Perlindungan Kreditur Atas Pailit  Yang Diajukan Debitur Dalam Proses Peninjauan Kembali Di Pengadilan Niaga

Saija, Ronald

doi:10.47268/sasi.v24i2.126

Cited by 6 publications

(3 citation statements)

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“…Pada dasarnya, PKPU adalah upaya hukum yang diberikan kepada debitur yang menghadapi kesulitan keuangan untuk melakukan restrukturisasi utangnya dengan persetujuan kreditur (Mantili & Dewi, 2021;Saija, 2019). perusahaan dari kebangkrutan.…”

Section: Pendahuluanunclassified

PKPU dan Rekstrukturisasi Utang PT Totalindo Eka Persada Tbk dalam Mencegah Kepailitan

Richardo Situmorang,

Fathli Tanjung,

Ria Tumangger

et al. 2024

ARL

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Perkembangan sektor konstruksi yang fluktuatif dan tantangan ekonomi global yang tidak menentu menambah kompleksitas masalah keuangan yang dihadapi oleh perusahaan-perusahaan konstruksi di Indonesia. Penelitian ini bertujuan untuk menganalisis penyebab restrukturisasi utang Organisasi dengan Kewajiban Terbatas yang tidak dikelola secara jelas dalam Peraturan No. 37 Tahun 2004. Selain itu, pendalaman ini juga akan membedah upaya-upaya yang dapat dilakukan oleh Organisasi Kewajiban Terbatas untuk menyelamatkan organisasinya jika kewajiban tidak dilakukan. Eksplorasi ini menggunakan metodologi yang sah dan teratur (pemeriksaan yang sah) di mana eksplorasi ini mencari bahan-bahan sah yang berkaitan dengan objek eksplorasi, dan didukung oleh wawancara penjaga di mana pendukung adalah sumbernya. Penelusuran informasi dalam eksplorasi ini menggunakan penyelidikan subjektif, setelah informasi dibedah dan dibicarakan, barulah ditarik tujuan dengan teknik rasional.Hasil pemeriksaan menunjukkan bahwa Peraturan No. 37 Tahun 2004 tidak mengatur kewajiban pembentukan kembali Organisasi Tanggung Jawab Terbatas karena pedoman peluang kesepakatan dalam pedoman umum sehari-hari. Hal ini dapat mengakibatkan Pemegang Utang yang bermaksud baik dan mempunyai sumber daya yang lebih besar dari kewajibannya namun tidak diberikan bantuan oleh Pemberi Pinjaman, salah satunya dengan memberikan jangka waktu angsuran yang sangat singkat yang akan menyebabkan Badan Tanggung Jawab Terbatas Peminjam tetap bangkrut.

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Section: Pendahuluanunclassified

PKPU dan Rekstrukturisasi Utang PT Totalindo Eka Persada Tbk dalam Mencegah Kepailitan

Richardo Situmorang,

Fathli Tanjung,

Ria Tumangger

et al. 2024

ARL

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“…Bankruptcy can also be used as tax avoidance (Yusuf & Isgiyarta, 2019b). In addition, companies that go bankrupt tend to hide their assets to avoid confiscation by the commercial Court (Saija, 2018).…”

Section: Bankruptcy Fraudmentioning

confidence: 99%

Comprehensive Model of Bankruptcy and Forensic Accounting

Daurrohmah

Riza

Suryani

et al. 2022

JATI

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Going concern is an assumption of company establishment but some companies go bankrupt. Fraud can be a cause of bankruptcy, used to hide bankruptcy, and can occur due to bankruptcy. Potential fraud can occur in every main activity of a curator in resolving bankruptcy cases so the curator requires forensic accounting. The purpose of this study was to determine the importance of forensic accounting in bankruptcy cases resolved by a curator and exploring the model of the relationship between bankruptcy and forensic accounting. This study used a qualitative approach with semi-structured interviews. The respondents’ criteria were curators who had practiced for at least three years and had experiences in resolving bankruptcy assets. The data analysis was a content analysis, namely a relational analysis, with software Nvivo 11. The results of this study showed that, in carrying out their duties, there are obstacles that are commonly encountered by currators. Forensic accounting is important and helpful for curators’ work, especially related to fraud or verification of the accuracy of bankruptcy asset transactions and the process of valuing bankruptcy assets. However, not all curators understand forensic accounting

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“…This is also a concern of workers or laborers so that their rights are not fulfilled. Saija's opinion is right that there is still fear if the possibility that the company's assets go bankrupt is not sufficient to be distributed to creditors and the time that workers have to wait for all of their rights [10]. Their rights are fulfilled.…”

Section: When Connected With the Provisions In Article 39mentioning

confidence: 99%

Employee’s Position as Privileged Creditors When Debt of Bankruptcy is Larger Than Bankruptcy Assets

Rosmiati¹,

Sumiati²,

Yusdiansyah³

et al. 2021

Proceedings of the Social and Humanities Research Symposium (SORES 2020)

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When the company is declared bankrupt, workers' rights are fulfilled through the Curator's bankruptcy assets sale. Even though employees have a unique position as creditors, if the bankruptcy debtor's liabilities are much greater than the debt, these privileges do not directly make the employee the first party to be paid for their obligations. Separatist creditors are put first so that employees do not get full rights. This study aims to determine the fulfillment of workers' rights when the company is declared bankrupt. This study uses a normative juridical approach. Data in the form of regulations, decisions of the commercial court and the Supreme Court, and journal articles are obtained through internet searches. The supporting data in the form of interviews and questionnaires obtained directly from employee representatives will be used as a comparison. The data obtained were then analyzed descriptively, qualitatively, and deductively. Although the Law regulates employee's rights to get wages and severance pay, when the company is declared bankrupt, workers do not get full rights or do not provide a sense of justice for workers, which is constitutionally guaranteed in Article 28 D of the 1945 Constitution.

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Perlindungan Kreditur Atas Pailit Yang Diajukan Debitur Dalam Proses Peninjauan Kembali Di Pengadilan Niaga

Cited by 6 publications

References 0 publications

PKPU dan Rekstrukturisasi Utang PT Totalindo Eka Persada Tbk dalam Mencegah Kepailitan

PKPU dan Rekstrukturisasi Utang PT Totalindo Eka Persada Tbk dalam Mencegah Kepailitan

Comprehensive Model of Bankruptcy and Forensic Accounting

Employee’s Position as Privileged Creditors When Debt of Bankruptcy is Larger Than Bankruptcy Assets

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