scholarly journals Kerugian Keuangan Negara pada Badan Usaha Milik Negara (BUMN) dalam Perspektif Doktrin Business Judgement Rule

2021 ◽  
Vol 2 (1) ◽  
pp. 23-33
Author(s):  
Rizky Novian Hartono ◽  
Sriwati ◽  
Wafia Silvi Dhesinta Rini1
Keyword(s):  
Dynamic Condition ◽  
The State ◽  
Conceptual Approach ◽  
Business World ◽  
Abuse Of Power ◽  
Advantages And Disadvantages ◽  
Business Judgment Rule ◽  
Criminal Charge ◽  
Financial Losses ◽  
The Welfare State

Abstract— State-Owned Enterprises that act as an agent of development and business entity for the country are the concrete forms to reach the welfare state goal. Persero, as the example of state-owned enterprises will surely experience advantages and disadvantages due to the dynamic condition of the business world. With the various regulations that regulate state-owned enterprises itself, created a disharmony form of liability to the directors about the business loss. This research aims to identify do the loss of the state-owned enterprises would classified as state financial losses in the perspective of doctrine business judgment rule. This research using statute approach and conceptual approach shows that there is a dualism view about the position of separated-state wealth in the scope of state finances resulting in different interpretations of the meaning of state financial losses by the law enforcers. This dualism view caused a disharmony form of liability that asked to the Directors of Persero when that occur losses because according to the Section 2 and Section 3 Law Number 20 of 2001 jo Law Number 31 of 1999 concerning Eradication of Corruption, the directors would probably asked the liability for the alleged of corruption because causing state financial losses, on the other side according to the Section 97 verse 5 Law number 40 of 2007 concerning Company there is an exception to the directors so they would not be able to be charges. Furthermore, losses that happened in the state-owned enterprises can not only occur as a result of abuse of power but are result of business risks so the directors can be protected by the doctrine of business judgment rule from criminal charge. Keywords: persero state-owned enterprises, state financial losses, business risks, business judgment rule   Abstrak—BUMN sebagai pelaku perekonomian nasional yang memiliki peran ganda yakni sebagai agent of development sekaligus sebagai business entity, merupakan salah satu bentuk konkret perpanjangan tangan negara dalam mewujudkan cita-cita bangsa dan negara yakni memajukan kesejahteraan umum. Layaknya sebuah perusahaan, BUMN Persero sebagai salah satu bentuk BUMN pasti akan mengalami keuntungan maupun kerugian akibat dinamisnya dunia bisnis. Menjadi sebuah problematika ketika kerugian yang dialami oleh BUMN Persero tersebut dihadapkan dengan berbagai peraturan perundang-undangan yang berlaku bagi BUMN, baik dalam ranah hukum publik maupun dalam ranah hukum privat. Penelitian ini bertujuan untuk menelaah apakah kerugian yang dialami oleh BUMN dapat diklasifikasikan sebagai kerugian keuangan negara dalam perspektif doktrin business judgment rule. Melalui penelitian yang dilakukan dengan menggunakan metode statute approach dan conceptual approach ditemukan bahwa adanya dualisme pandangan kedudukan kekayaan negara yang dipisahkan dalam lingkup keuangan negara sehingga menimbulkan perbedaan penafsiran makna kerugian keuangan negara oleh aparat penegak hukum. Dualisme pandangan ini berdampak pada ketidakharmonisan bentuk pertanggungjawaban yang dimintakan kepada Direksi BUMN Persero ketika terjadi kerugian pada tubuh BUMN sebab berdasarkan ketentuan Pasal 2 dan/atau Pasal 3 Undang-Undang Nomor 20 Tahun 2001 jo Undang-Undang Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi, Direksi BUMN Persero dapat dimintakan pertanggungjawaban secara pidana atas dugaan tindak pidana korupsi karena menyebabkan kerugian keuangan negara namun berdasarkan Pasal 97 ayat (5) Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas terdapat pengecualian agar Direksi BUMN tidak dimintakan pertanggungjawaban secara pribadi. Lebih jauh, kerugian pada BUMN tidak hanya dapat terjadi akibat dari adanya penyalahgunaan wewenang melainkan akibat dari adanya risiko bisnis sehingga doktrin business judgment rule dapat diterapkan untuk memberikan perlindungan bagi direksi dari tuntutan pidana.. Kata kunci : badan usaha milik negara, kerugian keuangan negara, risiko bisnis, business judgment rule

scholarly journals The Role of the Prosecutor in Executing the Payment of Replacement Money

2020 ◽  
Vol 9 (3) ◽  
pp. 521
Author(s):  
I Gede Artha ◽  
Ni Nengah Adiyaryani
Keyword(s):  
The State ◽  
Third Party ◽  
Legal Basis ◽  
Legal Research ◽  
Judicial Process ◽  
The Third ◽  
Criminal Charge ◽  
Procedural Code ◽  
Financial Losses

