Berdasarkan data pusat statistik pada Tahun 2020 yang diumumkan oleh Komisi Perlindungan Perempuan Dan Anak Indonesia (KPPAI) kasus pelecehan dan kekerasan seksual terhadap anak terus mengalami peningkatan secara signifikan. Kasus tersebut telah mencapai 4.975 kasus. Terhadap pelaku kekerasan seksual yang sudah pernah dijatuhi sanksi pidana atas tindak pidana yang sama atau pelaku yang melakukan kekerasan seksual terhadap lebih dari satu orang anak, dapat dikenai tindakan berupa kebiri kimia dan pemasangan alat pendeteksi elektronik. Hal tersebut memunculkan beberapa isu hukum yang menjadi tujuan dari penulisan ini untuk menganalisis dan mengetahui tentang bagaimana kerangka hukum yang mengatur tentang penjatuhan pidana tambahan kebiri kimia terhadap predator anak, kemudian landasan pertimbangan yuridis penjatuhan pidana tambahan kebiri kimia terhadap predator anak, serta penjatuhan hukuman kebiri kimia terhadap predator anak dalamputusan No. 69/Pid.Sus/2019/PN.Mjk. Hasil penelitian ditemukan bahwa sistem pemberian pidana tambahan berupa kebiri kimia juga memiliki beberapa syarat. Hukuman kebiri kimia dilaksanakan berdasarkan pertimbangan hakim dengan mempedomani Pasal 81 ayat (7) UU RI Nomor 17 tahun 2016. Pemerintah harus menunjuk eksekutor yang berwenang dalam menerapkan kebiri kimia dalam ketentuan RUU KUHP dan hukum acara pidana. Penjatuhan pidana tambahan berupa kebiri kimia terhadap pelaku kejahatan seksual dapat dilakukan melalui tahapan pemeriksaan medis ringan serta tidak hanya dikenakan terhadap pelaku kejahatan seksual dengan klasifikasi berat dan harus disertai kompensasi.

The purpose of this study was to determine the effect of KAP rotation, auditor tenure and audit quality on earnings management. This study also uses leverage, profitability and firm size as control variables. In this study to measure earnings management variables using the Modified Jones Model. the population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2018. The number of samples processed was 366 samples. The analytical method used is panel data linear regression analysis with Stata version 13. The results of this test show that KAP rotation and audit quality has no effect on earnings management while auditor tenure has effect on earnings management. Keywords : KAP rotation, auditor tenure, audit quality, and earnings management.

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This article discusses how the law arrangements in the juvenile justice in the process of resolving the case, How restorative justice restrictions in law enforcement in Indonesia and How the application of Restorative justice law in the process of settlement of criminal case in Criminal Law in Indonesia. This type of research is normative juridical that describes reviewing and explaining and analyzing normative provisions associated with restorative justice applicable in Indonesia. From the above discussion that restorative justice in the settlement of criminal acts committed by children is very concerned in rebuilding relations after the occurrence of criminal acts, rather than exacerbate the rift between the perpetrators, victims and the community which is the character of the current modern criminal justice system. The restorative criminal justice process holds the view that realizing justice is not only a matter of government and criminality, but more than that it must provide justice in totality that can not ignore the interests and rights of victims and society. Implementation of the principle of restorative justice and the process of diversion as an effort to solve crimes committed by children in formal juridical has been set clearly and firmly in Law Number 11 Year 2012 about kids of justice.