Supervisory Functions Research Articles

The Principle of Fiduciary Duty in Single-Member Limited Liability Company

Limited Liability Company in Indonesia has a conceptual expansion since the Job Creation Law has enacted. There are two types of Limited Liability Company currently, capital partnership limited liability company and single-member limited liability company. One of the most significant changes to the concept of limited liability company is related to its organs. Single-member limited liability company consists of director who also serve as shareholder. The expansion concept raises questions regarding the application of fiduciary duty to single-member limited liability company. This research uses conceptual and statute approach. The conclusion from this research is that in single-member limited liability company, there is only director who also become shareholder, thus there is no supervisory function by the board of commissioner. Secondly, the director in single-member limited liability company still has the obligation to carry out the responsibilities with the principle of fiduciary duty.

Effect of Fuel Subsidy Removal on the Job Performance of Lecturers in Tertiary Institutions in Rivers State

The already hardship experienced due to poor salary and hyperinflation caused by fuel subsidy removal motivated this study, “Effect of fuel subsidy removal on the job performance of lecturers in tertiary institutions in Rivers state.” Two specific objectives, research questions and three null hypotheses guided the study. A descriptive survey research design was adopted. From the population of 78 lecturers, census survey sampling was adopted. A four-point response options questionnaire was used for data collection, and it was validated by three experts. The reliability of the instrument was established using Cronbach’s alpha which yielded alpha coefficients of 0.81 and 0.82. Mean was used to answer the two research questions, while one-way analysis of variance (ANOVA) and t-test were used to test the null hypotheses at a 0.05 level of significance. Findings revealed that the extent of the negative effect of fuel subsidy removal on research and publications, class attendance, invigilation and supervisory functions of lecturers was at a high level. It was concluded that the government did not do enough to mitigate the sufferings of lecturers before, during and after fuel subsidy removal via reviewing of salary upwards with the economic practicality. Among other things, it was recommended that the federal and state governments should review lecturers’ salaries upward in accordance with the inflation and hyperinflation rates in Nigeria to enable lecturers to meet their family, research, publications and other duties. Parts of the funds from the fuel subsidy removal should be used for that purpose.

Supervisory Function And Earnings Quality: Gender Analysis

Supervisory Function And Earnings Quality: Gender Analysis

Consumer Legal Protection for Whitening Cream Cosmetic Products

<p>This research aims to determine the implementation of the principles of justice and supervision of consumer protection in protecting consumers who use whitening cream cosmetic products (from the perspective of legal justice theory). The urgency of this research was initiated because many whitening cream products are circulating that contain dangerous ingredients and are sold at low prices. The research involved takes a juridical-normative approach. Techniques for data collection include literature studies and observations at BPOM Pekanbaru City. The principle of justice in consumer legal protection has not been effectively implemented by Article 2 paragraph (2) of the UUPK. One of the factors is a lack of effective compensation. The government merely issues administrative and criminal sanctions without being obliged to compensate for damages or restore the health of the skin affected by products. Then, according to UUPK rules, the BPOM does not have the authority to supervise the execution of consumer protection (Article 30 (1) UUPK). As a result, the Pekanbaru City BPOM's supervisory function on this research issue is ineffective, leaving consumers with insufficient facilities and infrastructure, free legal aid, and quick access to settle consumer disputes with business actors.</p>

Landscaping as an object of administrative and legal protection in the Russian Empire in the XVIII century