This research is about the role of the Prosecutor as an executor in executing the assets of the convicts of corruption, to recover the State financial losses from corruption. Besides that, this research aims to know about the returning of State financial losses through the payment of replacement money. Corruption is an extraordinary crime, veiled and endanger national stability and security and inhibiting Indonesian economic development. This research is a normative legal research with primary, secondary and tertiary legal material supported by data. This research is using statutory, case, and comparative approaches. The legal basis used in this research are Law No. 31 of 1999 in conjunction with Law No. 20 of 2001, Law No. 16 of 2004 and Law No. 8 of 1981 (Indonesian Criminal Procedural Code). The corruption has become systematic and the scope enters into all aspect of life, start with the lower level with State Officers and law enforcers becomes the dominant actors. In imposing the sanction, The Judges are not only charge imprisonment but also charge additional fines and/or penalties to returning the State financial losses and ask the convicts of corruption to pay the replacement money to the State. The problem arises in this research related to the execution of the verdict about returning State financial losses which are the assets of the convicted person is already in the third party hands or have been depleted, dual population administration, the length of the judicial process, the convicted person prefers to take the subsidiary criminal charge and the hollow of norm regarding technical execution for the Prosecutors so that the execution cannot be carried out.

scholarly journals Hilangnya Sifat Melawan Hukum Pidana Materil Dalam Tindak Pidana Korupsi Pasca Pengembalian Seluruh Kerugian Keuangan Negara

Media Iuris ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 243
Author(s):  
Yanto Yunus ◽  
Juwita Sarri ◽  
Syahirudin Syahir
Keyword(s):  
Positive Function ◽  
The State ◽  
Normative Study ◽  
Conceptual Approach ◽  
Negative Function ◽  
The Law ◽  
Written Law ◽  
Criminal Conduct ◽  
Financial Losses ◽  
Positive Work

Criminal conduct can be held accountable when it meets two elements of such action as unlawful action and can be reproached. The nature of resisting the law itself is devided into two opposing qualities of formal law and the nature of resisting the law of materiel. The nature of the law regarding material itself has two fuction: itsnegative function and its positive work. Of these functions in application only to its negative (or exempted from the written law) function because of its positive function (an act not prohibited by the law but by society of the act is mistaken) and therefore is a violation of the law. This type of research is the normative study with the constitution approach (statue approach) and the conceptual approach. From this research it can be concluded that the repayment of all financial losses in the state can be excused/ fail d;excuse, so that the nature of resisting the laws of materiel’s negative function of the perpetrators of corruption is lost. The provision of article 4 of the constitution is judged as irrelevant because the application of a fixed sanction without seeing thr benefits of its ratification. This is based on the theory presented by Nigel Walker and Jeremmy Bentham, which says the application of criminal santions must be ideal and beneficial to the perpetrator. Keywords: Loss of Unlawful Character; Corruption; Recovery of State Losses.Perbuatan pidana dapat dimintai pertanggungjawaban apabila memenuhi dua unsur yakni perbuatan tersebut merupakan perbuatan melawan hukum dan perbuatan tersebut dapat dicela. Sifat melawan hukum itu sendiri terbagi dalam dua yakni sifat melawan hukum formal dan sifat melawan hukum materiel, Sifat melawan hukum materiel itu sendiri memiliki dua fungsi yaitu fungsinya yang negatif dan fungsinya yang positif. Dari kedua fungsi tersebut dalam penerapannya hanya diperbolehkan fungsinya yang negatif (atau perbuatan yang dapat dikecualikan dari hukum yang tidak tertulis) dikarenakan fungsinya yang positif (perbuatan yang tidak dilarang oleh undang-undang tetapi oleh masyarakat perbuatan tersebut dianggap keliru) sehingga fungsinya ini dianggap bertentangan dengan undang-undang. Jenis Penelitian ini ialah penelitian normatif dengan pendekatan undang-undang (Statute Approach) dan pendekatan konseptual (Conceptual Approach). Dari penelitian ini dapat disimpulkan bahwa dengan dikembalikannya seluruh kerugian keuangan negara maka perbuatan pelaku dapat dimaafkan/fail d;excuse, sehingga sifat melawan hukum materiel fungsinya yang negatif dari perbuatan pelaku tindak pidana korupsi hilang. Sehingga ketentuan dalam Pasal 4 UU dinilai sudah tidak relevan dikarenakan penerapan sanksi yang tetap dijatuhkan tanpa melihat manfaat dari penjatuhan sanksi tersebut. Hal tersebut berdasarkan pada teori yang dikemukakan oleh Nigel Walker dan Jeremmy Bentham, yang mengatakan bahwa penerapan sanksi pidana harus ideal dan bermanfaat bagi pelaku.Kata Kunci: Hilangnya Sifat Melawan Hukum; Korupsi; Pengembalian Kerugian Negara.

scholarly journals The Competency of Administrative Court in Adjudicating State Financial Losses Report Dispute in Indonesia

2020 ◽  
Vol 4 (1) ◽  
pp. 41
Author(s):  
Helmi Helmi ◽  
Fauzi Syam ◽  
Harry Setya Nugraha ◽  
Retno Kusniati
Keyword(s):  
The State ◽  
Legal Certainty ◽  
Legal Research ◽  
Conceptual Approach ◽  
The Absolute ◽  
Financial Losses

