scholarly journals Pengaturan Pengelolaan Dan Pengawasan Keuangan Negara Terhadap Badan Usaha Milik Negara (BUMN)

INICIO LEGIS ◽  
2021 ◽  
Vol 2 (2) ◽  
pp. 153-163
Author(s):  
Akbar Baitullah ◽  
Indah Cahyani
Keyword(s):  
Financial Management ◽  
Research Method ◽  
The State ◽  
Research Approach ◽  
Finance Law ◽  
State Finance ◽  
State Capital ◽  
Legal Arguments ◽  
The Difference ◽  
Business Entities

 Badan Usaha Milik Negara atau BUMN merupakan salah satu badan usaha berbentuk perusahaan yang dimiliki oleh negara yang seluruh atau sebagian besar modalnya dimiliki oleh negara melalui penyertaan secara langsung yang berasal dari kekayaan negara yang dipisahkan. Problematika yaitu adanya konflik hukum atau disharmonisasi antar peraturan perundang-undangan terkait pola pengawasan pada BUMN tersebut, utamanya pada pengelolaan keuangan. Metode penelitian yang digunakan adalah normatif, penelitian ini dilakukan dengan tujuan untuk memberikan argumentasi hukum. Adapun pendekatan penelitian yang digunakan adalah pendekatan perundang-undangan (Statute Approach) dan Pendekatan Kasus (Case Approach).  Penelitian ini menghasilkan Pertama, berdasarkan konflik hukum yang ada sangat penting untuk membuat aturan terkait penyertaan modal negara yang sudah dilaksanakan terhadap BUMN. Kedua, ketidakpastian hukum karena perbedaan istilah BUMN antara Undang-Undang Keuangan Negara dengan Undang-Undang BUMN perlu ditegaskan kembali terkait BUMN sebenarnya berstatus negeri atau swasta.Kata kunci: Pengelolaan Keuangan Negara, Pengawasan BUMN                                                                                                            ABSTRACTState Owned Enterprises or BUMN are business entities in the form of companies owned by the state whose entire or most of the capital is owned by the state through direct investment originating from separated state assets. The problem is that there is a legal conflict or disharmony between laws and regulations related to the supervision pattern in the BUMN, especially in financial management. The research method used is normative, this research was conducted with the aim of providing legal arguments. The research approach used is the statutory approach and the case approach. This research results first, based on the existing legal conflicts, it is very important to make rules related to the participation of state capital that have been implemented for SOEs. Second, legal uncertainty due to the difference in the term BUMN between the State Finance Law and the BUMN Law needs to be reaffirmed regarding BUMN actually having a public or private status.Keywords: State Financial Management, BUMN Suprvision

scholarly journals The Position and Authority of the State Audit Board in the Indonesian Constitutional Structure

2019 ◽  
Vol 1 (4) ◽  
pp. 176-188
Author(s):  
M. Afif Hasbullah
Keyword(s):  
Financial Management ◽  
State Institution ◽  
The State ◽  
State Agency ◽  
Legal Principles ◽  
State Administration ◽  
Finance Law ◽  
State Audit ◽  
State Finance ◽  
The Republic

This study aims to analyze the position and authority of the Supreme Audit Agency's audit in the Indonesian state administration structure. The research method used is the juridical-normative concept. This research uses statutory law materials and legal journals that have the subject of State Finance Law. This research was also conducted by analyzing the primary legal material, namely by examining theories, concepts, legal principles and legislation related to State Finance Law. Based on the study and analysis of legal sources, it can be concluded that the position of the Supreme Audit Agency of the Republic of Indonesia in the state administration system is a state institution whose authority is granted by the 1945 Constitution of the Republic of Indonesia (constitutionally entrusted power) so that it can be called the main state organ or the primary state agency. The State Audit Board has the authority to carry out audits of state and regional financial management as mandated in Article 23E of the 1945 Constitution of the Republic of Indonesia and Law Number 15 of 2006 concerning the State Audit Board.

scholarly journals TANGGUNG JAWAB ORGAN BUMN DALAM PENGELOLAAN KEKAYAAN BUMN DIKAITKAN DENGAN HAK NEGARA SEBAGAI PEMEGANG SAHAM

