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Hubungan Koordinasi Fungsional Antara Jaksa Penuntut Umum Dengan Oditur Militer Terhadap Penanganan Perkara Koneksitas Fahrina; Ismasyah
Ekasakti Legal Science Journal Vol. 2 No. 4 (2025): Oktober
Publisher : Program Magister Ilmu Hukum Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60034/s82etf59

Abstract

Penelitian ini dilatar belakangi dengan perbedaan praktek dan prosedur hukum antara Jaksa Penuntut Umum Kejaksaan Tinggi Sumatera Barat dengan Oditur Militer dalam penanganan perkara koneksitas. Penelitian ini membahasan dua pokok permasalahan yakni pelaksanaan koordinasi fungsional antara  Jaksa Penuntut Umum Kajaksaan Tinggi Sumatera Barat dengan Oditur Militer dalam penanganan perkara koneksitas. Kendala yang ditemui dalam pelaksanaan fungsi koordinasi fungsional antara  Jaksa Penuntut Umum Kejaksaan Tinggi Sumatera Barat dengan Oditur Militer dalam penanganan perkara koneksitas. Penelitian hukum dengan spesifikasi yang bersifat deskriptif analitis. Pedekatan yang digunakan pendekatan yuridis  normatif didukung pendekatan yuridis empiris. Pelaksanaan koordinasi fungsional antara  Jaksa Penuntut Umum Kejaksaan Tinggi Sumatera Barat dengan Oditur Militer dalam penanganan perkara koneksitas mengalami perbedaan baik dalam proses hukum, prosedur maupun peradilan dalam lingkungan pengadilan masing-masing.  Kendala yang ditemui dalam pelaksanaan fungsi koordinasi fungsional antara  Jaksa Penuntut Umum Kejaksaan Tinggi Sumatera Barat dengan Oditur Militer dalam penanganan perkara koneksitas ada 2 (dua) aspek yaitu aspek yuridis dan aspek non yuridis. Aspek yuridis Penyidik Kepolisian dalam pasal yang disangkakan tidak menyertakan Pasal 55 KUHP. Padahal dari terdakwa sipil bekerja sama dengan terdakwa TNI sudah jelas. Sedangkan aspek non yuridis adalah, sulitnya menghadirkan saksi ahli dari keluarga korban dalam persidangan. Hasil penelitian memberikan kesimpulan bahwa pelaksanaan koordinasi fungsional antara  Jaksa Penuntut Umum dengan Oditur Militer tidak dapat berjalan optimal, dimana untuk menghindari terjadinya disparitas hukum  Asisten Pidana Militer berperan memberikan dukungan, evaluasi dan masukan antar lembaga penegak hukum dalam penyelesaian perkara yang ditanganinya
The Effect of Investment Opportunity Set, Company Growth, and Debt Covenant on Accounting Conservatism in Consumer Goods Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) 2018-2021 Mondhi; Wehdawati; Muhammad Zainal Arifin; Adelia Maulida; Fahrina; Muthia Putri Ramadhani Arasy Hasan
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1435

Abstract

A business phenomena that happens in consumer products manufacturing firms like PT Kimia Farma Tbk. and other businesses due to the emergence of conflicts of interest such as cases related to overstated profits. The conflicts that occur can be reduced by applying the principles of accounting conservatism. Agency theory is supported to explain that accounting conservatism is a signal given to avoid a manager's opportunistic behavior when financial reports are presented. The purpose of this study was to determine the effect of debt covenants, business expansion, investment conservative prospects in accounting. Consumer product companies listed on the Indonesia Stock Exchange between 2018 and 2021 represent the target population of this research. which report complete financial reports. The sample selection technique is saturated sample technique. The sample that meets the criteria is 25 companies. Multiple regression analysis serves as the analytical method applied in this research. Hypothesis testing is conducted using version 25.0 of the SPSS software for Windows. Simultaneous test results show that investment opportunity set, company growth, and debt covenants influence accounting conservatism. The results of partial hypothesis testing indicate that investment opportunities yield a significance level of 0.715> 0.050, suggesting that such opportunities do not have a statistically significant influence on accounting conservatism, hence H1 is rejected. H2 is supported as business expansion exerts a negative impact on accounting conservatism (significant value 0.000 < 0.050), and H3 is supported as well since debt covenants are shown to negatively affect accounting conservatism (significant value 0.000 < 0.05)
Co-Authors Adelia Maulida Ismasyah Mondhi Muhammad Zainal Arifin Muthia Putri Ramadhani Arasy Hasan Wehdawati