The object of the study is the improvement of urban space in the prism of its administrative and legal protection by the state. The subject of the study is the changes in the content of the term "landscaping" during the eighteenth century. The author examines in detail such aspects of the topic as the jurisdiction of the supervisory function for offenses in the field of landscaping, as well as the varieties of these violations themselves. The analysis of normative legal acts issued by the Russian rulers makes it possible to determine which elements of public life they included in the concept of landscaping, which persons were responsible for the execution and control of compliance with established requirements. Approaches to the organization of landscaping in the capital and provincial cities of the Russian Empire are being studied. The author examines the continuity in the organization of urban planning and landscaping activities during the XVIII century. Both general scientific and special scientific research methods were used in the preparation of the work. Among the general scientific methods, analysis and synthesis were most widely used. Among the special scientific methods, the historical and legal method is of key importance, since the subject of the study involves the study of historical documents published in the Russian Empire in the XVIII century. The main conclusions of the study are the provisions that it was in the XVIII century that the origin and formation of landscaping as an object of administrative and legal protection took place. Started as a struggle with the population who did not want to accept the new realities of urban life, landscaping activities were gradually transformed into an obligatory element of the implementation of state government on an equal footing with the administration of justice and tax collection. The novelty of the research lies in looking at the history of the development of the Russian state in the XVIII century through the prism of urban amenities. With the modernization of Russian society, the cities in which this community lived changed at the same time. A sharp increase in the population led to the emergence of new and aggravation of existing problems. Epidemics and fires in densely populated cities had much more devastating consequences, therefore, in order to prevent them, it was necessary to bring urban amenities to a new level.

Fungsi Pengawasan Dewan Perwakilan Rakyat Daerah dalam Penyelenggaraan Pemerintahan Daerah di Indonesia

The Regional People's Representative Council which is the state institution that has undergone the most changes. This research aims to determine and analyze the Implementation of the Supervisory Function of the Regional People's Representative Council in the Implementation of Regional Government in Indonesia. This type of research is normative juridical. The results of the research are the supervisory function carried out by the Regional People's Representative Council towards the Regional Government in order to realize good governance so that it can achieve its goals. The Regional Representative Council must be able to correctly interpret the function and objectives of supervision, so that it can become an effective check & balance mechanism, optimize supervision so that it can have a positive influence as expected on the management of regional government, prepare the supervisory agenda for the Representative Council Regional People, Formulating standards, systems and standard procedures for supervision of the Regional People's Representative Council, as well as involving community participation in the supervision process. For this reason, it is recommended that there is a need for community participation in carrying out supervision so that the implementation of regional government policies can run well and it is necessary to develop supervision guidelines by the Regional People's Representative Council so that the supervision function can run more focused.

Investors’ Reaction: Exploring Supervisory Function and Corporate Tax Policy

Purpose: This study aims to analyze investor reactions to the supervisory function carried out by independent commissioners and audit committees, especially in supervising corporate tax policies taken by management. Theoretical framework: Corporate tax policy has the risk of tax penalties in the future and risks reducing investment returns in the future, so the role of independent commissioners and audit committees should be able to supervising management so that the tax policies taken do not harm investors. Method: 565 panel data from manufacturing companies on the Indonesia Stock Exchange 2015-2022 were analyzed with a quantitative approach and multiple linear methods using STATA. Result: This study found that independent commissioners encourage management in tax burden minimization policies, while the audit committee is not optimal in carrying out its supervisory function over corporate tax management policies. In addition, investors react to the audit committee because it is considered capable of carrying out the supervisory function of management, while investors do not react to independent commissioners and corporate tax policies. Research, Practical & Social implications: The results of this study encourage entities to increase the role of independent commissioners in carrying out supervisory functions such as the audit committee in order to get a positive response from investors which can increase company value for sustainability business. Originality/value: In this study, corporate tax policy is measured by reducing the statutory tax rate with a tax compliance ratio that is rarely used in previous studies, resulting in how much corporate tax policy minimizes the tax expense.

Revitalization Supervision Islamic Banking in Enhancement Compliance in Indonesia and Malaysia

This study is indicated with social reality that, following three decades of dual banking system implementation in Indonesia, Islamic banks' operational activities are essentially identical with the operations of conventional banks. The thing that distinguishes is only the Shariah "brand". In the vast zone of national banking industry, Islamic banks are still being the "followers" of conventional banks with approximately 6.65% market share. The focus of study is on the Islamic bank supervision system by DPS, the Shariah Bank Compliance Directorate, and OJK in carrying out supervisory functions related to fields of duty. The study methodology applied is a normative legal study which includes a study of norms, principles of sharia banking law, and the opinions of sharia economic law experts, while those used are a statutory approach and a sociological approach. The next stage of data analysis is data display, which illustrated through tables, figures, and graphs. Data categorization was carried out relied to the theme to identify the implementation of Islamic bank supervision duties in conforming to Shariah principles and the implementation of laws and regulations. The results showed that there are several problems in Islamic bank supervision institutions that make supervisory performance not optimal and pose potential legal risks for the bank. The roles of DPS, the Directorate of Shariah Bank Compliance, and OJK, which run independently and inefficiently, create overlapping aspects of Islamic bank supervision. This study recommends amending UURI No. 21 of 2008 about Shariah Banking by giving attributive responsibility to DPS to sanction Islamic banks that proved to violate Shariah principal compliance and establishing the OJK regulations on Islamic banking audit instruments.

