Analisis Yuridis Tindak Pidana Penggelapan Dalam Perusahaan (Studi Putusan Nomor : 42/Pid.B/2019/PNKbu)

Pasaribu, Bintang (2024) Analisis Yuridis Tindak Pidana Penggelapan Dalam Perusahaan (Studi Putusan Nomor : 42/Pid.B/2019/PNKbu). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Karyawan secara rutin melakukan tindak pidana penggelapan di perusahaan. Untuk mengurangi kemungkinan terulangnya kejadian ini, perlu diperhatikan hal ini. Terdapat potensi hukuman berdasarkan hukum Indonesia bagi pelaku penggelapan yang menduduki jabatan berwenang di dalam perusahaan ini. Keputusan 42/Pid.B/2019/PN Kbu merumuskan masalah tersebut sebagai berikut: bagaimana menerapkan hukum pidana kepada pelaku penggelapan di perusahaan sesuai dengan Hukum Positif di Indonesia dan Perlindungan Hukum bagi Korban serta Tanggung Jawab Pelaku. Dengan menggunakan metodologi kasus per kasus, studi ini berkaitan dengan teori hukum normatif. Dokumen hukum primer berfungsi sebagai sumber data sekunder. Dokumen hukum sekunder bersumber dari buku dan publikasi terkait, kemudian semua materi hukum tersebut dikumpulkan dan dianalisis. Materi-materi ini meliputi Kitab Undang-Undang Hukum Pidana dan Keputusan Nomor 42/Pid.B/2019/PN Kbu. Dari penelitian tersebut jelas bahwa korban penggelapan dana kantor dilindungi oleh Pasal 374 KUHP dan Peraturan Perundang-undangan Nomor 13 Tahun 2003 tentang Perseroan Terbatas Nomor 40 Tahun 2007. Interpretasi hakim terhadap undang-undang ini dalam Keputusan Nomor 42/Pid.B/2019/PN Kbu tidak tepat karena terdakwa harus menghadapi hukuman seberat mungkin atas perbuatan penggelapan dana perusahaan. Kata Kunci: Tindak Pidana Penggelapan Dalam Perusahaan. / Unfortunately, embezzlement offences perpetrated by Company employees are not uncommon. Hence, this crime must be kept in mind in order to prevent it from happening again. Embezzlement inside the Company is punishable by law in Indonesia. The issue that this description seeks to address is how the criminal laws of Indonesia are applied to those responsible for embezzlement inside the company, in accordance with the Positive Law in Indonesia and the Legal Protection for Victims and Perpetrators in Decision Number 42/Pid.B/2019/PN Kbu.This study employs a case-based method to apply normative legal theory. A secondary data set derived from primary legal texts is used. After gathering secondary legal documents from books and associated publications, the materials are analysed and collected according to the Criminal Code and Decision Number 42/Pid.B/2019/PN Kbu.According to the research, victims of office embezzlement are protected by law according to Article 374 of the Criminal Code and Law 13 of 2003 Regulation of Law 40 of 2007 concerning Limited Liability Companies. The judges' interpretation of this law in Decision Number 42/Pid.B/2019/PN Kbu is incorrect because the defendant ought to have faced the harshest punishment possible for his or her role in the company's embezzlement. Keyword:Criminal Offense of Embezzlement Within a Company.

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