Pertanggungjawaban Direksi Setelah Pemberian Acquit and Discharge

Johan, Suwinto; Ariawan, Ariawan

doi:10.24843/ac.2020.v05.i03.p13

Cited by 2 publications

(1 citation statement)

References 2 publications

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“…At the GMS, shareholders stated that they received accountability reports from the directors and commissioners in the form of an acquit and discharge statement on the previous year's financial statements. His statement sentences at the GMS generally read as follows (Johan & Ariawan, 2020): "Approved the Annual Report, including the Financial Statements for the Financial Year xxx ending on xxx, which was audited by a public accountant, as stated in his report, "It is reasonable, in all material respects, that the financial position as of date xxx, as well as its activities and cash flows for the year then ended in accordance with the Financial Accounting Standards for Entities Without Public Accountability in Indonesia" which ends on that date by the Financial Accounting Standards for Entities Without Public Accountability in Indonesia," as well as providing full discharge and release of responsibility (volledig acquit et de charge) to the directors and the board of commissioners for the management and supervisory actions that have been carried out during the Financial Year xxx, as long as it is not a criminal act and/or violates the applicable legal provisions and procedures in the Republic of Indonesia and is recorded in the Annual Report and does not conflict with the applicable laws and regulations".…”

Section: Legal Certainty In the Implementation Of Acquit Et De Charge...mentioning

confidence: 99%

Application Of Acquit Et De Charge In Removal Of Liability Of The Board Of Directors Of A Limited Company

Sudirman

2022

WIDYUR

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The Indonesian people demand the form of a Limited Liability Company because of legal certainty in the form of limited liability, providing convenience for the owner (shareholder) to transfer his company by selling all the shares he owns in the company. Where there is a clear separation between ownership and management (power); therefore, to be able to run the company, there is management called the Company Organ, and it is divided into 3 (three) parts: the Board of Directors, the Board of Commissioners, and the General Meeting of Shareholders. The Board of Directors has dominant authority in the management and representation of the company inside and outside the court. With great authority, there is also significant risk. The Board of Directors is very vulnerable to being sued and prosecuted in court; this condition makes the Board of Directors worry about taking steps. The doctrine of acquit et de charge, which is implicit in Law Number 40 of 2007 concerning Limited Liability Companies (Perseroan Terbatas/PT), still does not provide adequate protection for the personnel of the Board of Directors. This study aims to describe legal certainty in the application of acquit et de charge as an effort to protect the Company's Board of Directors. This research is descriptive of the type of juridical-normative research. The type of approach used is the statutory approach and the conceptual approach. However, in reality, there is no legal certainty in Indonesia applying to acquit et de charge.

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Section: Legal Certainty In the Implementation Of Acquit Et De Charge...mentioning

confidence: 99%

Application Of Acquit Et De Charge In Removal Of Liability Of The Board Of Directors Of A Limited Company

Sudirman

2022

WIDYUR

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Implementation Fiduciary Registration According to Finance Ministry, Police, and Financial Services Authority (OJK)

Johan

2021

The Winners

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The research aimed to research fiduciary guarantees registration from a legal perspective, especially the executive or administrative regulations. The research examined the existing regulations and laws by analysing primary and secondary data using normative juridical methods. There were three legal material inventory, namely primary legal materials, secondary legal materials, and tertiary legal materials. The research concludes that the fiduciary registration obligations stipulated in the Regulation of Minister of Finance (PMK) Number 130/PMK.010/2012 are not in synchronic with the Financial Services Authority Regulation (POJK) Number 29/POJK.05/2014, which was replaced by the Financial Services Authority Regulation Number 35/POJK.05/2018. Revocation of Regulation of Minister of Finance Number 130/PMK.010/ 2012 by Regulation of the Minister of Finance Number 23/PMK.010/2017 is not accompanied by amendments to the Regulation of the Republic of Indonesia National Police Number 8 of 2011. The loan agreement remains valid if it fulfills the principles of the agreement. It is suggested that relevant institutions, particularly the Financial Services Authority (OJK) as the financial industry supervisor, take initiatives to synchronize all regulations for the implementation of fiduciary registration.

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Pertanggungjawaban Direksi Setelah Pemberian Acquit and Discharge

Cited by 2 publications

References 2 publications

Application Of Acquit Et De Charge In Removal Of Liability Of The Board Of Directors Of A Limited Company

Application Of Acquit Et De Charge In Removal Of Liability Of The Board Of Directors Of A Limited Company

Implementation Fiduciary Registration According to Finance Ministry, Police, and Financial Services Authority (OJK)

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