Strengthening Judicial Commission Authority in Indonesia Judicial Power Institutions, Link to Trias Politica Theory

The People’s Consultative Assembly amended the 1945 Constitution to improve various aspects related to Indonesia's downturn. One crucial demand is improvement in law enforcement so that it is more independent from the interference of other powers outside the judiciary. The practice of judicial power in the New Order era was carried out under two institutional roofs. Powers relating to judicial processes and law enforcement in the courts were under the roof of the Supreme Court, while powers relating to the budget in the judicial process were under the roof of the Ministry of Justice. The 3rd amendment to the 1945 Constitution has placed the Supreme Court and the Constitutional Court as holders of judicial powers and the Judicial Commission as stipulated in Article 24 of the 1945 Constitution. It has placed the Judicial Commission as an institution with the authority to supervise judges, as Article 24 B of the 1945 Constitution stipulated. The research method uses a normative approach with a qualitative research model. The model of qualitative research is an approach to implementing research purposed toward natural phenomena or symptoms. Results of this research show there has been an imbalance in position between the Supreme Court, the Constitutional Court, and the Judicial Commission, which, in the end, the supervisory function of judges, which is the task of the Judicial Commission, becomes less than optimal and needs to be strengthened.

PENGAWASAN INSPEKTORAT DAERAH DALAM MEWUJUDKAN AKUNTABILITAS PENGELOLAAN DANA DESA DI KABUPATEN MALAKA

This study aims to determine the supervisory function and constraints of the Inspectorate in realising the accountability of village fund management in Malaka Regency. The type of research used is descriptive qualitative with a case study approach with research informants inspectors, planning and finance sections and auditors of the inspectorate of Malaka Regency. This research focuses on the implementation of supervision by using data collection techniques in the form of in-depth interviews, observation, literature study and documentation. The data collected was analysed using Nvivo 12 software with the analysis method developed by Miles and Huberman. The results of this study indicate that the inspectorate has carried out supervision but not maximally due to the discovery of corruption cases that occur, one of the breakthroughs of the Inspectorate is a consultation clinic. There are three obstacles experienced by the Inspectorate, namely budget limitations, short audit time and inadequate infrastructure access.

THE INFLUENCE OF COMPETENCE, INDEPENDENCE AND MOTIVATION ON APIP AUDIT QUALITY AT THE NORTH SUMATERA PROVINCIAL INSPECTORATE

Public demands for clean and KKN-free governance require the implementation of good supervisory functions by auditors over the implementation of government. Good government financial management must also be supported by good audit quality. Because if the quality of the audit is low, it is likely to provide leeway to make deviations use the budget. This study aims to (1) test the effect of auditor competence on audit quality, (2) test the effect of auditor independence on audit quality, (3) test the effect of auditor motivation on audit quality. The object of this research is at the North Sumatera Provincial Inspectorate Office. The sample in this study was 37 (Thirty-Seven) Auditors and Supervisors at the North Sumatera Provincial Inspectorate Office. Data collection is implemented by means of questionnaire method. The research method used is Partial Least Square (PLS) analysis using the Smart PLS 4.0 application. The results of this study show that (1) auditor competence has a positive effect on audit quality, (2) auditor independence has a positive effect on audit quality (3) auditor motivation has a positive effect on audit quality. Keywords : Competence, Motivation, Independence, Audit Quality.

