Akibat Hukum Pernyataan Kepailitan terhadap Perseroan Terbatas

Pada dasarnya Perusahaan dapat dinyatakan pailit oleh Pengadilan yang berwenang atas permintaan dari debitur Perusahaan yang bersangkutan berdasarkan undang-undang kepaitan. Permasalahan dalam penelitian ini adalag bagaimanakah akibat hukum dari pernyataan pailit terhadap perseroan terbatas menurut undang-undang kepailitan? Pendekatan masalah yang digunakan adalah pendekatan normatif yang dilakukan dengan cara mengkaji peraturan-peraturan Perundang-undangan yang berkaitan dengan masalah, buku-buku/literatur dan karya ilmiah lainnya. Pendekatan empiris dilakukan sebagai penunjang untuk kelengkapan data normatif. Analisis data dilakukan secara kualitatif. Hasil penelitian diperoleh bahwa, akibat hukum dari pernyataan pailit yang dilakukan pengadilan dengan mengucapkan putusan kepailitan dalam sidang yang terbuka untuk umum terhadap debitur, maka hak dan kewajiban si pailit beralih kepada kuratornya untuk mengurus dan menguasai boedelnya, sepanjang tindakan itu membawa manfaat tindakan-tindakan atas harta kekayaannya, sepanjang tindakan itu membawa manfaat bagi boedelnya. Sedangkan bagi para kreditur hanya dapat melaksanakan hak mereka selaku kreditur separatis dengan persetujuan kurator atau hakim pengawas

Kajian Yuridis Tentang Saksi Pengungkap Fakta (Whistleblower)

Tujuan dilakukannya penelitian ini adalah untuk mengetahui bagaimanakah kedudukan saksi mahkota dalam perkara pidana dan bagaimanakah perlindungan hukum bagi saksi mahkota. Denagn menggunakan metode penelitian yuridis normative maka dapat disimpulkan: 1. Bahwa kedudukan saksi mahkota dalam perkara pidana merupakan sarana pembuktian yang ampuh untuk mengungkap dan membongkar kejahatan terorganisir, baik yang berupa scandal crime maupun serious crime dalam tindak pidana. Whistle blower dapat dijadikan sebagai alat bantu pembuktian dalam pengungkapan kejahatan dimensi baru, seperti perbuatan korupsi. Saksi mahkota sebagai alat bukti dalam perkara pidana diatur dalam Yurisprudensi Mahkamah Agung RI Nomor: 1986 K/Pid/1989 tanggal 21 Maret 1990. Dalam Yurisprudensi tersebut dijelaskan bahwa Mahkamah Agung tidak melarang apabila Jaksa/Penuntut Umum mengajukan saksi mahkota dengan sarat bahwa saksi ini dalam kedudukannya sebagai terdakwa tidak termasuk dalam satu berkas perkara dengan terdakwa yang diberikan kesaksian. 2. Bahwa perlindungan hukum yang diberikan terhadap saksi mahkota terdapat dalam Pasal 10 ayat (2) UU No. 13 Tahun 2006 tentang Perlindungan Saksi dan Korban dan Surat Edaran Mahkamah Agung Nomor 4 Tahun 2011. Dengan surat edaran tersebut, Mahkamah Agung telah menunjukkan bentuk komitmennya dalam mendukung perlindungan saksi dan korban. Nilai penting yang ada dalam SEMA ini adalah adanya perlakuan khusus terhadap orang-orang yang dapat dikategorikan sebagai pelapor tindak pidana dan saksi pelaku yang bekerja sama. Perlakuan khusus tersebut antara lain diberikan dengan keringanan pidana dan atau bentuk perlindungan lainnya. Bentuk perlindungan dan reward yang diberikan oleh SEMA ini kepada saksi mahkota (whistle blower) berupa jika yang dilaporkan melaporkan Balik si whistleblower, maka penanganan kasus yang dilaporkan whistleblower harus didahulukan daripada kasus yang dilaporkan oleh terlapor

Effectiveness of Indonesian Essential Oil Mixture of Lemongrass, Cananga, and Patchouli in Relaxation Through Inhalation: a Clinical Test on Healthy Woman with High Potential for Stress

