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Utilization of Bengkok Land by Means of a Rental System to Steam Power Plants and Communities in Tubanan Village, Jepara Regency: Pemanfaatan Tanah Bengkok dengan Cara Sistem Sewa Kepada Pembangkit Listrik Tenaga Uap dan Masyarakat di Desa Tubanan Kabupaten Jepara

Annual Review of Legal Studies · Vol. 1 No. 1 (2024) · hlm. 127–152

DOI
10.15294/arls.vol1i1.4095
ISSN
3047-7875, 3047-7581
Terbit
2024-01-31
Penerbit
Faculty of Law, Universitas Negeri Semarang
Bahasa
eng
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

Issuers have an obligation to submit financial reports as stipulated in Law No. 8 of 1995 to the Financial Services Authority by applying the principle of openness. Submission of financial statements is accompanied by publishing the financial statements on the website of a public company or issuer which can be used as a material consideration by investors. This research uses a qualitative approach with a juridical-empirical research type. The data sources used are primary and secondary. The results showed that: 1) The Financial Services Authority as the supervisor of the capital market sector has issued regulations that regulate in detail the procedures and obligations that must be fulfilled by issuers, one of which is through examinations related to reporting obligations to realize the principle of openness and provide protection to investors. 2) overstatement can occur intentionally or unintentionally due to misstatements in the financial statements and administrative sanctions are carried out because the violations that occur are administrative in nature. Supervision by the Financial Services Authority but in some cases still has some weaknesses against overstatement carried out by public companies or issuers under the supervision of the Financial Services Authority. Suggestions given by the author are the issuance of regulations related to overstatement, harmonizing regulations and supervision

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  • State University of Semarang
  • University of Debrecen
  • Sapienza University of Rome
  • Tilburg University
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Rekan penulisOrganisasiArtikel bersama
Sang Ayu Putu RahayuState University of Semarang7
Dina Silvia PuteriState University of Semarang3
Ubaidillah KamalState University of Semarang2
Aprila NiravitaState University of Semarang2
Asrul Ibrahim NurUniversity of Debrecen2
Anak Agung Ayu Diah SetyawatiState University of Semarang2
Irawaty IrawatyState University of Semarang1
Andry SetiawanState University of Semarang1
Irawaty IrawatyState University of Semarang1
Rini FidiyaniState University of Semarang1
Eko MukmintoState University of Semarang1
Widhiyanto WidhiyantoState University of Semarang1
Edward Michael Harapan SimangunsongState University of Semarang1
Hafidz DaffaState University of Semarang1
Samuel Adi NugrohoState University of Semarang1
Tegar Islami PutraState University of Semarang1
Nurul FibriantiState University of Semarang1
Niken Diah ParamitaState University of Semarang1
Tri Andari DahlanState University of Semarang1
Dhita Widya PutriUniversity of Debrecen1
Martitah MartitahState University of Semarang1
Arif Nur HidayatState University of Semarang1
Triska Rahmatul AiniSapienza University of Rome1
Malik Akbar Mulki RahmanState University of Semarang1
Nathanael Bayu Ajie PratomoTilburg University1
Kukuh Satria WiratamaState University of Semarang1
Halim RahmansahState University of Semarang1
Rizqan RizqanState University of Semarang1
Krisna EkaAfiliasi tidak diketahui1
Galang FadilahState University of Semarang1
Triyana TriyanaState University of Semarang1
Nisful Kholisyatun NState University of Semarang1
Muhammad Wahyu A.State University of Semarang1
Mia Pitaloka Krisna PutriState University of Semarang1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/arls/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc)
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	<dc:title xml:lang="en">Utilization of Bengkok Land by Means of a Rental System to Steam Power Plants and Communities in Tubanan Village, Jepara Regency: Pemanfaatan Tanah Bengkok dengan Cara Sistem Sewa Kepada Pembangkit Listrik Tenaga Uap dan Masyarakat di Desa Tubanan Kabupaten Jepara</dc:title>
	<dc:creator xml:lang="en">Tiyani, Vina Yunia </dc:creator>
	<dc:creator xml:lang="en">Anitasari, Rahayu Fery</dc:creator>
	<dc:subject xml:lang="en">Investor Protection</dc:subject>
	<dc:subject xml:lang="en">Capital Markets</dc:subject>
	<dc:subject xml:lang="en">Overstatement</dc:subject>
	<dc:subject xml:lang="en">Financial  Statements</dc:subject>
	<dc:description xml:lang="en">Issuers have an obligation to submit financial reports as stipulated in Law No. 8 of 1995 to the Financial Services Authority by applying the principle of openness. Submission of financial statements is accompanied by publishing the financial statements on the website of a public company or issuer which can be used as a material consideration by investors. This research uses a qualitative approach with a juridical-empirical research type. The data sources used are primary and secondary. The results showed that: 1) The Financial Services Authority as the supervisor of the capital market sector has issued regulations that regulate in detail the procedures and obligations that must be fulfilled by issuers, one of which is through examinations related to reporting obligations to realize the principle of openness and provide protection to investors. 2) overstatement can occur intentionally or unintentionally due to misstatements in the financial statements and administrative sanctions are carried out because the violations that occur are administrative in nature. Supervision by the Financial Services Authority but in some cases still has some weaknesses against overstatement carried out by public companies or issuers under the supervision of the Financial Services Authority. Suggestions given by the author are the issuance of regulations related to overstatement, harmonizing regulations and supervision</dc:description>
	<dc:publisher xml:lang="en">Faculty of Law, Universitas Negeri Semarang</dc:publisher>
	<dc:date>2024-01-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/arls/article/view/4095</dc:identifier>
	<dc:identifier>10.15294/arls.vol1i1.4095</dc:identifier>
	<dc:source xml:lang="en">Annual Review of Legal Studies; Vol. 1 No. 1 (2024); 127-152</dc:source>
	<dc:source>3047-7875</dc:source>
	<dc:source>3047-7581</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/arls/article/view/4095/485</dc:relation>
	<dc:relation>10.15294/arls.vol1i1.4095</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 Vina Yunia  Tiyani (Author)</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>