Analisis Hukum Bisnis Tentang Kerugian Keuangan Pada Badan Usaha Milik Negara (BUMN)

Authors

  • Mohammad Hakim Pratama Rahim Universitas Negeri Gorontalo

DOI:

https://doi.org/10.59581/deposisi.v2i1.2305

Keywords:

Business Law, Financial Losses, BUMN

Abstract

State assets in BUMN are State Finance, namely state money which is separated into its management as a form of direct capital participation from the state. BUMN is a business entity so it is a business entity whose business orientation is focused on making a profit (profit). The problem is that not all BUMNs in Indonesia are said to be good and healthy BUMNs, because a number of BUMNs are still suffering significant or even very large losses. Quite a few of the BUMNs in question suffer losses due to various factors, so that if losses occur to the BUMN, then these losses constitute losses to the State Finances and qualify as a criminal act of corruption. From the research results, it can be concluded that state finances in state-owned companies are realized in the criteria if all the capital comes from separated state assets, and if the majority (majority) of the capital comes from separated state assets. These two criteria indicate the existence of state assets in state-owned companies so that they are fully subject to the legal provisions of state-owned companies according to Law no. 19 of 2003. State financial losses to state-owned companies are not state financial losses, but rather losses to the state-owned companies themselves. Thus, these financial losses are subject to the provisions of private law as regulated in Law no. 19 of 2003 and Law no. 40 of 2007 concerning PT

References

Adjie, Habib, Status Badan Hukum, Prinsip-Prinsip dan Tanggung Jawab Sosial Perseroan Terbatas, Mandar Maju, Bandung, 2018.

Atmadja, Arifin P. Soeria, Keuangan Publik dalam Perspektif Hukum. Teori, Kritik dan Praktik, RajaGrafindo Persada, Jakarta, 2019.

Djumhana, Muhammad, Hukum Perbankan di Indonesia, Citra Aditya Bakti, Bandung, 2016.

Effendy, Marwan, ”Cara Kejaksaan Melirik Kerugian Negara”, Dimuat dalam Majalah Business Review, Edisi 08, Tahun 06, November 2017.

ErmanRajagukguk, “Bukan Keuangan Negara”, Dimuat dalam Majalah Konstitusi, No. 79, September 2013, hal. 20

Fuady, Munir, Perbuatan Melawan Hukum. Pendekatan Kontemporer, Citra Aditya Bakti, Bandung, 2015.

Ilmar, Aminuddin, Privatisasi BUMN di Indonesia, Hasanuddin University Press, Makassar, 2014.

Ishaq. Metode Penelitian Hukum dan Penulisan Skripsi, Tesis, serta Disertasi. Bandung: ALFABETA, 2017. Hal. 45

Juwana, Hikmahanto, “Beda Pengelolaan”, Dimuat dalam Majalah Konstitusi, No. 79, September 2013. Kaligis, O.C, Perlindungan Hukum Terhadap Hak Asasi Tersangka, Terdakwa dan Terpidana, Alumni, Bandung, 2016.

Kansil, C.S.T, Pokok-Pokok Pengetahuan Hukum Dagang Indonesia, Aksara Baru, Jakarta, 2014

Lihat UU. No. 17 Tahun 2003 tentang Keuangan Negara (Pasal 1 Angka 1)

Lihat UU. No. 17 Tahun 2003 tentang Keuangan Negara (Pasal 2 Huruf g)

Lihat UU. No. 17 Tahun 2003 tentang Keuangan Negara (Pasal 35

Lihat UU No. 1 Tahun 2004 tentang Perbendaharaan Negara (Pasal 59 ayat (1).

Muhammad Djumhana, Hukum Perbankan di Indonesia, Citra Aditya Bakti, Bandung, 2016, hal. 450

Undang-Undang No. 17 Tahun 2003 tentang Keuangan Negara (Lembaran Negara Republik Indonesia Tahun 2003 Nomor 47; Tambahan Lembaran Negara Republik Indonesia Nomor 4286).

O.C. Kaligis, Perlindungan Hukum Atas Hak Asasi Tersangka, Terdakwa, dan Terpidana, Alumni, Bandung, 2016, hal. 220.

R. Subekti dan R. Tjitrosudibio, Kitab Undang-Undang Hukum Perdata, Pradnya Paramita, Jakarta, 2012, hal. 346

Saliman, Abdul R, Hermasyah, dan Jalis, Ahmad, Hukum Bisnis Untuk Perusahaan. Teori dan Contoh Kasus, Kencana, Jakarta, 2018.

Sugiharto, Peran Strategis BUMN dalam Pembangunan Ekonomi Indonesia Hari Ini dan Masa Depan, Elex Media Komputindo, Jakarta, 2017.

Suyatno, Thomas, dkk, Kelembagaan Perbankan, Gramedia Pustaka Utama, Jakarta, 2019.

Downloads

Published

2023-12-22

How to Cite

Mohammad Hakim Pratama Rahim. (2023). Analisis Hukum Bisnis Tentang Kerugian Keuangan Pada Badan Usaha Milik Negara (BUMN). Deposisi: Jurnal Publikasi Ilmu Hukum, 2(1), 263–274. https://doi.org/10.59581/deposisi.v2i1.2305

Similar Articles

<< < 3 4 5 6 7 8 9 10 11 12 > >> 

You may also start an advanced similarity search for this article.