PRANATA HUKUM ◽  
2019 ◽  
Vol 14 (1) ◽  
pp. 1-14
Author(s):  
Tami Rusli
Keyword(s):  
Research Method ◽  
Limited Liability ◽  
Secondary Data ◽  
The State ◽  
Descriptive Research ◽  
Legal Implications ◽  
State Finance ◽  
Piercing The Corporate Veil ◽  
Business Entities ◽  
Research Show

ABSTRAK At present there is a dualism in the regulation of the management of BUMN Persero. First, arrangements that assume that state-owned enterprises are merely business entities. Secondly, the regulation which considers that the management of BUMN Persero is seen from the aspect of capital including into State Finance. This dualism of regulation brings different legal implications. This research is intended to find out and formulate, the responsibility of BUMN Persero in the management of BUMN Persero's wealth is associated with the rights of the State as a shareholder, the research method applied in this research is a normative juridical approach with analytical descriptive research which describes primary and secondary data related to the problem of responsibility legal management of BUMN Persero. The results of the research show that the responsibility of the management of BUMN Persero and BUMN BUMN organs is civil and the State has limited responsibility in accordance with the shares owned. Limited liability The Company's and the State's organs can be broken if they exceed the management authority according to the position of each organ (piercing the corporate veil). As a suggestion for the renewal of processes in the management of state-owned enterprises that are more supportive of quick, efficient and more accountable decision making, as well as the updating and structuring of the functions of institutions related to the management of state-owned enterprises. 

scholarly journals Kedudukan Bendahara Pasca Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara

2016 ◽  
Vol 1 (3) ◽  
pp. 19-33
Author(s):  
Febie Saputra
Keyword(s):  
Financial Management ◽  
Functional Role ◽  
Good Governance ◽  
The State ◽  
State Budget ◽  
Finance Law ◽  
State Finance ◽  
Financial Audit ◽  
The Republic ◽  
The Government

The three packages of law on state financial management (Law No. 17 of 2003 on State Finance, Law No. 1 of 2004 on State Treasury and Law No. 15 of 2004 on State Financial Audit) have some fundamental differences from previous regulations. One of them is to post State Treasurer as a functional role. The government conducts a central role in achieving good governance in the implementation of the state budget. Article 23 verse (1) of the 1945 Constitution of the Republic of Indonesia provides a strong legal basis to implement the principles of good governance. In managing the state budget, one mechanism to implement good governance is to improve state treasurer professionalism as a functional role; unfortunately, the research shows that more sustained and coherent efforts are needed to realize this.   Abstrak Apabila dibandingkan dengan peraturan perundang-undangan sebelumnya, ketiga paket undang-undang pengelolaan keuangan negara, yaitu Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara, Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara dan Undang-Undang Nomor 15 Tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara, memiliki beberapa perbedaan yang cukup mendasar. Salah satu di antaranya adalah jabatan bendahara sebagai jabatan fungsional. Pemerintah memegang peran utama dalam mewujudkan good governance dalam pelaksanaan anggaran belanja negara. Pasal 23 ayat (1) Undang-Undang Dasar Negara Republik Indonesia 1945 telah memberikan landasan hukum yang kuat dalam rangka penerapan prinsip-prinsip good governance. Dalam mengelola APBN, salah satu mekanisme untuk mewujudkan good governance adalah dengan meningkatkan profesionalisme bendahara negara sebagai tenaga fungsional; namun demikian, penelitian menunjukkan bahwa upaya terkait dan berkelanjutan dibutuhkan untuk merealisasikan maksud tersebut.

PERTANGGUNGJAWABAN KERUGIAN NEGARA DALAM PENGELOLAAN KEUANGAN DAERAH

EDUKASI ◽  
2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Hendra Karianga
Keyword(s):  
Financial Management ◽  
Criminal Liability ◽  
The State ◽  
Legal Proceedings ◽  
Regional Finance ◽  
Regional Budget ◽  
State Finance ◽  
Budget Policy ◽  
Definition Of ◽  
The Impact