Relaxation is one of many mechanisms for coping with stress. One of the most widely used methods for relaxation is aromatherapy with the application of essential oils. Known for their therapeutic benefits, essential oils can be extracted from various Indonesian native herbs such as lemongrass (sereh wangi or Cymbopogon winterianus), cananga or ylang-ylang (kenanga or Canarium odoratum), and patchouli (nilam or Pogostemon cabin). This study aims to examine the effectiveness of a mixture of Indonesian essential oil made of lemongrass, cananga, and patchouli extracts. Experiment was conducted by asking a number of subjects to inhale the oil mixture and assessing its effectiveness in terms of psychological relaxation by using Visual Analog Scale or VAS) and of physical relaxation by examining the subjects’ blood pressure (MAP), pulse frequency, and breathing frequency. The result was then compared with that of lavender oil and with the control group. The study was conducted on 60 healthy women through single-blind clinical trials (before and after) using the “intent to treat” approach, followed by a startle test. Participants were divided into three groups: (1) 20 participants who were treated with Indonesian essential oil mixture, (2) 20 participants who were treated with lavender oil, and (3) 20 participants who served as the control group. Psychological relaxation measurement showed that Indonesian essential oil mixture produced the same degree of effectiveness as lavender oil and the control groups did, although both treatments tended to produce better results than the control group did. However, physical relaxation measurement showed that Indonesian essential oil mixture produced a higher degree of effectiveness than lavender oil and tended to produce a better result than the control group did, especially in terms of blood pressure based on MAP scores.    &nbsp

Analisis Yuridis Pendaftaran Tanah Perkebunan Rakyat (Studi di Kabupaten Asahan)

Plantation is one of the biggest economic sectors in North Sumatera Province. Plantations in North Sumatera are dominated by oil palm, rubber, coconut, and cocoa. It is a promising sector for large profit so that legal entities and individuals are very interested in doing their business in plantation. Smallholders\u27 plantations are managed by individuals who do not have enough capital, compared with those which are managed by corporation. They only have on the average of two hectares or less, while they need sufficient capital to increase production. Not all land areas owned by planters are included in land registration system so that they cannot be used as collateral as it is stipulated in Law No 4/1996. Legal certainty has to be given to land right holders so that there will be the feeling of safety and reduce land conflict, so that what is intended by Article 33, paragraph 3 of the Constitution can be realized for the life of the nation and Indonesia

Pengaruh Good Corporate Governance dan Kualitas Kantor Akuntan Publik terhadap Integritas Laporan Keuangan Studi Kasus pada Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Penelitian ini pada dasarnya bertujuan untuk menguji pengaruh kepemilikan institusional, kepemilikan manajerial, komite audit, komisaris independen, kualitas KAP, ukuran Perusahaan tehadap integritas laporan keuangan baik secara parsial maupun secara bersama-sama.Teknik pengumpulan data yang digunakan dalam penelitian ini adalah pengumpulan data studi dokumentasi, yaitu studi pengumpulan data dengan mempelajari catatan dan dokumen-dokumen Perusahaan baik dalam bentuk dokumen maupun petunjuk-petunjuk guna mendapatkan data yang diperlukan. Data yang diperlukan dalam peneltian ini berupa laporan keuangan Perusahaan manufaktur yang dipublikasikan oleh Bursa Efek Indoensia melalui situs www.idx.co.id.Hasil dari penelitian ini menunjukkan secara parsial atau masing-masing komite audit berpengaruh positif dan signifikan terhadap integritas laporan keuangan. Namun kepemilikan institusional, kepemilikan manajaerial, komisaris independen, kualitas KAP, ukuran Perusahaan secara parsial tidak berpengaruh dan tidak signifikan terhadap integritas laporan keuangan. Dalam penelitian ini terjadi hubungan yang rendah antara variabel independen dan variabel dependen. Namun secara keseluruhan kepemilikan institusional, kepemilikan manajerial, komite audit, komisaris independen, kualitas KAP, ukuran Perusahan berpengaruh secara positif dan signifikan terhadap integritas laporan keuangan

Application of Organic Matter to Enhance Phytoremediation of Mercury Contaminated Soils Using Local Plant Species: a Case Study on Small-scale Gold Mining Locations in Banyuwangi of East Java

The discharge of small-scale gold mine tailing to agricultural lands at Pesanggaran village of Banyuwangi Regency caused soil degradation as indicated by reduced crop production. This soil degradation is mainly due to the toxicity of mercury contained in the tailing. The purpose of this study was to explore the potential of three local plant species, i.e. Lindernia crustacea, Digitaria radicosa, and Cyperus kyllingia for phytoremediation of agricultural land contaminated gold mine waste containing mercury, and its influence on the growth of maize. Six treatments (three plant species, and two levels of organic matter application) were arranged in a randomized block design with three replicates. Maize was grown on soil after phytoremediation for 8 weeks. The results showed that among the three plant species tested, Cyperus kyllingia was the potential candidate plant species for phytoremediation of soil contaminated with gold mine tailing containing mercury because of its ability to accumulate mercury from 32.06 to 73.90 mg / kg of soil in 60 days. Phytoremediation of mercury contaminated soil using Cyperus kyllingia using increased maize yield by 126% compared to that the biomass yield of maize grown on soil without phytoremediation. Induce phytoremediation needs to be carried out to accelerate the process of remediation of mercury contaminated soils

PHILOSOPHY ANALYSIS OF THE ROLE OF PASTORS AND PARENTS IN EDUCATING CHILDREN AND YOUTH AGGARES ON EDUCATIONALLEVEL IN CHURCH BASED ON 22: 6 IN GMAHK-7 JEMAAT PADASUKA CIMAHI, BANDUNG

