Abstract

One of the new legal subjects in Indonesian corporate law based on Law Number 6 of 2023 on the Stipulation of Government Regulation in Lieu of Law Number 2 of 2022 on Job Creation into Law (Job Creation Law) is a One-Person Company (which is then written as OPC), which is a legal entity that meets the criteria of micro and small businesses. This review aims to analyse the management mechanism of an OPC under the Job Creation Law, which is linked to the Principle of Accountability in banking credit agreements. The management mechanism of a One-Person Company under the Job Creation Law is unclear, namely the ambiguity of the definition and functions of the company's organs, which is only centered on one shareholder, concurrently as the organ that runs and supervises the company, so that the management of an OPC becomes unaccountable. The unaccountable management mechanism of an OPC has the potential to abuse the authority of the company's organs. In a banking credit agreement entered into by an OPC, this can occur at the stage of the credit application process and the execution of the credit agreement. At the credit application stage, the absence of a Board of Commissioners in an OPC has the consequence that the decision on the credit application plan is only in the hands of one organ only, namely the shareholder, who is one person, who also doubles as a director of the company through a Shareholders' Resolution. There are no other organs that can be asked for consideration and or approval related to credit applications that are in accordance with the needs of the company. Meanwhile, at the stage of implementing the credit agreement, there is no other organ that carries out the function of supervising the use of credit and the obligation to submit periodic financial reports to the bank, in accordance with the positive/affirmative covenants agreed in the credit agreement.

There is no Figure or data content available for this article

References

• Ahdiat, Adi. 2023. ‘Indeks Kemudahan Berbisnis Indonesia Cukup Baik Di ASEAN’. Katadata. 27 March 2023.

  Amanda, Gita. 2022. ‘Sukung Pengembangan UMK, BRI Beri Kemudahan Layanan Untuk Perseroan Perseorangan’. Republika. 7 November 2022.

  Devi, Putu, Yustisia Utami, and Kadek Agus Sudiarawan. 2021. ‘Perseroan Perorangan Pada Usaha Mikro dan Kecil: Kedudukan dan Tanggung Jawab Organ Perseroan’. Jurnal Magister Hukum Udayana 10 (4): 769–81. https://doi.org/10.24843/JMHU.2021.v10.i04.

  Harahap, Yuliana Duti, Budi Santoso, Mujiono Hafidh, Prasetyo Program, and Studi Magister Kenotariatan. 2021. ‘Pendirian Perseroan Terbatas Perseorangan Serta Tanggung Jawab Hukum Pemegang Saham Berdasarkan Undang-Undang Cipta Kerja’. NOTARIUS 14 (2): 725–38. https://ejournal.undip.ac.id/index.php/notarius/article/view/43800.

  Hidayati, Lili. 2016. ‘The Management of a Limited Company Based on Limited Company Law Related to Good Corporate Governance Principles’ II (2): 197–210. https://jkh.unram.ac.id/index.php/jkh/home.

  Januarita, Ratna. 2021. ‘The Newly Sole Proprietorship as Limited Liability Company in Recent Indonesian Company Law’. MIMBAR 37 (1): 0–00. https://ejournal.unisba.ac.id/index.php/mimbar/article/view/7771.

  Jaya, Febri. 2021. ‘Potensi Konflik Kepentingan dalam Pendirian Badan Hukum Perorangan Pasca Revisi Undang-Undang Perseroan Terbatas dalam Omnibus Law’. Kosmik Hukum 21 (2): 48. https://doi.org/10.30595/kosmikhukum.v21i2.10310.

  Kosasih, Johannes Ibrahim, and Hassanain Haykal. 2021. Kasus Hukum Notaris Di Bidang Kredit Perbankan. Jakarta: Sinar Grafika.

  Maryam, Radhita. 2023. ‘Pentingnya Laporan Keuangan Yang Akuntabel Untuk Perusahaan’. Konsultanku. 17 March 2023.

  Mulyati, Etty. 2016. Kredit Perbankan Aspek Hukum Dan Pengembangan Usaha. Bandung: Refika Aditama.

