ANALISIS YURIDIS PENERAPAN SANKSI PIDANA TERHADAP PELAKU TINDAK PIDANA MENGGUNAKAN AIRSOFT GUN (STUDI PUTUSAN NO.15/PID.B/2013/PN.PAREPARE)

NADYA, SILVY and Erina, Lili and Marpaung, Zailani Surya (2019) ANALISIS YURIDIS PENERAPAN SANKSI PIDANA TERHADAP PELAKU TINDAK PIDANA MENGGUNAKAN AIRSOFT GUN (STUDI PUTUSAN NO.15/PID.B/2013/PN.PAREPARE). Undergraduate thesis, Sriwijaya University.

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Abstract

This research is titled Financial Report Transparency 2018 in PT. Bukit Asam Tbk’s Tanjung Enim Unit motivated by PTBA's high value shares so that it can be used by public and this study aims to find out why PTBA can be considered as a successful company so that it gets first place award for the consecutive years of transparent financial reports, especially in the mining sector. The theory used is first, Informative which has dimensions that are timely, adequate, accurate, clear, comparable and accessible, second, disclosure which has dimensions of financial condition, management structure and activity plan and results of activities. Method used in this research is a qualitative descriptive technique while data collection is based on field observations, in-depth interviews and documentation. The results of this study illustrate that PT Bukit Asam Tbk's financial reporting of the Tanjung Enim Unit based on the Minister of State-Owned Enterprises Regulation 21 / MBU / 2012 and Mardiasmo theory clearly illustrated that the financial reporting system stated to obtain the award obtained by PTBA entitled to be declared successful. Good timeliness, PTBA financial statements use PSAK accounting standards, Clarity Financial reporting clearly reports to the Ministry of State Owned Enterprises, the accuracy of financial reporting is audited by an independent external party which is EY, comparable financial reporting is listed on the website for the public and the Indonesia Stock Exchange and management, Financial conditions can be seen with increasing profits from 2017 and notes to financial statements, management structure in accordance with the main tasks and functions of each and planned activities in accordance with the results of PTBA activities. This research is expected to provide input to the Tanjung Enim Unit of PT Bukit Asam Tbk in order to improve accounting software that previously used Elipse to become SAP software of Sysem Apllication and Product in Data Processing

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Transparency, Financial, Reporting, PT Bukit Asam Tbk
Subjects:	J Political Science > JK Political institutions (United States) > JK1-9993 Political institutions and public administration (United States)
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Users 2582 not found.
Date Deposited:	19 Nov 2019 06:28
Last Modified:	19 Nov 2019 06:28
URI:	http://repository.unsri.ac.id/id/eprint/17097

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