Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
[ABSTRAK
Tesis ini membahas tentang pelaksanaan eksekusi jaminan melalui lelang yang dilaksanakan oleh PT Bank Mega Tbk Bandung sebagai penyelesaian kredit bermasalah.Tujuan dilakukannya penulisan Tesis ini adalah untuk mengetahui dan menganalisa prosedur eksekusi lelang jaminan yang dilakukan oleh PT Bank Mega Tbk Bandung, juga untuk mengetahui mengenai prosedur penetapan harga limit barang jaminan yang merupakan nilai limit untuk suatu pelelangan jaminan. Penelitian ini menggunakan metode deskriptif analitis yang melukiskan fakta-fakta hukum yang ada dan di hubungkan dengan hukum jaminan khususnya jaminan kebendaan dalam perjanjian kredit di perbankan. Berdasarkan hasil penelitian yang dilakukan, Penulis dapat mengetahui bahwa meskipun terdapat kendala dalam pelaksanaan prakte eksekusi Hak Tanggungan yang dilakukan oleh PT Bank Mega Tbk Bandung, namun pratek eksukusi HakTanggungan dapat berperan baik dalam menyelesaikan kredit bermasalah. Penulis juga menyimpulkan bahwa terdapat inkonsistensi pengaturan dalam praktek eksekusi Hak Tanggungan dalam Undang-Undang Hak Tanggungan. Berdasarkan hasil penelitian yang dilakukan, Penulis menyarankan agar pihak pembuat undang-undang membuat peraturan pelaksanaan dari Undang-Undang Hak Tanggungan agar peraturan ini lebih memberikan kepastian hukum dan juga menjadi peraturan yang lebih efektif. Penulis juga melakukan penelitian mengenai prosedur penetapan limit barang jaminan, di mana dalamkasus ini, pihak debitor mengalami kerugian akibat penetapan harganya dibawah harga pasar wajar. Penulis juga menyimpulkan bahwa pembentukkan nilai limit dipengaruhi oleh beberapa faktor yang cukuppenting, seperti penunjukkan kantor penilai yang independen, penggunaan media dalam pengumuman lelang dan tatacara pelelangan. Penulis juga berkesimpulan bahwa kedudukan kreditor yang sangat kuat, sering kali menempatkan debitor dalam kedudukan yang tidakseimbang. Peranan pemerintah dalam pembuatan undangundang yang dapat melindungi keduabelah pihak, sangatlah ditunggu oleh masyarakat

---

ABSTRACT
This thesis focuses and analyzes the implementation of the self-enforcement of Hak Tanggungan carried out by PT Bank Mega, Tbk, Bandung, as an alternative settlement of non-performing loan. The purposes of this thesis are to investigate and analyze the role of the self-enforcement of Hak Tanggungan in resolving non-performing loan. It also focuses on obstacles encountered, and analyzis the consistency of self enforcement arrangements in Indonesia Law of HakTanggungan . This thesis is using analytical descriptive study that describes the legal fact relating to security law especially for material in credit agreement in banking. Based on the result of research conducted, the Author is able to know that although there are obstacles in the implementation of the self-enforcement of Hak Tanggungan by PT Bank Mega Tbk Bandung, the self-enforcementof Hak Tanggungan play a significant role in solving the non-performing loans. The Author also concluded that there is inconsistency of self-enforcement arrangement in Indonesian Law of Hak Tanggungan. Based on the resultof the research, the Author suggests that the government should make detail regulation to implement the law of Hak Tanggungan. This could increase the legal certainty of the process and to the all parties that involved in the process. Another interesting point in this thesis is about the reserve price collateral value, which in this case, the debtor suffered losses due to pricing below market price. It is also concluded that the minimum value formation is influenced by several factors, such as the appointment of an independent valuer, the use of media in the auction advertisement and procedures for the auction. The authors also concluded that the position of creditors is very strong, often putting debtors in a weaker position. In this respect the role of government and law maker in making fairer and more balance regulation is needed in order to protect both parties., This thesis focuses and analyzes the implementation of the self-enforcement of Hak Tanggungan carried out by PT Bank Mega, Tbk, Bandung, as an alternative settlement of non-performing loan. The purposes of this thesis are to investigate and analyze the role of the self-enforcement of Hak Tanggungan in resolving non-performing loan. It also focuses on obstacles encountered, and analyzis the consistency of self enforcement arrangements in Indonesia Law of HakTanggungan . This thesis is using analytical descriptive study that describes the legal fact relating to security law especially for material in credit agreement in banking. Based on the result of research conducted, the Author is able to know that although there are obstacles in the implementation of the self-enforcement of Hak Tanggungan by PT Bank Mega Tbk Bandung, the self-enforcementof Hak Tanggungan play a significant role in solving the non-performing loans. The Author also concluded that there is inconsistency of self-enforcement arrangement in Indonesian Law of Hak Tanggungan. Based on the resultof the research, the Author suggests that the government should make detail regulation to implement the law of Hak Tanggungan. This could increase the legal certainty of the process and to the all parties that involved in the process. Another interesting point in this thesis is about the reserve price collateral value, which in this case, the debtor suffered losses due to pricing below market price. It is also concluded that the minimum value formation is influenced by several factors, such as the appointment of an independent valuer, the use of media in the auction advertisement and procedures for the auction. The authors also concluded that the position of creditors is very strong, often putting debtors in a weaker position. In this respect the role of government and law maker in making fairer and more balance regulation is needed in order to protect both parties.]

Abstrak :
Penelitian ini bertujuan menganalisis pengaruh penggunaan akuntansi berbasis nilai wajar terhadap imbal jasa audit perusahaan yang terdaftar di Bursa Efek Indonesia, Bursa Malaysia, dan Singapore Exchange pada tahun 2010-2012. Hasil penelitian menyatakan bahwa penggunaan nilai wajar memiliki pengaruh positif yang signifikan terhadap imbal jasa audit yang diberikan kepada auditor yang artinya imbal jasa audit pada perusahaan yang menggunakan nilai wajar secara signifikan lebih tinggi dari perusahaan yang tidak menggunakan nilai wajar. Penelitian ini juga memberikan hasil bahwa tidak ada perbedaan signifikan pada imbal jasa audit antara perusahaan yang melakukan penilaian aset dengan nilai wajar oleh manajemen dan oleh external appraisal. Penelitian juga memberikan hasil perusahaan yang melakukan upward revaluation dan frekuensi perusahaan melakukan revaluasi tidak berpengaruh signifikan terhadap imbal jasa audit. ...... This study aims to analyze the effect of fair value accounting on the audit fee paid by companies that listed in Indonesia, Malaysia, and Singapore stock exchange during 2010 - 2012. The result shows that the use of fair value accounting has a significant positive effect on the audit fee, which means that company who uses fair value accounting will pay higher audit fee compare to company that uses historical cost. This study also provides evidence that there is no significant difference in the audit fee between companies whose asset revaluation are conducted by the management or by external appraisal. The research also shows that upward revaluation and the frequency revaluation have no significant effect on audit fee.