Analisis Pelaksanaan Pengawasan DLH Surakarta Terhadap Pengelolaan Limbah B3 di RSUD Dr. Moewardi Kota Surakarta

This study aims to examine the implementation of the supervisory function of the Surakarta City Environment Service (DLH) on the Management of Hazardous and Toxic Waste (B3) RSUD Dr. Moewardi and obstacles in implementing the supervisory function. This research is an empirical legal research and is descriptive in nature. This study uses a qualitative approach with data sources in the form of primary data sources and secondary data sources. Data collection techniques used were document studies and interviews. The data analysis technique used is qualitative data analysis. The results of the study show that the implementation of the supervisory function of the Surakarta City Environmental Service (DLH) on B3 Waste Management at RSUD Dr. Moewardi has not been carried out optimally because DLH Surakarta in carrying out field supervision is not carried out completely and thoroughly according to Standard Operating Procedures (SOP) because supervision is only based on glimpses of the waste storage location and questions and answers only so there is concern that there will be discrepancies in the results of the written report with the actual situation in field. The obstacles faced by DLH Surakarta in carrying out the supervisory function are due to a lack of human resources making it difficult to divide schedules and supervise many agencies so that there are agencies that do not receive maximum supervision, the budget is very minimal so it is difficult to finance supervisory activities, and the facilities and infrastructure are inadequate.

경찰기관의 정보공개 처분에 대한 검토

In this study, examine information disclosure and the administrative judgment system, which are means of police control, and examine the current status of the Central Administrative Appeals Commission's citation decision that clearly recognized the illegality and unfairness of the disposition of information disclosure by police agencies in 2023. In addition, it was intended to provide suggestions for reasonable disposition of information disclosure by police agencies. When a citizen exercises the right to request information disclosure from a police agency, the police agency decides whether or not to disclose the information in accordance with the statutory procedures set forth in the Information Disclosure Act. A person requesting information disclosure may appeal a police agency's decision to disclose information by filing an administrative appeal with the Central Administrative Appeals Commission. After reviewing the decision to disclose information to police agencies, be able to confirm the following facts. First, police agencies identified cases where they did not comply with statutory procedures under the Information Disclosure Act or misjudged the application of reasons for non-disclosure. In addition, we were able to confirm cases where police agencies' information disclosure officers lacked basic knowledge of the Information Disclosure Act, adding or changing the reasons for disposition, or restricting the information disclosure claimant's right to object through a substantive refusal with formal legality. The suggestions derived from the review of citation decisions regarding information disclosure by police agencies as discussed above can be summarized as follows. There is a need to do about the First, strengthening disciplinary responsibility for those in charge who do not comply with information disclosure procedures, Second, regular education and evaluation on cases of illegal and unfair information disclosure, Third, the introduction of a training completion system for police agency-specific office workers in the fields of investigation, transportation, and life safety, Fourth, strengthening the supervisory function of the Supervisory Office, Fifth, disclosure of cases of illegal and unfair decisions

Policy Implementation of Minister of Home Affairs Regulation No. 48 of 2021 concerning Development Planning and Supervision of Regional Government Implementation (Study at the Waropen Regency Inspectorate)

The purpose of this research is to see the performance of the Regional Inspectorate in carrying out the function of supervising government administration in Waropen Regency (Human Capital Based). Human resources are an instrument for increasing productivity to maintain organizational sustainability. One way of the Government's commitment to realizing good governance, especially eradicating corruption, collusion and nepotism, is to increase the role of the Government Internal Supervisory Apparatus (APIP). This research uses a qualitative method with a case study design. Data collection techniques are interviews, observation and studies and documents. The research results stated that the performance of the Waropen Regency Inspectorate was relatively low. In carrying out its supervisory function, the Waropen Regency Inspectorate does not use expert auditors. However, it is supported by auditors from the Financial Audit Agency (BPK). Developing organizational competence and working capabilities of the APIP team needs to be carried out in achieving clean governance. In achieving clean governance, it is necessary to pay attention to supporting and inhibiting factors as well as efforts to overcome obstacles in improving the performance of the APIP team

ANALISIS PERAN BAWASLU PROVINSI BANTEN SEBAGAI FUNGSI PENGAWASAN PERILAKU ASN DALAM NETRALITAS PEMILU 2024 DI MEDIA SOSIAL

