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Iuris Studia: Jurnal Kajian Hukum
Published by Bunda Media Grup
ISSN : 27458369     EISSN : 27458369     DOI : -
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Iuris Studia: Jurnal Kajian Hukum published by BUNDA MEDIA GRUP which includes articles on the scientific research field of Law Sciences, includes the results of scientific research and reviews on selected disciplines within several branches of legal studies (sociology of law, history of law, comparative law, private law, criminal law, procedural law, economic and business law, constitutional law, administrative law, international law, etc). Iuris Studia: Jurnal Kajian Hukum published three times a year in February, June and October E-ISSN: 2745-8369
Arjuna Subject : Ilmu Sosial - Hukum
Articles 139 Documents
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Peran Akuntan Publik Terhadap Praktek Pelanggaran Prinsip Keterbukaan Yang Berindikasi Pernyataan Menyesatkan (Misleading Statement) Dalam Praktek Di Pasar Modal Dwi Putri Rezky Sihite; Bismar Nasution; Sunarmi Sunarmi; Mahmul Siregar
Iuris Studia: Jurnal Kajian Hukum Vol 2, No 3 (2021): Oktober 2021 - Januari 2022
Publisher : Iuris Studia: Jurnal Kajian Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/is.v2i3.178

Abstract

A public accountant is a capital market supporting profession whose role is to present quality information in financial reports. Accountants are responsible for providing opinions or expressing fairness in financial statements. In carrying out activities in the capital market, public accountants are obliged to implement the principle of openness because the purpose of the principle of openness is to create an efficient market mechanism. Violations of the transparency principle include misleading statements with mispresentations and omissions in material facts. By providing information based on the principle of transparency, it is possible to anticipate the possibility of not obtaining information or misleading statements to the public or investors. The method used in this paper is normative juridical which uses secondary data and primary data as legal material. Data were collected by conducting a literature study and analyzed qualitatively. The results of this paper are known that public accountants audit financial statements as a professional obligation in the capital market. Public accountants who provide flow services in the capital market must be registered with the Financial Fervices Authority (OJK). Public accountants in providing their assurance services must act professionally and independently. Public accountants always work according to their professional code of ethics, but on the other hand there are errors and fraud in providing assurance services, one of which is misleading statements. Public accountants who make misleading statements are subject to sanctions in the form of administrative, criminal and civil sanctions
Staatsfundamentalnorm (Pancasila) Sebagai Bahan Pembaruan Sistem Hukum Di Indonesia Redyanto Sidi; Hasan Basri; Ahmad Akbar; Irhamuddin Irhamuddin; Nirmayana Sinaga
Iuris Studia: Jurnal Kajian Hukum Vol 2, No 3 (2021): Oktober 2021 - Januari 2022
Publisher : Iuris Studia: Jurnal Kajian Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/is.v2i3.167

Abstract

Pancasila is the ideology and way of life of the Indonesian people which provides the basis for philosophy and values for all of us. The placement of Pancasila as the source of all sources of state law is in accordance with the Preamble to the 1945 Constitution of the Republic of Indonesia in the fourth paragraph, namely Belief in One Supreme God, just and civilized humanity, Indonesian Unity, Democracy led by wisdom in Deliberation/Representation, and Social justice for all Indonesian people. Placing Pancasila as the basis and ideology of the state as well as the philosophical basis of the state so that any material contained in laws and regulations must not conflict with the values contained in Pancasila
Kedudukan Hukum Pria Yang Melakukan Perkawinan Nyentana Sebagai Ahli Waris Dalam Hukum Waris Adat Masyarakat Bali (Studi Putusan Mahkamah Agung Nomor 2991K/PDT/2015) Shirley Shirley; Rosnidar Sembiring; Idha Apriliyana; Yefrizawati Yefrizawati
Iuris Studia: Jurnal Kajian Hukum Vol 3, No 1 (2022): Februari - Mei
Publisher : Iuris Studia: Jurnal Kajian Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/is.v3i1.204