Sources of revenue and expenditure of APBD (regional budget) can be allocated to finance the compulsory affairs and optional affairs in the form of programs and activities related to the improvement of public services, job creation, poverty alleviation, improvement of environmental quality, and regional economic growth. The implications of these policies is the need for funds to finance the implementation of the functions, that have become regional authority, is also increasing. In practice, regional financial management still poses a complicated issue because the regional head are reluctant to release pro-people regional budget policy, even implication of regional autonomy is likely to give birth to little kings in region causing losses to state finance and most end up in legal proceedings. This paper discusses the loss of state finance and forms of liability for losses to the state finance. The result of the study can be concluded firstly,  there are still many differences in giving meaning and definition of the loss of state finace and no standard definition of state losses, can cause difficulties. The difficulty there is in an effort to determine the amount of the state finance losses. The calculation of state/regions losses that occur today is simply assessing the suitability of the size of the budget and expenditure without considering profits earned by the community and the impact of the use of budget to the community. Secondly, the liability for losses to the state finance is the fulfillment of the consequences for a person to give or to do something in the regional financial management by giving birth to three forms of liability, namely the Criminal liability, Civil liability, and Administrative liability.Keywords: state finance losses, liability, regional finance.

scholarly journals Kewenangan Notaris Dalam Pembuatan Akta Otentik Berkaitan Dengan Kontrak Kerjasama

Jurnal Akta ◽  
2018 ◽  
Vol 5 (1) ◽  
pp. 11
Author(s):  
Maslikan Maslikan ◽  
Sukarmi Sukarmi
Keyword(s):  
Research Method ◽  
Limited Liability ◽  
Research Approach ◽  
Public Official ◽  
Limited Liability Company ◽  
Notary Public ◽  
Business Entities

AbstrakDalam pasal 1 ayat (1) UU No 30 Tahun 2004 tentang Jabatan Notaris, Notaris  adalah pejabat umum yang berwenang untuk membuat akta otentik dan kewenangan lainnya sebagaimana dimaksud dalam undang-undang ini. Salah satu kewenangan notaris adalah membuat akta otentik, dimana hal tersebut sesuai dengan ketentuan dalam pasal 15 UU No 30 Tahun 2004 tentang Jabatan Notaris.Hal ini penulis mencoba menelaah kewenangan notaris dalam pembuatan akta otentik berkaitan dengan kontrak kerjasama.Peneitian ini menggunakan metode penelitian hukum normative, dimana pendekatan penelitian yang digunakan adalah pendekatan perundang-undangan dan pendekatan konseptual.Akta-akta yang dibuat oleh Notaris misalnya pedirian Perseroan Terbatas (PT), perubahan dan risalah umum pemegang saham, pendirian yayasan, pendirian bahan usaha-badan usaha lainnya, kuasa untuk menjual, perjanjian sewa menyewa, perjanjian jual beli, keterangan hak waris, wasiat, pendirian CV termasuk perubahannya, pengakuan utang, perjanjian kredit dan dan pemberian hak tanggungan, perjanjian kerjasama, kontrak kerja, segala bentuk perjanjian yang tidak dikecualikan kepada pejabat lain, oleh sebab itu akta yang berkaitan dengan kontrak kerjasama mutlak merupakan wewenang oleh sorang Notaris untuk membuat akta otentik tersebutKata Kunci : kewenangan notaris, akta otentik, kontrak kerjasama AbstractIn article 1 paragraph (1) of Law No 30 Year 2004 concerning Notary Public, Notary is a public official authorized to make authentic deed and other authority as referred to in this law. One of the authority of a notary is to make an authentic deed, which is in accordance with the provisions of Article 15 of Law No 30 Year 2004 regarding Notary Position.This author tries to examine the authority of notary in making authentic deed related to cooperation contract. This research uses normative law research method, where the research approach used is the approach of legislation and conceptual approach.Notarial deeds made by a Notary, such as the establishment of a Limited Liability Company (PT), general shareholder changes and minutes, establishment of foundations, establishment of materials of other business entities, authorization to sell, lease agreements, sale and purchase agreements, inheritance rights, , the establishment of the CV including amendments, recognition of debts, credit agreements and the granting of mortgages, cooperation agreements, contracts of employment, all forms of agreements not excluded to other officials, therefore deeds relating to the contract of cooperation are absolutely authorized by a Notary to make the authentic deedKeywords: notary authority, authentic deed, cooperation contract

scholarly journals Towards A Sustainable Fire-free Environment in Kebbi State: Causes and People’s Behaviour in Fire Disasters

2020 ◽  
pp. 1-11
Author(s):  
Alade E. Ilori ◽  
Rabiu A. Magaji
Keyword(s):  
Sample Size ◽  
Fire Service ◽  
The State ◽  
Research Approach ◽  
Head Office ◽  
Fire Disaster ◽  
State Capital ◽  
Fire Stations ◽  
Free Environment ◽  
In Fire

