNDANG -UNDANG DESAIN INDUSTRI Asep Hakim Zakiran; Sudaryat Sudaryat
JUSTITIA : Jurnal Ilmu Hukum dan Humaniora Vol 8, No 6 (2021): JUSTITIA : Jurnal Ilmu Hukum dan Humaniora
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/justitia.v8i6.1510-1521

Abstract

Sistem pendaftaran hak desain industri memerlukan suatu prinsip iktikad baik dalam pelaksanaannya. Terdapat kasus pembatalan desain industri yaitu Putusan MA No:801K/Pdt.Sus/2011, dan Putusan PN Surabaya No:06/HAKI.DesainIndustri/201/PN.Niaga.Sby. Kedua kasus tersebut mencerminkan permasalahan adanya perbedaan penafsiran dan penerapan dari unsur dan kriteria kebaruan dari Pasal 2 Ayat (2) UU Desain Industri. Metode yang digunakan adalah yuridis normatif dengan pendekatan studi kasus. Implementasi Iktikad Baik dalam unsur kebaruan pada pendaftaran hak tidak diatur secara tersurat, namun secara tersirat terdapat pada Pasal 12 secara subjektif pada kejujuran dan kelayakan pendaftaran pemohon hak, dan secara objektif terdapat dalam Pasal 24 - Pasal 26 serta Pasal 38 - Pasal 42. Pengaturan kriteria kebaruan diperlukan karena dalam UU Desain Industri tidak menjelaskan mengenai kebaruan kata “tidak sama”, sehingga memberikan peluang yang besar dalam penafsirannya dan dapat dimanfaatkan oleh pihak tidak bertanggungjawab untuk melanggar hak desain industri.
Rekonstruksi Pertanggungjawaban Pidana Korporasi: Fungsionalisasi Sanksi Tindakan Pemulihan Lingkungan Akibat Pertambangan Nikel di Blok Mandiodo Sudaryat
Bina Hukum Lingkungan Vol. 10 No. 3 (2026): Bina Hukum Lingkungan, Volume 10, Nomor 3, Juni 2026
Publisher : Asosiasi Pembina Hukum Lingkungan Indonesia (PHLI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24970/bhl.v10i3.569

Abstract

ABSTRAKPraktik pertambangan nikel di Blok Mandiodo dilakukan tanpa memperhatikan tata kelola pertambangan yang baik telah menimbulkan kerusakan lingkungan yang sangat serius sebagai implikasi dari kebijakan hilirasi nikel yang kurang tepat. Terjadi dualisme perizinan yang diberikan dan penyalahgunaan dokumen perizinan menjadi faktor penyebabnya. Penelitian ini bertujuan untuk menganalisis kegagalan paradigma penegakan hukum yang mengutamakan sanksi finansial dalam memulihkan kerusakan lingkungan dan merumuskan pertanggungjawaban korporasi berbasis sanksi tindakan dalam UU No. 1 Tahun 2023 (KUHP Baru). Dengan menggunakan metode penelitian hukum normatif dan pendekatan konseptual serta kasus, ditemukan bahwa penegakan hukum selama ini masih terjebak pada pemulihan kerugian negara melalui instrumen tindak pidana korupsi, namun masih mengabaikan tanggungjawab lingkungan akibat penambangan tanpa menerapkan good mining practices. Penyalahgunaan dokumen IUP Operasi Produksi teridentifikasi sebagai celah utama bagi korporasi untuk lepas tangan dari tanggung jawab pemulihan lingkungan. Melalui sanksi tindakan dalam KUHP Baru, negara dapat memaksa korporasi untuk melakukan pemulihan fungsi lingkungan secara konkret sebagai langkah nyata pemulihan alam bagi masyarakat terdampak.Kata kunci: blok mandiodo; KUHP baru; pemulihan alam; penyalahgunaan dokumen; sanksi tindakan. ABSTRACTNickel mining practices in the Mandiodo Block, carried out without regard for good mining governance, have caused very serious environmental damage as an implication of inappropriate nickel downstream policies. The dualism of permits granted and the misuse of permit documents are contributing factors. This study aims to analyze the failure of the law enforcement paradigm that prioritizes financial sanctions in remediating environmental damage and formulate corporate accountability based on sanctions in Law No. 1 of 2023 (the New Criminal Code). Using normative legal research methods and conceptual and case approaches, it was found that law enforcement has so far been trapped in recovering state losses through criminal acts of corruption, while still ignoring environmental responsibilities resulting from mining without implementing good mining practices. Misuse of Production Operation IUP documents was identified as a major loophole for corporations to escape responsibility for environmental restoration. Through sanctions in the New Criminal Code, the state can compel corporations to carry out concrete environmental restoration as a concrete step in restoring nature for affected communities.Keywords: action-based sanctions; document misuse; environmental recovery; mandiodo block; new criminal code.
Talent Pool on The Appointment of Directors of PLN (Persero) Viewed from Good Corporate Governance Ikhwan Nul Yusuf Maulana; Elisatris Gultom; Sudaryat Sudaryat
Unnes Law Journal Vol. 6 No. 2 (2020): October, 2020
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ulj.v6i2.48215

