TRANSFORMASI DAN PENGAWASAN KEUANGAN NEGARA PADA BUMN DENGAN PRINSIP BUSINESS JUDGMENT RULE

Jurnal Hukum Samudra Keadilan

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Title TRANSFORMASI DAN PENGAWASAN KEUANGAN NEGARA PADA BUMN DENGAN PRINSIP BUSINESS JUDGMENT RULE
 
Creator Yunus, Nur Rohim
Nasution, Latipah
 
Subject Pengawasan BUMN; Business Judgment Rule; Kuangan Negara
 
Description Abstract, State assets in the form of shares of business entities are not state assets, but have been transformed into business entity assets. Likewise, government officials who become Directors/Commissioners and other shareholders have an equal position with private shareholders. The Board of Directors in carrying out their duties and authorities has the authority and protection in every business decision making, but this does not escape supervision through the BJR (Business Judgment Rule) principle, as contained in the Limited Liability Company Law. This study uses a qualitative research method with a statutory approach. The purpose of this study is to understand the criteria for state finances in SOEs and the legal consequences of financial losses and supervision of SOEs. The results of the study stated that the implementation of BJR on the Board of Directors of SOEs could be carried out after fulfilling the terms and conditions of the enactment of BJR. BJR can be implemented because a legal entity is actually subject to the Limited Liability Company law.
Keywords: Supervision of SOEs ion; Business Judgment Rules; State Finance
 
Intisari: Kekayaan negara yang berbentuk saham dari badan usaha bukan merupakan kekayaan negara, tetapi telah bertransformasi menjadi kekayaan badan usaha. Demikian terhadap pejabat pemerintah yang menjadi Direksi/Komisaris dan pemegang saham lainnya memiliki kedudukan yang setara dengan pemegang saham swasta. Direksi dalam menjalankan tugas dan wewenang memiliki kewenangan dan perlindungan dalam setiap pengambilan keputusan bisnis, namun ini tak luput dari pengawasan melalui prinsip BJR (Business Judgment Rule), sebagaimana termuat dalam Undang-Undang Perseroan Terbatas. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan perundang-undangan. Tujuan penelitian untuk dapat memahami kriteria keuangan negara pada BUMN dan akibat hukum kerugian keuangan dan pengawasan pada BUMN. Hasil penelitian menyatakan bahwa implementasi BJR terhadap Direksi BUMN dapat dilakukan setelah memenuhi syarat dan ketentuan berlakunya BJR. BJR dapat diimplementasikan karena badan usaha berbadan hukum sejatinya tunduk pada undang-undang Perseroan Terbatas.
Kata Kunci: Pengawasan BUMN; Business Judgment Rule; Kuangan Negara
 
Publisher Fakultas Hukum, Universitas Samudra
 
Date 2021-12-07
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejurnalunsam.id/index.php/jhsk/article/view/3793
10.33059/jhsk.v16i2.3793
 
Source Jurnal Hukum Samudra Keadilan; Vol 16 No 2 (2021): Jurnal Hukum Samudra Keadilan; 192 - 203
2615-7845
2615-3416
10.33059/jhsk.v16i2
 
Language eng
 
Relation https://ejurnalunsam.id/index.php/jhsk/article/view/3793/2907
 
Rights Copyright (c) 2021 Jurnal Hukum Samudra Keadilan
https://creativecommons.org/licenses/by-nc/4.0
 

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