This study aimed to determine explicitly legal protection for consumers in the form of accountability of commercial aviation business actors in Indonesia, to be able to produce a clear policy/regulation to protect consumers. The data sources come from secondary data which consists of primary, secondary and tertiary legal material. Primary legal material consists of the laws and regulations related to the UUPK, aviation Law and other relevant rules. Secondary legal material in the form of consumer protection books, papers, other scientific works related to consumer protection and even cases of aviation service consumers. The results of this study indicated the regulation of business actors' responsibilities both UUPK and UUP is unclear, as well as unprotected flight service consumers in Indonesia.

This Republic of Indonesia Ministerial Regulation No.113 of 2014 concerning on village fund management Article 40 paragraph (1) and (2) states accountability report on the realization of APBDes as referred to in Articles 37 and 38 in written information to the public and media provided easily accessible to the public and information media referred in paragraph (1), among others, notice boards, community radio, and other information. However, the problem of human resources (HR) which is the village apparatus, still lacks accountability to manage APBdes, as well as the age and computer knowledge perspective, systematics to be implemented is quite difficult, which will be resulted irregularities village funds. The constitution tends to provide legal certainty because there are still violations. Is the accountability of the APBdes implemented transparently? The research objective is to identify the transparency of APBDes accountability. This research shows that regulating law has not able to function as expected, which made many village heads who are not transparent about the APBDes and made many deviations occur are detrimental to the State and communities.

The Board of Directors is a limited liability company organ (PT) has an important role in managing the company and conducting activities to represent the company, both inside and outside the court. The Board of Directors is fully responsible for the management of PT. In conducting authorities, directors should able to start from the foundation which the tasks and positions obtained are based on several principles, called the fiduciary duty principle, the principal duty of skill and care, the principal duty of loyalty, and the principle of no secret profit rule doctrine of corporate opportunity. In the case of a PT bankruptcy, the directors may be asked for responsible, if the directors of the PT are unavailable or negligence. This study aimed to determine explicitly of directors' responsibilities in the bankruptcy of the company for the creditors to get their rights when a company is declared bankrupt by the Commercial Court. While the source of data comes from secondary data which are consisting of primary, secondary and tertiary legal material. Primary legal material consists of legislation relating to the UUPT and UUKPKPU as well as other relevant policies. Secondary legal material in the form of consumer protection books, papers, other scientific works related to the bankruptcy of a company.

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