Fire disaster is accident that occur most frequently with different causes. It requires strong intervention for a sustainable fire-free environment. This study assessed causes and people’s behaviour in fire disasters towards a sustainable fire-free environment in Kebbi State, Nigeria. The study focused at identifying remote causes of fire disasters in Kebbi State, the people’s behaviour in/to fire situations using the state capital (Birnin Kebbi) as well as equipment available in the state fire service head-office towards a fire-free environment. Descriptive research approach was used. A sample size of 204 respondents (30 market traders, 144 occupants and 30 fire service personnel) obtained through Cochran 1963 sample size formula were randomly selected. Questionnaire and observation were used to collect data which were analyzed through descriptive statistics (frequency tables and percentages) and results were presented in charts. Results revealed that electrical fault/wiring, political reasons, negligence among others are the causes of fire disaster in the area with electrical fault/wiring as the remote cause. The behaviour of people towards building a sustainable fire-free environment shows people of the area do help one another in extinguishing fire whenever it strikes. Results also shows that lack of manpower and standard fire stations were the prominent challenges faced by the state fire service head-office in the state capital prompting incessant burning and resulting lives and property loss. Occupants of the area should always read and comply with safety guides of electrical appliances bought before use to avoid and prevent them from substandard gadgets that have ability of endangering their lives.

scholarly journals The Method of Public Finance Theory and Its Alternatives

2020 ◽  
Vol 4 (46) ◽  
pp. 305-311
Author(s):  
A. Y. Derlytsia ◽  
Keyword(s):  
Public Finance ◽  
The State ◽  
Basic Unit ◽  
The Public ◽  
Historical Method ◽  
Units Of Analysis ◽  
State Finance ◽  
The Difference ◽  
Finance Theory

The method of the public finance theory is understood as a set of the following components: initial positions and worldviews; specific research methods; and the ways to verify the results. The initial assumptions and worldviews of the Western public finance theory, modern Ukrainian public finance theory and its Soviet predecessor are compared. The difference of approaches within these theories concerning worldview is revealed, namely: their conceptual and philosophical basis (materialism / idealism); traditions of using the historical method; the role of the base and superstructure in financial science; focus on value / utility in studies dealing with the nature of fiscal phenomena; differences in interpreting the basic unit of analysis (individual, group, or class); the organic / mechanistic concepts of state used; explanation of the nature of the interaction between the basic units of analysis; attitude to the positive / normative approach. The methodological orientation of the Western financial thought on methodological individualism; that of the Soviet state finance theory on methodological holism, and the lack of precision in these issues of Ukraine’s modern financial science are mentioned. The author refers to the negative trend in assessing fiscal phenomena in Ukraine from the standpoint of state-centrism and the interests and needs of the state, which arises precisely on the basis of the holistic methodological attitudes and the predominance of the organic view of the state. It is shown that modern domestic financial science is still in transition. Due to its worldview, it is a theory of state finance (financial resources of the state), while the Western science is a theory of public finance (public funds, belonging to the society as a whole). The paper outlines the guidelines for further transforming the methodological foundations of financial science in Ukraine.

scholarly journals PERTANGGUNGJAWABAN HUKUM TERHADAP KERUGIAN KEUANGAN NEGARA PADABUMN/PERSERO

2016 ◽  
Vol 1 (1) ◽  
pp. 159
Author(s):  
Dwi Ananda Fajar Wati
Keyword(s):  
National Development ◽  
Administrative Law ◽  
The State ◽  
Private Company ◽  
Finance Law ◽  
Limited Company ◽  
State Finance ◽  
Driving Wheel ◽  
Legal Accountability ◽  
Private Corporations