The author examines "The role of pastors and parents in educating children and adolescents in improving education in the church" in the Padasuka congregation, Cimahi, Bandung, and the application of this verse context in the church itself.This research was specifically addressed to the Padasuka congregation, Cimahi. Bandung. The research has 4 indicators, namely: (1) "The role of the pastor in educating children and adolescents in the church", (2) "Actions taken by parents in educating children and adolescents in the church", (3) "The concept of educating children and Youth in the Bible ", and (4)" Getting education that is in the Church".The researcher has a basis with four indicators to be discussed, namely: The role of the pastor in educating children and adolescents in the church. The second indicator is about actions taken by parents in educating children and adolescents in the church. The third indicator concerning the concept of educating children and adolescents in the Bible, and the fourth indicator is about obtaining education in the ChurchThis research is divided into two parts, namely theoretical research and field research. The results of theoretical research are the role of pastors in educating children and adolescents in the church. Actions taken by parents in educating children and adolescents in the church. The concept of educating Children and Youth in the Bible. Get education in theChurch.The results of field research conducted through questionnaires were distributed to 35 members of the Padasuka Seventh-day Adventist Church, Cimahi, Bandung, where the questionnaire contained 45 questions, resulting in a data that could be concluded that the respondents had very good views on the one to four.The method that I use to complete this scientific work is by the method of collecting data through: the Bible, books, magazines, dictates, reflections, interviews, the internet, and other articles relating to the writing of this scientific paper

Theurapeutic Effectiveness of Rat Bone Marrow Stem Cells in Poly Cystic Ovary Syndrome Mice Model on Folliculogenesis, TGF-β, GDF-9 Expression, and Estrogen, TNF- and Androgen Levels

Objectives: to identify therapeutic effectiveness of Rat Bone Marrow stem cell in PCOS rats model on folliculogenesis, TGF-beta and GDF-9 expression and on estrogen, TNF-a and androgen levels.Material and Methods: this study is a laboratory experimental research with using animal testing. PCOS was induced by the administration of testosterone propionate hormone into 30 mice. The subjects of this study are divided into 2 groups: stem cell group and control group. The mice were injected with testosterone then vaginal swab was performed to determine the mice cycle. After determining mice in anestrous cycle, stem cell was injected. TNF-a was measured with immunohistochemistry and androgen was examined using ELISA. The data was measured by student t-test.Result: The average number of TNF-a expression in control group was lower than stem cell group (5.35 vs 2.34; p= 0.0026). The average androgen level for stem cell group was lower than mean for control group (2.31 vs 0.40; p= 0.0026).Conclusion: In this study of polycystic model mice, stem cell decreased the expression of TNF-a and androgen leve

Analisis Strategi Peningkatan Layanan Sertifikasi Perangkat Telepon Seluler

Standardisasi sebagai unsur penunjang pembangunan mempunyai peran penting dalam USAha optimasi pendayagunaan sumber daya.Peningkatan standarisasi dan sertifikasi perangkat telekomunikasi dilaksanakan secara aktif dalam menjaga terlaksananya interkoneksi, seperti dalam Renstra KemKominfo Tahun 2010-2014. Tujuan kegiatan standardisasi telekomunikasi antara lain menjamin interoperabilitas dan interkonektivitas, mengendalikan mutu perangkat. Untuk meningkatkan penyelenggaraan sertifikasi perangkat, dilakukan kajian yang menggambarkan analisis strategi untuk meningkatkan penyelenggaraan sertifikasi telepon seluler. Penelitian ini menggunakan pendekatan kualitatif, dengan format desain deskriptif kualitatif, pendekatan kualitatif matriks SWOT untuk menghasilkan strategi. Pengumpulan data dilakukan melalui wawancara kepada narasumber terdiri dari Direktorat Standardisasi Ditjen SDPPI, Balai Besar Pengujian Perangkat Telekomunikasi, Telkom R&D Center, kuesioner kepada pabrikan dan toko handphone. Teknis analisis data menggunakan Model Miles and Huberman, dan analisis SWOT yaitu mengidentifikasi dan menganalisis faktor Strength (kekuatan), Weakness (Kelemahan), Opportunity (Peluang) dan Threat (Tantangan). Hasil pembahasan memperlihatkan strategi masing-masing kolom di matriks SWOT adalah comparative advantage meliputi Roadmap pengembangan lembaga uji, perangkat, SDM; knowledge sharing; mobilization meliputi penyusunan aturan persyaratan teknis perangkat telekomunikasi, sosialisasi, survey; Divestment/ investment : facility sharing, kompetensi SDM, sosialisasi aplikasi online; dan Damage Control meliputi penambahan SDM, uji fungsi/pretest, pertemuan rutin antara Ditstand dan Lembaga Uji