Pertanggungjawaban Direksi Terhadap Pelanggaran Prinsip Tata Kelola Dana Pensiun Yang Baik Dalam Pengelolaan Dana Pensiun Dp4 Pelindo

Abstract

A pension fund is a legal entity that manages and implements programs that promise pension benefits. Management in pension funds, there are several important aspects that need to be considered, such as governance, investment strategy, risk management, regulatory compliance, transparency, and supervision. These aspects have a significant role in ensuring good pension fund management and generating optimal performance. However, not all companies in Indonesia have a good financial strategy and internal control. So there are many cases of corruption in the management of pension funds. DP4 Pelindo as one of the companies involved in corruption cases, this case was revealed through the initiation of the internal audit process conducted by the management of Dapen Pelindo (Dana Pensiun Pelindo) as part of efforts to strengthen governance and prevent violation practices, including corruption in the corporate environment. This research uses normative legal research method with statute approach and case approach. This research data using data collected through library research. The data analysis of this study using qualitative normative data analysis methods that conclusions from the results of this study were drawn using the deductive method. The results of this study indicate that in the management of DP4 Pelindo pension fund, the board of directors violated the good governance of the pension fund (good pansion fund governance). Then through this the board of directors will be held accountable personally and criminally due to violations that have been committed. The results of this study indicate that in the management of DP4 Pelindo pension fund, the board of directors violated the good governance of the pension fund (good pansion fund governance). Then through this the board of directors will be held accountable personally and criminally due to violations that have been committed