Pertanggungjawaban Hukum Atas Penyelewengan Dana Operasional Oleh Departemen Sumber Daya Manusia di PT. Global Hotma Abadi

Jaya Hotma Dame Silaban (Universitas Esa Unggul)
Markoni (Universitas Esa Unggul)
I Made Kantikha (Universitas Esa Unggul)
Joko Widarto (Universitas Esa Unggul)
Tuti Elawati (Universitas Sains Indonesia)

SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum
Vol. 5 No. 4 (2026): SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum, Agustus 2026

Misappropriation of corporate operational funds may cause financial losses and give rise to legal liability for individuals, directors, and corporations. The case at PT. Global Hotma Abadi involved the Human Resources Department through visa cost mark-ups, fictitious employee additions, manipulation of overseas workers’ salary allowances, and unauthorized expense claims. This study aims to analyze the forms, processes, and legal liability arising from such misappropriation using theories of legal liability and corporate theory. The research employs a normative legal method with statutory, conceptual, and case approaches. The findings indicate that weak internal supervision, the absence of periodic audits, and ineffective control systems were the main factors enabling the misconduct. The actions fulfill the elements of unlawful acts under Article 1365 of the Indonesian Civil Code, resulting in civil liability in the form of compensation for the perpetrators, while directors may also bear responsibility for negligence in supervision. The study recommends strengthening internal audits, implementing risk-based supervision, and developing whistleblowing systems within the company.