Abstract

Talent Pool on the appointment of BUMN Directors that has been implemented at this time still leaves problems. This research aims to know how the application of the Talent Pool on the appointment of Directors of PLN (Persero) viewed from Good Corporate Governance and the implications for compliance and performance aspects. The research method used in this study is a normative juridical approach which is done analytically descriptive. The results showed there were still mismatches in the application of the Talent Pool on the appointment of the Directors of PLN (Persero) to several GCG principles that are transparency principle related to the need for an information system to appoint Directors of BUMN which is transparent and accountable, accountability principle is relating to the need for the development of a performance appraisal system for Directors, BoC and Shareholders and the accountability arrangements for professional institutions or teams formed by the Minister of BUMN in conducting due diligence and propriety tests for candidates for the BoD and independence principle is relating to the process of appointing BUMN Directors which must be done in stages by involving the final assessment by Tim Penilai Akhir. The implications of the application of the Talent Pool that applies GCG principles have a significant impact on compliance and performance aspects, this is evidenced by increased compliance with applicable laws and regulations through prevention of acts against the law and increased performance through company profitability.
The Urgency of Strengthening Consumer Legal Protection in E-Commerce Transactions in Indonesia Anggawira Anggawira; Sudaryat Sudaryat; Ina Heliany
JURNAL AKTA Vol 13, No 2 (2026): June 2026
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v13i2.52214

Abstract

The rapid expansion of the digital economy has transformed commercial transactions by increasing the use of e-commerce platforms, creating both greater convenience and new legal challenges for consumer protection. The development of e-commerce in Indonesia has facilitated transaction activities, but also poses various risks for consumers, such as fraud, personal data breaches, and product non-conformity. This study aims to analyze the legal framework for consumer protection, evaluate the effectiveness of regulations in guaranteeing digital consumer rights, and examine the implementation and challenges faced in e-commerce practices in Indonesia. The research method used is a normative juridical approach with a descriptive-analytical type of research, using primary and secondary legal materials. The results show that although regulations such as Law Number 8 of 1999 and Law Number 1 of 2024 have provided a strong legal basis, the effectiveness of consumer protection is still not optimal. This is due to weak supervision, low consumer literacy, and a gap between regulations and practice in the field. Therefore, regulatory harmonization, strengthened law enforcement, and increased digital literacy are needed to realize effective consumer protection in the digital era.
Rekonstruksi Pertanggungjawaban Pidana Korporasi: Fungsionalisasi Sanksi Tindakan Pemulihan Lingkungan Akibat Pertambangan Nikel di Blok Mandiodo Sudaryat
Bina Hukum Lingkungan Vol. 10 No. 3 (2026): Bina Hukum Lingkungan, Volume 10, Nomor 3, Juni 2026
Publisher : Asosiasi Pembina Hukum Lingkungan Indonesia (PHLI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24970/bhl.v10i3.569

