Penyalahgunaan Dalam Jabatan Oleh Sales Manager (Studi Kasus: PT. Rahyu Sinergi Kota Pekanbaru)

Maulana, Mohd. Kharris (2022) Penyalahgunaan Dalam Jabatan Oleh Sales Manager (Studi Kasus: PT. Rahyu Sinergi Kota Pekanbaru). Other thesis, Universitas Islam Riau.

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Abstract

The crime of embezzlement is a crime related to moral or mental problems and a belief in someone's honesty. Therefore, this crime starts from the existence of a party trust committed by the perpetrator of the embezzlement crime. Acts of embezzlement can be carried out by parties inside or outside the company's environment, but are generally carried out by parties within the company's environment, because usually these parties understand the internal controls within the company where they work so it is not difficult. to commit an act of embezzlement. The purpose is to explain how the abuse in office by the sales manager (Case Study at PT. Rahyu Sinergi Pekanbaru). The method used is a qualitative method; informants are directors and company employees. Data collection techniques are interviews, observation and documentation. From the results of the study, it can be concluded that criminal liability in credit agreements is imposed on parties who intentionally take actions as described in Article 372 of the Criminal Code. The elements of embezzlement in Article 372 of the Criminal Code include: First, the subjective element: intentionally; Second, the objective element, which again consists of (1). control illegally. (2). something. (3). part or all of the property of another person. (4). was with him for no crime. The above description should make the agreement in writing so that it avoids the practices of criminal acts committed by the parties or other people.

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