Abstract

The Balinese traditional community adheres to a patrilineal kinship system, which is a kinship system that draws lineage from the father's side. However, it becomes a problem when a family only has daughters as successors, so they have to do a nyentana marriage with a man who agrees that his status will change to pradana when doing a nyentana marriage with a woman whose status is elevated to sentana rajeg. Similar to the Patrilineal system in general, in terms of inheritance, the customary law of the Balinese customary community stipulates that only boys are entitled to inherit and will cover the rights of girls as beneficiaries of their parents. Based on this, the problems raised in this thesis research are how the nyentana marriage system is in Balinese traditional society, how is the legal position of men who carry out nyentana marriages as heirs in Balinese customary inheritance law, how is the legal analysis of the judge's decision in the Supreme Court Decision Number 2991K /PDT.2015. This research is descriptive analytical with the approach used is normative juridical. The data collected is then processed and analyzed qualitatively, using an inductive method to draw a conclusion. The position of a man who performs a nyentana marriage with a woman sentana rajeg is that he must leave the kinship line of his biological father, so that all relations with his family of origin are cut off, including the rights that he originally obtained as an heir on the basis of the consideration that he is considered to have left his ancestors and obligations so that he only has the right to inherit with the wife's family and is responsible in the customary community where the wife's family comes from.
Kedudukan Hukum Perjanjian Perikatan Jual Beli (PPJB) dalam Kegiatan Pendaftaran Peralihan Hak Atas Tanah Rahmat Ramadhani
Iuris Studia: Jurnal Kajian Hukum Vol 3, No 1 (2022): Februari - Mei
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/is.v3i1.212

Abstract

The buying and selling process using the PPJB structure in general must be followed by an act of submission clause, in this case physical and juridical delivery (jurische levering), where in a juridical handover this is carried out by signing and making AJB before the PPAT, as regulated in a Government Regulation No. 24 of 1997 concerning Land Registration. Therefore, if there is no AJB in the buying and selling process, then it cannot be said that there has been a juridical handover, so that even though PPJB has occurred, the physical and juridical handover has not occurred. Thus, from some of these things, it can be seen that between PPJB and the sale and purchase agreement there are fundamental differences, namely related to the movement of goods or objects, where in PPJB the transfer of new goods or objects occurs in the future, while in the case of the transfer of the goods or objects in the sale and purchase agreement occur at the same time (moves instantly from the seller to the buyer). In the concept of buying and selling land and/or buildings, the transfer of land rights only occurs after the signing of the AJB in the presence of the authorized official, namely PPAT. This research is descriptive analytical with the approach used is normative juridical. The data collected is then processed and analyzed qualitatively, using an inductive method to draw a conclusion
Penegakan Hukum Pidana Terhadap Pelanggaran Merek Terdaftar “Lois” Yang Memiliki Persamaan Pada Pokoknya (Studi Putusan Nomor 138/Pid.B/2018/Pn.Pkl) Sunwarnat Telaumbanua
Iuris Studia: Jurnal Kajian Hukum Vol 3, No 2 (2022): Juni - September
Publisher : Iuris Studia: Jurnal Kajian Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/is.v3i2.213

Abstract

Perbuatan pihak lain yang menggunakan merek yang sama secara keseluruhan atau pokoknya dengan merek terdaftar milik pihak lain untuk barang dan/atau jasa sejenis yang diproduksi dan/atau diperdagangkan, menurut Pasal 100 ayat (1) UU No. Tahun 2016 tentang Merek dan Indikasi Geografis adalah perbuatan yang dilarang dan termasuk jenis pelanggarannya. Rumusan masalah dalam penelitian ini adalah: Bagaimana pertanggungjawaban pidana pelaku tindak pidana merek terdaftar yang memiliki persamaan pokok dalam Putusan Nomor 138/Pid.B/2018/PN Pkl, bagaimana pembuktian tindak pidana merek terdaftar yang memiliki kesamaan pokok dalam Putusan Nomor 138/Pid.B/2018/PN Pkl, dan bagaimana analisis hukum putusan Hakim dalam memutus perkara Nomor 138/Pid.B/2018/PN Pkl. Bentuk pertanggungjawaban pidana dalam Putusan Nomor 138/Pid.B/2018/PN Pkl adalah dengan pemberian sanksi pidana penjara sesuai dengan ketentuan Pasal 100 ayat (2) Undang-Undang Nomor 20 Tahun 2016 tentang Merek dan Geografis. Indikasi kepada terdakwa pelanggaran Merek. Pembuktian tindak pidana dalam Putusan Nomor 138/Pid.B/2018/PN Pkl berdasarkan sistem pembuktian menurut Undang-Undang secara negatif dan ketentuan Pasal 184 ayat (1) KUHAP. Analisis hukum terhadap putusan Majelis Hakim yang memutus adalah benar sesuai dengan ketentuan Pasal 183 Kuhap dan Pasal 182 ayat (4) Kuhap, serta ketentuan Pasal 100 ayat (2) UU No. 20 Tahun 2016 tentang Merek dan Indikasi Geografis.
Analisis Yuridis Terhadap Akta Notaris Dalam Bentuk In Originali Shella Dwi Aulina
Iuris Studia: Jurnal Kajian Hukum Vol 3, No 2 (2022): Juni - September
Publisher : Iuris Studia: Jurnal Kajian Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/is.v3i2.214