Abstract

ABSTRAKPraktik pertambangan nikel di Blok Mandiodo dilakukan tanpa memperhatikan tata kelola pertambangan yang baik telah menimbulkan kerusakan lingkungan yang sangat serius sebagai implikasi dari kebijakan hilirasi nikel yang kurang tepat. Terjadi dualisme perizinan yang diberikan dan penyalahgunaan dokumen perizinan menjadi faktor penyebabnya. Penelitian ini bertujuan untuk menganalisis kegagalan paradigma penegakan hukum yang mengutamakan sanksi finansial dalam memulihkan kerusakan lingkungan dan merumuskan pertanggungjawaban korporasi berbasis sanksi tindakan dalam UU No. 1 Tahun 2023 (KUHP Baru). Dengan menggunakan metode penelitian hukum normatif dan pendekatan konseptual serta kasus, ditemukan bahwa penegakan hukum selama ini masih terjebak pada pemulihan kerugian negara melalui instrumen tindak pidana korupsi, namun masih mengabaikan tanggungjawab lingkungan akibat penambangan tanpa menerapkan good mining practices. Penyalahgunaan dokumen IUP Operasi Produksi teridentifikasi sebagai celah utama bagi korporasi untuk lepas tangan dari tanggung jawab pemulihan lingkungan. Melalui sanksi tindakan dalam KUHP Baru, negara dapat memaksa korporasi untuk melakukan pemulihan fungsi lingkungan secara konkret sebagai langkah nyata pemulihan alam bagi masyarakat terdampak.Kata kunci: blok mandiodo; KUHP baru; pemulihan alam; penyalahgunaan dokumen; sanksi tindakan. ABSTRACTNickel mining practices in the Mandiodo Block, carried out without regard for good mining governance, have caused very serious environmental damage as an implication of inappropriate nickel downstream policies. The dualism of permits granted and the misuse of permit documents are contributing factors. This study aims to analyze the failure of the law enforcement paradigm that prioritizes financial sanctions in remediating environmental damage and formulate corporate accountability based on sanctions in Law No. 1 of 2023 (the New Criminal Code). Using normative legal research methods and conceptual and case approaches, it was found that law enforcement has so far been trapped in recovering state losses through criminal acts of corruption, while still ignoring environmental responsibilities resulting from mining without implementing good mining practices. Misuse of Production Operation IUP documents was identified as a major loophole for corporations to escape responsibility for environmental restoration. Through sanctions in the New Criminal Code, the state can compel corporations to carry out concrete environmental restoration as a concrete step in restoring nature for affected communities.Keywords: action-based sanctions; document misuse; environmental recovery; mandiodo block; new criminal code.
Share Buybacks Without General Meeting Approval: Ratio Legis and Shareholder Protection Reynaldi Sepriyan Prayoga; Sudaryat Sudaryat
Jurnal Ius Constituendum Vol. 11 No. 3 (2026): OCTOBER
Publisher : Magister Hukum Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jic.v11i3.13469

Abstract

Financial Services Authority Regulation No. 13 of 2023 permits share buybacks without a General Meeting of Shareholders (GMS) during significantly fluctuating market conditions as a market stabilization instrument. Despite this, prior research has not sufficiently addressed the policy’s implications for corporate governance and legal protection of shareholders, particularly regarding the removal of the GMS requirement. The present study analyzes the ratio legis of the criteria for significant fluctuations in markets and evaluates legal protections for shareholders in share buybacks conducted without a GMS. Employing a juridical-normative method with statutory and conceptual approaches, the findings indicate that the criteria for significantly fluctuating markets lack objective and measurable formulation, resulting in broad discretionary authority. Legal protection mechanisms are primarily formal, relying on information disclosure without substantive shareholder participation, and the application of repressive protection remains limited in practice. These conditions exacerbate information asymmetry and heighten the vulnerability of minority shareholders. The study identifies an imbalance between market stability objectives and shareholder protection and recommends enhanced legal safeguards through an ex post GMS approval mechanism and improved participatory information disclosure. Furthermore, it is advised that the Financial Services Authority (OJK) utilize a Circular Letter containing scientifically reliable economic data and indicators when determining significantly fluctuating market conditions Keywords: Buyback; Capital Market ;Fluctuating Market,;General Meeting of Shareholders.
Eksistensi Koin Kripto Sebagai Alat Pembayaran dan Keamanan Penyimpanannya dalam E-Wallet Raddine Salsabila; Elisatris Gultom; Sudaryat Sudaryat
JURNAL USM LAW REVIEW Vol. 6 No. 2 (2023): AUGUST
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v6i2.6866

