In the teaching of law, there is often "mistaken", that puts legal positivism (jurisprudence) is identical with the philosophy of positivism. Legal positivism be identified as an instance of positivism philosophy intact. The study of legal positivism, in fact very closely related to the philosophy and teachings of the law from time to time. The effects of natural law in the scholastic era, then the era of rationalism and the influence of positivism in the philosophy of natural science is very attached to the legal positivism until today. Therefore not only the philosophy of positivism affecting the development of legal positivism. Based on that then the legal positivism in fact has a characteristic which is different from the social sciences. If the social sciences were developed based on the philosophy of positivism, the doctrinal teaching of the law is not entirely been developed based on the philosophy of positivism. Not all the logical positivist philosophy can be applied in the doctrinal law. Keywords : positivism, legal positivism, doctrinal
This paper discusses different issues relating to the enforcement of environmental law in Indonesia in the long way of the Indonesian government to sustainable development. To reach reliable conclusion, socio-legal approach was employed in this paper. Throughout the work the researcher analyses environmental philosophies including anthropocentrism, biocentrism and ecocentrism. This phenomenon does not only pose responsibility to the government but also to private individuals or companies in their operations in order not to leave burdens to the shoulders of future generations. This ideology was not well ensured in the free-market economy and regional autonomy as the proliferated regulations were not directed to meet the efficient and equitable environmental principles. Hindrances to the effective implementation of environmental law, inter alia, the non-envisaged licensing system in administrative enforcement; ineffective civil damages towards the environmental losses; and non-reaching environmental criminal liability. Besides that, the persistent corruption is another impediment to the effective implementation of environmental law in Indonesia.
Purpose: The purpose of this study is to examine the true legal answers and the prescriptive legal solutions for the Indonesian public accountant legal liability and how it is included in the audit report. Design/methodology/approach: This study applies the doctrinal method for examining the state asset management obtained from corporate criminal actions. Findings: Several provisions for public accountants in Indonesia, such as public accountant law and accounting standards, have become the legal standing of the corporate area disclosure on audit report, but it has never been applied. However, the scandals of corporate financial manipulation can drag the public accountants on legal issues for their liability in minimizing and preventing the fraud and for strengthening the corrective justice role of the audit report. Practical implications: There is a need for the empirical study to determine the effectiveness and the efficiency level for implementing the corporate disclosure on audit report. However, doctrinal research can be a comparison and can enrich empirical economic law for studying state asset management. Originality/value: The study initiates to renew the audit report framework in Indonesia such as the formulation of vicarious liability explicitly in economic law and to establish an independent board that oversees the quality of audit reports, and assesses the performance and accreditation of public accountants.
This study seeks to analyze the form of law enforcement in Indonesia against environmental crimes committed by the parent company, and the criminal liability of the parent company in the event of an environmental crime within the parent company. This research uses library research method and post-positivism paradigm. by collecting data in the form of sources of legal material in the form of legislation, literature, and writings related to this research, processed and analyzed qualitatively. Empirical data was obtained to strengthen the findings. The results showed that there has not been a single law enforcement against holding companies in environmental crimes in Indonesia. The criminal responsibility of an environmental crime within the scope of the holding company is directed to the holding company as the leader and/or the giver of orders; subsidiary as actor; and/or both together.
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