  Pangesti, Shinta+. 2021. ‘Penguatan Regulasi Perseroan Terbatas Periranga Usaha Mikro dan kecil dalam Mendukung Pemulihan Ekonomi Masa Pandemi Covid-19’. Jurnal Rechtsvinding 10 (1): 117–31. https://rechtsvinding.bphn.go.id/ejournal/index.php/jrv/article/view/650.

  Prasetio, Januar Eko. 2017. ‘Tazkiyatun Nafs: Kajian Teoritis Konsep Akuntabilitas’. Jurnal Analisa Akuntansi dan Perpajakan 1 (1): 19–33. https://ejournal.unitomo.ac.id/index.php/akuntansi/article/view/108.

  Putri, Sylvia, and David Tan. 2022. ‘Analisis Yuridis Perseroan Perorangan Ditinjau dari Undang-Undang Cipta Kerja dan Undang-Undang Perseroan Terbatas’. Unes Law Review 4 (3): 317–31. https://review-unes.com/index.php/law/article/view/239.

  Putu, Desak, Dewi Kasih, A A Gede Duwira, Hadi Santosa, I Made, Marta Wijaya, and Putri Triari Dwijayathi. 2022. ‘Perseroan Perorangan Pasca UU Cipta Kerja: Perubahan Paradigma Perseroan Terbatas sebagai Asosiasi Modal’. Arena Hukum 15 (1): 20–37. https://doi.org/https://doi.org/10.21776/ub.arenahukum.2022.01501.2.

  Ridwan, Khairandy. 2020. Perseroan Terbatas Doktrin, Peraturan Perundang-Undangan, Dan Yurisprudensi. Yogyakarta: Kreasi Total Media.

  Sanea, Madelin, Evi Purwanti, and Ismawartati. 2023. ‘Implikasi Kewajiban Laporan Keuangan pada Perseroan Perorangan’. Tanjungpura Acta Borneo Journal 1 (2): 143–55. https://jurnal.untan.ac.id/index.php/tabj/article/view/58928.

  Siregar, Imastian Chairandy, Sunarmi Sunarmi, Mahmul Siregar, and Detania Sukarja. 2022. ‘Tanggung Jawab dan Tata Kelola Perseroan Perorangan Sebagai Badan Hukum Baru di Indonesia’. Locus Journal of Academic Literature Review 1 (1): 26–35. https://doi.org/10.56128/ljoalr.v1i1.49.

  Sudjateruna, Yanuar Agung, and Gde Made Swardhana. 2021. ‘Pengaturan Organ Komisaris Dalam Perseroan Terbatas Perseorangan Menurut Perspektif Undang-Undang Cipta Kerja’. Acta Comitas 6 (03): 474–90. https://doi.org/10.24843/ac.2021.v06.i03.p2.

  Usanti, Trisandini, and Abdul Shomad. 2016. Hukum Perbankan. I. Jakarta: Kencana.

  Wahyuni, Sri. 2015. ‘Implementasi Akuntabilitas dan Transparansi untuk Mewujudkan Pemerintah Daerah yang Bersih’. Katalogis 3 (11): 173–79.

  Wangsawidjaja. 2020. KREDIT BANK UMUM - Menurut Teori Dan Praktik Perbankan Indonesia. I. Yogyakarta: Lautan Pustaka.

  Wulandari, Widiya, and Titi Atifah Zahra Maha. 2023. ‘Penerapan Pencatatan dan Laporan Bukti Transaksi pada Usaha Mikro Kecil dan Menengah’. Deflasi Jurnal Ekonomi 1 (1): 11–18. https://jurnal.asrypersadaquality.com/index.php/deflasi.

  Zen, Luthfi Mohamad, and Yeti Sumiyati. 2022. ‘Problematika Hukum Pengelolaan Usaha Mikro dan Kecil sebagai Perseroan Perorangan’. LITIGASI 23 (1): 83–100. https://doi.org/https://doi.org/10.23969/litigasi.v23i1.5287.

How to Cite This

Article Metrics

Download Statistics

Other Statistics

Copyright and Permissions

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors who publish with Kosmik Hukum agree to the following terms:

1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.

Data Availability