Abstract

With reference to the Civil Code and the type of legal protection available to holders of local e-wallets that store cryptocurrency, this paper examines the legality of trading transactions involving digital currency, in this case crypto coins, as a form of payment. The urgency of this study is the occurrence of a legal vacuum (rechtsvacuum) of the existence of crypto coins that creates legal uncertainty. Normative juridical is the research method used in this study. The conclusion that can be drawn from the results of the discussion is that trade transactions using crypto coins as a means of payment in terms of the Civil Code are not prohibited if they are related to Article 1320 jo 1541 of the Civil Code, payments using crypto coins can be equated with legal exchange relationships. This form of legal protection for crypto coin users can be preventive and repressive. Preventive is carried out through consistent regulation. Repressively, now BAPPEBTI as a supervisor can provide administrative sanctions, in the form of warnings to license revocation for companies that organize e-wallets. Penelitian ini bertujuan menganalisis keabsahan transaksi perdagangan menggunakan koin kripto sebagai alat pembayaran, ditinjau dari Kitab Undang-Undang Hukum Perdata dan bentuk perlindungan hukum terhadap pengguna koin kripto yang tersimpan dalam e-wallet lokal. Urgensi dari penelitian ini adalah terjadinya kekosongan hukum (rechtsvacuum) keberadaan koin kripto yang menimbulkan ketidakpastian hukum. Dalam penyusunan artikel ini digunakan metode penelitian hukum yuridis normatif yang dilakukan melalui penelaahan bahan pustaka sebagai bahan dasarnya. Dari hasil pembahasan dapat diambil kesimpulan bahwa Transaksi perdagangan yang menggunakan koin kripto sebagai alat pembayaran ditinjau dari Kitab Undang-Undang Hukum Perdata bukan sesuatu hal yang dilarang, jika dikaitkan dengan Pasal 1320 jo 1541 Kitab Undang-Undang Hukum Perdata, maka pembayaran melalui penggunaan koin kripto dapat dipersamakan dengan hubungan hukum tukar-menukar. Bentuk perlindungan hukum bagi pengguna koin kripto dapat  dilakukan secara preventif dan represif. Secara preventif dilakukan melalui regulasi yang konsisten. Secara represif, sekarang ini BAPPEBTI sebagai pengawas dapat memberikan sanksi administratif, berupa peringatan hingga pencabutan izin bagi perusahaan yang menyelenggarakan e-wallet.  
Co-Authors AA Agustia Sinta Dewi Aam Suryamah Aam Suryamah Aditya Rachman, Aditya Agus Suwandono Agustus Sani Nugroho & Ema Rahmawati Heryaman, Agustus Sani Nugroho & Ahmad Aulia Ahmad M Ramli Alexander Samosir, Tony Richard Alfriza Juntiana Buay Pemaca Alya Sabila Rusyana Amelia Cahyadini Amri Jahi Ana Rusmardiana Anggawira Anggawira Anisa Putri Anita Afriana Ardiansyah, Erpan Aria Wirajuna Asep Hakim Zakiran Bainal Munthaha, Alif Basyra, Tiara Putri Bernadetta Lakshita Pradipta Utomo Christina Marintan, Gabriella Cindi Elvina Azarine Dadang Epi Sukarsa Damos Wiratua Tampubolon david ronaldo Deviana Yuanitasari Devina Monic Ritonga Eddy Damian Eddy Damian Elisatris Gultom Elsa Benia Eryani, Susi Ester Gurning, Teresia Gabriella Christina Marintan Hania Arvalia Hanif, Muhammad Fauzan Helitha Novianty Muchtar Helza Nova Lita Ikhwan Nul Yusuf Maulana Ikhwan Nul Yusuf Maulana Ina Heliany Indra Perwira Josephine Josephine, Josephine Jozu Kenjiro Samudra Kartika Eka Pertiwi Laina Rafianti Lastuti Abubakar Maharani, Anindita Marla Satika Qurratu’aini Maulana, Ikhwan Nul Yusuf Miranda Risang Ayu Palar Mirza Marali Mochamad Arya Gunawan Muhamad Amirulloh, Muhamad Nabila Syifa Mikhdar Nadya Hanifah Nailla Rahma Nasruddin Khalil Harahap Nicholas Napitupulu Nyulistiowati Suryanti Prabowo Tjitropranoto Raddine Salsabila Rai Mantili Ranti Fauza Mayana Renny Supriyatni Bachro Reyhan Rivelino Reynaldi Sepriyan Prayoga Ricoriady Simamora Ridha Hitalalla Hayuningtyas Soetomo Rika Ratna Permata Risya Ainun RM Hasbi Pratama Arya Agung Ronaldo, David Sabila Rusyana, Alya Salma Alifya Khairunnisa Salsabil Qodrunnada Samosir, Tony Richard Alexander Sasya Rida Amanda Shafira Shava Rahmanissa Simamora, Ricoriady Sinta Dewi Sudjana Sudjana Tasya safiranita Teresia Ester Gurning Tony Richard Alexander Samosir U. Sudjana, Sudjana Ulkhaq, M Rifqy Dhiya Veronica Dwi Widianti