Issues regarding legal accountability to state-owned corporation loss toward state finance have been considered significant concerning the importance of the existence of the state-owned corporation as one of the driving wheel of national development. There are, however, numerous laws and regulations which regulate the state owned corporation. To some communities, these regulations tend to limit the performance of the corporations itself as an independent legal entity, and in turn, the corporation faces difficulties to compete with private corporations. Based on the issue, this thesis aims to evaluate the concept whether the wealth of the state-owned corporation is the wealth of the state; to evaluate whether the loss of state-owned corporation is a state loss; and to evaluate the legal accountability towards the loss and the settlement compensation of the state owned corporation administrators.     Based on the research, it is found that to this date, the accountability of the state-owned loss is regulated by multi laws, in which the private law, state administrative law, and criminal law. This fact is based on the vast interpretation of state finance in the State Finance Law, and in turn, the loss in this section is considered as the loss of state’s finance. This finding also shows that the legal accountability of state finance loss in a state owned corporation is regulated in the statutory laws associated with state finance and the regulation of the state owned corporation itself. Moreover, State-Owned Corporation is also regulated in the regulation about corporation and limited company as if it was a private company. Keywords :Responsibility, corporation, loss toward state finance Isu mengenai akuntabilitas hukum untuk kerugian perusahaan milik negara terhadap keuangan negara telah dianggap signifikan mengenai pentingnya keberadaan perusahaan milik negara sebagai salah satu penggerak roda pembangunan nasional. Namun demikian, banyak undang-undang dan peraturan yang mengatur perusahaan milik negara. Untuk beberapa komunitas, peraturan ini cenderung membatasi kinerja perusahaan itu sendiri sebagai entitas hukum independen, dan pada gilirannya, perusahaan menghadapi kesulitan untuk bersaing dengan perusahaan-perusahaan swasta. Berdasarkan hal tersebut, tesis ini bertujuan untuk mengevaluasi konsep apakah kekayaan perusahaan milik negara adalah kekayaan negara; untuk mengevaluasi apakah hilangnya perusahaan milik negara adalah kerugian negara; dan untuk mengevaluasi pertanggungjawaban hukum terhadap kerugian dan kompensasi penyelesaian BUMN administrator perusahaan. Berdasarkan penelitian, ditemukan bahwa sampai saat ini, akuntabilitas kerugian BUMN diatur oleh undang-undang multi-, di mana hukum privat, hukum administrasi negara, dan hukum pidana. Fakta ini didasarkan pada interpretasi yang luas dari keuangan negara dalam UU Keuangan Negara, dan pada gilirannya, hilangnya bagian ini dianggap sebagai kerugian keuangan negara. Temuan ini juga menunjukkan bahwa akuntabilitas hukum kerugian keuangan negara dalam sebuah perusahaan milik negara diatur dalam undang-undang hukum yang terkait dengan keuangan negara dan peraturan dari perusahaan milik negara itu sendiri. Selain itu, Milik Negara Corporation juga diatur dalam peraturan tentang perusahaan dan perusahaan terbatas seolah-olah itu sebuah perusahaan swastaKata kunci : BUMN/Persero,Kerugian Keuangan Negara, Pertanggungjawaban Hukum

scholarly journals Law Enforcement towards Arrest by Hand Operation in the Prosecutor’s Office of Lampung Province

Corruptio ◽  
2021 ◽  
Vol 2 (1) ◽  
pp. 1-12
Author(s):  
Median Suwardi
Keyword(s):  
Law Enforcement ◽  
Research Method ◽  
The State ◽  
Legal Certainty ◽  
District Attorney ◽  
Governmental Organizations ◽  
The North ◽  
Non Governmental Organizations ◽  
The Difference ◽  
Empirical Approaches

The purpose of this research is to find out the results of law enforcement activities between the North Lampung District Attorney and the Kepahiang District Attorney and to find out whether the North Lampung District Attorney and the Kepahiang District Prosecutor's Office have fulfilled the principle of legal certainty in the activity of catching the hands of suspected criminal acts committed by non-governmental organizations. This research method uses normative and empirical approaches, namely normative research, which examines laws and theories. The empirical approach is made by looking at the facts and studying the law in the field. The results of the research on arrest activities carried out by the North Lampung District Prosecutor's Office, and the Kepahiang District Prosecutors' Office were carried out based on an order from the respective head of the state prosecutor's office, both the intelligence team and the joint team based on the order of the head of the state prosecutor's office. The difference between the results of law enforcement on the activities of the Attorney General's Office for Handling the arrest of the hands of the North Lampung Police was because the alleged criminal act was a general crime based on the money handed over to the victim, in contrast to the Kepahiang Prosecutor's Office which stated that the criminal act of corruption was due to the villages’ financial (Dana Desa) losses where there are proven state losses. The North Lampung District Prosecutor's Office and the Kepahiang District Prosecutor's Office have legal certainty in the activity of catching hands against non-governmental organizations who are suspected of committing a criminal act. However, the results of these activities are different.

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