The democratic festivities are set to commence in a few months towards the end of 2023, with the impending turnover of regional leaders and general elections (Pemilu) on the horizon. The behaviors currently emerging, particularly the neutrality of Civil Servants (ASN), always reflect the societal engagement in using social media to express support for chosen candidates during elections. The aim of this research is to shape and instill hope, attitudes, beliefs, and behavioral orientations in ASN voters, encouraging consistency and neutrality in general elections. In this research, the researcher employs the method of virtual ethnography. Virtual ethnography, also known as netnography, is a new form of qualitative research in communication that focuses on consumer behavior in the use of new media. The results of the discussion reveal three functions of the Election Supervisory Board (Bawaslu) concerning the neutrality of ASN: preventive function, supervisory function, and enforcement function against violations. The observed behaviors of ASN with regard to neutrality in elections include: 1) Social media campaigns (posting, sharing, commenting, liking, etc.); 2) Attendance at candidate declarations; 3) Participation as a committee/organizer; 4) Campaigning with civil servant attributes; 5) Campaigning using state facilities; 6) Attendance at political party events; 7) Attendance at the handover of party support to candidates; 8) Organizing activities that exhibit bias (issuing invitations, calls, and appeals); 9) Providing support to independent candidates. Sanctions for ASN or civil servants who violate election discipline may include: 1) Warning or reprimand; 2) Demotion or position reduction; 3) Temporary suspension from work in the civil service; 4) Dismissal with dishonor; 5) Other disciplinary sanctions; 6) Election prohibition; 7) Revocation of political rights

Право на свободу объединения и право на забастовку: особенности толкования Конвенции МОТ № 87

The article is devoted to the peculiarities of the interpretation of ILO Convention No. 87 on Freedom of Association and Protection of the Right to Organize in the exercise of its supervisory functions by the ILO Committee of Experts on the Application of conventions and recommendations, the legal status of the Committee in the structure of the ILO bodies, clarification of the Committee's position on the relationship between the right to strike and the right to form a trade union, the decision of the ILO Governing body to appeal to the International Court of Justice on the interpretation of Convention No. 87.

KEPASTIAN HUKUM PENGAWASAN KOPERASI TERKAIT KESALAHAN PENGELOLAAN KOPERASI DAN TANGGUNG JAWABNYA.

The duties of the Cooperative Supervisor include supervising the implementation of the policy and management of the Cooperative, with the duties attached to his position, of course the Cooperative Supervisor can prevent any form of deviation in the management of the Cooperative's business to achieve the objectives of the Cooperative. In reality, not a few of the Cooperatives experienced mismanagement of the Cooperative's business which resulted in the failure of the refund of Members deposits by the Cooperative. The mismanagement of the Cooperative's business has a correlation with the Cooperative's internal supervisory function. The formulation of the problem in this research is how is the responsibility of the Cooperative Supervisor related to the mismanagement of the Cooperative? and How is the legal position of the Cooperative Supervisor related to the mismanagement of the Cooperative? The theories used as an analytical tool in this research are legal certainty and legal liability. The method used in this research is normative juridical research, namely library legal research or secondary data with primary, secondary and tertiary legal sources. The research approach used is a statutory approach, case approach, conceptual approach and analytical approach, with legal material collection techniques carried out by identifying and inventorying positive legal rules, book literature, journals and other sources of legal material. For legal material analysis techniques carried out by systematic interpretation and teleological interpretation. From the results of the research, it can be concluded that in supervising the implementation of the policy and management of the Cooperative, the Cooperative Supervisor is responsible to the Members' Meeting. The Cooperative Supervisor can be held accountable in the event of mismanagement of the Cooperative business due to his actions. The position of the Cooperative Supervisor is regulated in Article 21 of Law No. 25 of 1992 in conjunction with Article 21 of Law No. 6 of 2023. Suggestions in this study are that the Cooperative Supervisor should have a sense of responsibility and be professional in carrying out his duties and the Government together with the Indonesian House of Representatives must immediately revise Law No. 25 of 1992 or Law No. 6 of 2023 or form a new Cooperative Law by including provisions on sanctions and benchmarks or the scope of duties of the Cooperative Supervisor

