AKIBAT HUKUM KERUGIAN KEUANGAN NEGARA DI DANA PENSIUN BUMN Indonesia

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Arif Hartanto

Abstract

The economy is a vital and strategic field in the implementation of the life of the nation and state, even economic development has always been an important agenda and the main focus in every policy formulation of the ruling government. BUMN as a national economic actor that has a dual role, namely as an agent of development as well as a business entity, is a concrete form of extension of the state's hand in realizing the ideals of the nation and state, namely advancing general welfare. Like a company, BUMN Persero as a form of BUMN will definitely experience profits and losses due to the dynamics of the business world. It becomes a problem when the losses experienced by BUMN Persero are faced with various laws and regulations that apply to BUMN, both in the realm of public law and in the realm of private law. This study aims to examine whether the losses experienced by SOEs can be classified as state financial losses in the perspective of the business judgment rule doctrine. Through research conducted using the statute approach and conceptual approach, it was found that there is a dualism in the view of the position of state assets which is separated in the scope of state finances, giving rise to different interpretations of the meaning of state financial losses by law enforcement officials. This dualism of view has an impact on disharmony in the form of accountability that is requested of the Directors of BUMN Persero when there is a loss to the BUMN body because it is based on the provisions of Article 2 and/or Article 3 of Law Number 20 of 2001 in conjunction with Law Number 31 of 1999 concerning Eradication of Criminal Acts of Corruption. , Directors of BUMN Persero can be held criminally responsible for alleged criminal acts of corruption because they cause state financial losses, but based on Article 97 paragraph (5) of Law Number 40 of 2007 concerning Limited Liability Companies there is an exception so that the Directors of BUMN are not held personally responsible. Furthermore, losses to SOEs can not only occur as a result of abuse of authority but also as a result of business risks.

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