Abstract

Diperbolehkannya Notaris membuat atau mengeluarkan akta dalam bentuk in originali merupakan pengecualian dari kewajiban Notaris untuk membuat akta dalam bentuk minuta akta dan menyimpannya sebagai bagian dari protokol Notaris (Pasal 16 ayat (1) huruf b UUJN), padahal protokol Notaris adalah kumpulan dokumen yang merupakan arsip negara yang harus disimpan dan dipelihara oleh Notaris (Pasal 1 angka 13 UUJN). Dalam praktek, akta in originali jarang dibuat oleh Notaris karena memiliki kelemahan-kelemahan. Tujuan penelitian ini adalah untuk menganalisis pengaturan akta in originali dalam UUJN dan untuk menganalisis pembuatan dan kekuatan pembuktian akta Notaris dalam bentuk in originali. Metode penelitian yang digunakan adalah penelitian yuridis normatif, dan penelitian ini bersifat deskriptif analisis. Teknik pengumpulan data dilakukan melalui penelitian kepustakaan dan penelitian lapangan yang diperoleh melalui studi dokumen dan pedoman wawancara. Kesimpulan yang diperoleh menunjukkan bahwa Akta in originali diatur dalam UUJN tetapi di dalam UUJN tidak dijelaskan alasan dibuatnya akta in originali seperti dijelaskan dalam PJN bahwa alasan dibuatnya akta in originali ialah apabila yang bersangkutan membutuhkannya segera untuk sesuatu keperluan, sebab jika akta dibuat dalam  minuta, ia harus menunggu pembuatan salinannya. Karakteristik akta in originali berbeda dengan minuta akta, terutama terkait bentuk akhir akta dan penyimpanannya. Pada akta in originali, harus disebutkan pada akhir akta bahwa akta itu dibuat dalam bentuk in originali, kemudian akta in originali tersebut tidak wajib disimpan oleh Notaris dalam protokol Notaris, melainkan langsung diberikan kepada yang langsung berkepentingan (penghadap), serta tanda tangan asli para pihak tercantum jelas dan diserahkan langsung kepada para pihak. Akta in originali mempunyai kekuatan pembuktian lahiriah, formal dan materil.
Tinjauan Yuridis Kerugian Negara Dalam Kerja Sama Operasional (KSO) Investasi Yang Dilakukan Oleh Yayasan Yang Didirikan Oleh BUMN (Studi Kasus Yayasan Bapelkes Krakatau Steel) Faisal Anshari Dwana; Bismar Nasution; Sunarmi Sunarmi; Mahmul Siregar
Iuris Studia: Jurnal Kajian Hukum Vol 3, No 1 (2022): Februari - Mei
Publisher : Iuris Studia: Jurnal Kajian Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/is.v3i1.210

Abstract

The foundation law allows foundations to open a business or invest 25% of the foundation's total wealth. When a foundation invests and suffers a loss, there are legal issues regarding liability for the loss of the foundation, especially foundations established by state-owned enterprises. This study is intended to unravel and analyze the position of the Foundation established by the BUMN (Bapelkes Krakatau Steel Foundation), the position of the Foundation's losses originating from operational cooperation (KSO) with other parties with losses to state finances and the Foundation's organs for losses arising from operational cooperation (KSO). ) by the foundation. This research is a normative legal research and is descriptive analytical. In this study, the legal approach (statute approach), conceptual approach (conceptual approach) is used. and the case approach. Secondary data as the main data were collected by using literature review techniques and analysis using normative-qualitative data analysis methods. As a legal entity, a foundation is an independent legal subject that has assets separate from the assets of its founder (separate legal entity). whether it is a foundation established by an individual or a BUMN, the legal status is the same, namely a legal entity, in other words every activity carried out by the foundation is the responsibility of the foundation itself. Therefore, when the Krakatau Steel Bapelkes Foundation entered into a KSO investment agreement and suffered losses, it also included state losses, but became the foundation's own losses. And the responsibility for the loss of the foundation is placed on the Trustees, Supervisors and Management of the Foundation if the loss occurs due to an error/omission, unless it can be proven that the loss did not occur due to an error or negligence due to his fault.
Tinjauan Yuridis Terhadap Notaris Yang Merangkap Jabatan Sebagai Anggota Partai Politik Rifa Nadila Ayumi
Iuris Studia: Jurnal Kajian Hukum Vol 3, No 2 (2022): Juni - September
Publisher : Iuris Studia: Jurnal Kajian Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/is.v3i2.215