Implementation of the Supervisory Function of the Ministry of Law and Human Rights of the Republic of Indonesia on the Protection of Copyright of Musical Works Based on Law Number 28 of 2014

This study explores the practical application of the supervisory function vested in the Ministry of Law and Human Rights of the Republic of Indonesia concerning safeguarding copyright for musical works, as delineated by Law Number 28 of 2014. The primary focus lies in assessing the effectiveness of the regulatory framework in place to protect the intellectual property rights of creators in the music industry. The research employs a multidisciplinary approach, incorporating legal analysis, policy evaluation, and case studies to gauge the implementation of Law Number 28 of 2014. It investigates the Ministry's role in overseeing the enforcement of copyright protection measures, addressing challenges faced, and proposing potential improvements to enhance the efficacy of the supervisory function. Key aspects under scrutiny include the Ministry's mechanisms for monitoring copyright infringement, facilitating legal recourse for rights holders, and fostering collaboration between stakeholders in the music industry. Additionally, the study explores the adaptation of supervisory practices to technological advancements, such as digital platforms and online distribution channels, which pose unique challenges to copyright protection. The findings aim to provide insights into the strengths and weaknesses of the current supervisory framework, offering recommendations for legislative adjustments, administrative enhancements, and collaborative initiatives. Ultimately, this research contributes to the ongoing discourse on intellectual property protection in the context of the evolving landscape of the music industry in Indonesia, seeking to fortify the legal infrastructure for the benefit of creators, consumers, and the broader cultural ecosystem.

The Implementation of Good Governance through Regional Inspectorate Oversight in Bone Regency

This research aims to investigate the implementation of good governance through the supervisory role carried out by the Regional Inspectorate in Bone Regency. The primary focus of this study is to provide a description and explanation of how good governance can be realized through the supervisory function of the Regional Inspectorate in Bone Regency, with a specific emphasis on establishing a governance structure free from Corruption, Collusion, and Nepotism (CCN). The research methodology used in this study is a qualitative descriptive approach. Through this method, the research seeks to identify factors influencing the implementation of good governance, including constraints and obstacles faced by the Regional Inspectorate. The results of the research indicate that the implementation of good governance in the Regional Inspectorate of Bone Regency is still not optimal. Several factors, such as limited human resources, a vast supervisory area, inadequate facilities, and a structure controlled by the regional head (Bupati Bone), impact the effectiveness of supervision. The study also highlights the importance of establishing a governance structure free from CCN as an integral part of the goal to improve governance. In conclusion, efforts to achieve good governance in Bone Regency through the Regional Inspectorate require attention to these factors. Improvements in human resources, infrastructure, and organizational structure can enhance the effectiveness of supervision and support the establishment of a clean and efficient governance structure

Dynamic Causality of Supervisory Function Influence on Educational Performance

Aims: This study aims to prove empirically whether there is an effect of the utilization of Audit Board of the Republic of Indonesia (BPK) Inspection Result Report (LHP) the commitment of the regional head and the supervisory function of the DPRD through the quality of education sector spending to improve education performance.
 Study Design: Study design is a descriptive and causal-explanatory method to test the research hypothesis.
 Place and Duration of Study: The data collected were 111 sets of questionnaires for 111 local governments or 85.38% of the research target plan to obtain data from 130 local governments. Further details for the type of local government that became research respondents consisted of 23 city governments and 83 district governments. With the number of respondents in each local government being 3 people, the total number of respondents in-volved in this study was 333 people.
 Methodology: In this study, data collection used a questionnaire method using structured questions without any intervention from the researcher. The research questionnaire was developed by measuring ordinal scale data which was measured using a Likert approach with 8 scales. The prepared questionnaires were delivered by visiting each group of respondents directly, through contact persons, couriers, mail (mail survey) and via electronic-mail.
 Results: The three variables have a significant positive effect through the quality of education sector spending to improve education performance both directly and indirectly. In addition, the results of this study also show that improving the quality of education sector spending can improve education performance.
 Conclusion: The results of this study prove empirically that the utilization of LHP BPK, the commitment of regional heads and the supervisory function of DPRD have a significant positive effect on improving the quality of government spending.