Abstract

Notaris adalah pejabat umum yang diberi wewenang untuk membuat akta otentik dan kewenangan lainnya sebagaimana dimaksud dalam Undang-Undang Notaris Nomor 30 Tahun 2004. Notaris harus bertindak profesional dalam menjalankan jabatannya, juga harus memperhatikan batasan-batasan yang diatur. pada Akta Notaris. Berdasarkan Undang-Undang Nomor 2 Tahun 2014 tentang Jabatan Notaris, Notaris jelas dilarang merangkap jabatan. Namun pada kenyataannya masih terdapat pelanggaran rangkap jabatan yang dilakukan oleh notaris pada jabatan yang dilarang dalam Undang-Undang Nomor 2 Tahun 2014, terutama untuk rangkap jabatan sebagai jabatan politik. Dalam penelitian ini, peneliti fokus menganalisis permasalahan terkait alasan seorang Notaris dilarang merangkap jabatan politik, bagaimana pengawasan Majelis Pengawas Notaris terhadap Notaris yang merangkap jabatan Politik, dan bagaimana akibat hukum jika Notaris merangkap jabatan sebagai Politikus. Teori yang digunakan sebagai landasan teori dalam penelitian ini adalah teori negara hukum dan teori otoritas hukum. Penelitian ini menggunakan data sekunder. Data sekunder ini dilakukan dengan menggunakan 3 (tiga) sumber data, yaitu bahan hukum primer, sekunder dan tersier. Teknik dan alat pengumpulan data penelitian diperoleh dari penelitian kepustakaan dan penelitian lapangan. Data dianalisis dengan metode kualitatif. Pengawasan terhadap Notaris yang merangkap jabatan politik dapat dilakukan oleh Majelis Pengawas Notaris dan Majelis Kehormatan Notaris dengan kewenangan yang berbeda. Majelis Pengawas Notaris wajib melakukan pengawasan yang lebih ketat terhadap Notaris untuk menghindari merangkap jabatan sebagai Politik. Selain itu Notaris yang berkeinginan menjadi seorang Politikus disarankan untuk mengundurkan diri dari jabatannya sebagai Notaris. Notaris juga harus memperhatikan aturan hukum yang membutakan ketika menjalankan salah satu dari rangkap jabatan tersebut. Sehingga bisa mencapai keseimbangan saat menjalankan posisi ganda tersebut.
Perspektif Kesejahteraan Tenagakerja Dengan Model Penetapan Upah Minimum Kabupaten Kota Rachmad Abduh
Iuris Studia: Jurnal Kajian Hukum Vol 3, No 1 (2022): Februari - Mei
Publisher : Iuris Studia: Jurnal Kajian Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/is.v3i1.211

Abstract

Wages as compensation for employees for the obligations that have been carried out always cause problems when determining drinking wages which are carried out every year. This happens because the government's policy in determining the minimum wage set through legislation is considered not to have achieved a decent life. This is also because a decent standard of living cannot be equated from one area to another. The relationship between workers and employers or employers can be seen from the wages earned by workers. Workers must be viewed as human beings, it is natural for workers to get fair rewards and protection, so drinking wages should be able to meet the living needs of workers and their families even though it is simple. This research is descriptive analytical with the approach used is normative juridical. The data collected is then processed and analyzed qualitatively, using an inductive method to draw a conclusion
Analisis Yuridis Bentuk Tanggungjawab Sosial Perusahaan Melalui Pendiri Yayasan Ika Nora; Muhammad Yamin; T. Keizerina Devi A
Iuris Studia: Jurnal Kajian Hukum Vol 3, No 2 (2022): Juni - September
Publisher : Iuris Studia: Jurnal Kajian Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/is.v3i2.232

Abstract

Foundations that establish various forms of business such as PT according to the above provisions can be justified by law. The foundation that establishes the PT intends to increase the wealth of the foundation which is solely used for the purposes and objectives of the foundation. The type of research used in this research is normative juridical research. The nature of this research is descriptive analytical. The data used is secondary data which can consist of primary legal materials, secondary legal materials, and tertiary legal materials. The results of the discussion in this study are the forms of allocation of CSR funds by companies that are not regulated explicitly and in detail in the legislation, both in the UUPT and in PP No. 47 of 2012, but can be categorized into two categories, namely the form that leads to the implementation of social assistance. and forms of preservation of environmental conditions. The form of marketing related to social activities (cause related marketing) is categorized in the implementation of social assistance. The difference between a company's CSR activities and the form of foundation social activities lies in the form of the applicable legal rules, not in the form in which they are implemented. The forms of activities carried out are almost indistinguishable from one another. The form of the foundation's social activities is part of CSR as well as CSR activities also include social activities and other activities towards the environment. The company's CSR activities that have been carried out by PT. Astra International Tbk, PT. Unilever Indonesia, and PT. Bank Danamon Tbk and PT. Adira Dinamika Multifinance belongs to the scope of CSR as stipulated in the Company Law and does not conflict with the purposes and objectives of UUY because the activity meets the requirements specified in Article 74 of the Company Law, namely that the company is engaged in natural resources, budgeted as company expenses, fulfills the GMS, based on propriety and fairness

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