The debate on the absolute competency of the State Administrative Court in Indonesia to set the dispute over the State Financial Losses Report (LHPKKN) is proved to have caused dissenting opinion. The judgments between one administrative court to other court in Indonesia cause main problem of achieving justice and legal certainty. This research examines the issue of absolute competence of the Administrative Court in adjudicating disputes on the State Financial Losses Report published by the Financial and Development Monitoring Agency (BPKP). This article uses normative legal research and implement the statute approach, conceptual approach, and case approach. These approaches are used to discern and analyze several related legal materials or documents scientifically. The aims and objectives of this research are to find a legal solution on how this classic issue has to be approached and solved. As a result, it is found through this article that the Administrative Court has absolute competence in deciding disputes on the Report on the Calculation of State Financial Losses issued by the Financial and Development Monitoring Agency, which is supported by several fundamental reasons.

Peculiarities of improving interbudgetary relations in conditions of authorities’ decentralization

2020 ◽  
pp. 46-54
Author(s):  
Zenoviy Siryk
Keyword(s):  
Economic Development ◽  
Social Development ◽  
Social Services ◽  
The State ◽  
Major Objective ◽  
Formal Approach ◽  
Advantages And Disadvantages ◽  
Local Areas ◽  
And Control ◽  
Different Levels

Ukraine is a unitary state, yet historically various regions, oblasts, districts, and local areas have different levels of economic development. To secure sustainable economic and social development and provide social services guaranteed by the state for each citizen according to the Constitution, the mechanism of redistribution between revenues and expenditures of oblasts, regions, and territories through the budgets of a higher level is used. The paper aims to research the peculiarities of improving interbudgetary relations in conditions of authorities’ decentralization. The paper defines the nature of interbudgetary relations. The basic and reverse subsidies to Ukraine and Lvivska oblast are analyzed. The advantages and disadvantages the communities face at changing approaches to balancing local budgets are determined. Regulative documents that cover the interbudgetary relations in Ukraine are analyzed. Special attention is paid to the problem of local finances reforming, including the development of interbudgetary relations. The scheme of the economic interbudgetary relations system in Ukraine is developed. The ways to improve the system of interbudgetary relations in Ukraine are suggested. The negative and positive aspects, advantages, and disadvantages of the system of interbudgetary relations in Ukraine require the following improvements. 1. It is necessary to avoid the complete budget alignment in the process of budgets balancing by interbudgetary transfers as the major objective. 2. The interbudgetary transfers should be distributed based on a formal approach. 3. The changes have to be introduced to the calculation of medical and educational subsidies in terms of financial standard of budget provision to avoid the money deficit for coverage of necessary expenditures. 4. There is a need to improve interbudgetary relations at the levels of districts, villages, towns, and cities of district subordination. 5. Improvement of the mechanism of targeted benefits provision, their real evaluation, and control for the use of funds.

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

In Need

2018 ◽  
Author(s):  
Jordanna Bailkin
Keyword(s):  
Welfare State ◽  
The State ◽  
Ethnic Identities ◽  
Refugee Camps ◽  
Downward Mobility ◽  
The Poor ◽  
The Welfare State

This chapter asks how refugee camps transformed people as well as spaces, altering the identities of the individuals and communities who lived in and near them. It considers how camps forged and fractured economic, religious, and ethnic identities, constructing different kinds of unity and disunity. Camps had unpredictable effects on how refugees and Britons thought of themselves, and how they saw their relationship to upward and downward mobility. As the impoverished Briton emerged more clearly in the imagination of the welfare state, the refugee was his constant companion and critic. The state struggled to determine whether refugees required the same care as the poor, or if they warranted their own structures of aid.

scholarly journals A Systematic Review of Recommender Systems and Their Applications in Cybersecurity

Sensors ◽  
2021 ◽  
Vol 21 (15) ◽  
pp. 5248
Author(s):  
Aleksandra Pawlicka ◽  
Marek Pawlicki ◽  
Rafał Kozik ◽  
Ryszard S. Choraś
Keyword(s):  
Systematic Review ◽  
Recommender Systems ◽  
Recommender System ◽  
State Of The Art ◽  
The State ◽  
Advantages And Disadvantages ◽  
Comprehensive Survey ◽  
Security Concerns ◽  
Valuable Role

This paper discusses the valuable role recommender systems may play in cybersecurity. First, a comprehensive presentation of recommender system types is presented, as well as their advantages and disadvantages, possible applications and security concerns. Then, the paper collects and presents the state of the art concerning the use of recommender systems in cybersecurity; both the existing solutions and future ideas are presented. The contribution of this paper is two-fold: to date, to the best of our knowledge, there has been no work collecting the applications of recommenders for cybersecurity. Moreover, this paper attempts to complete a comprehensive survey of recommender types, after noticing that other works usually mention two–three types at once and neglect the others.

Symposium on the State and Economic Development

1990 ◽  
Vol 4 (3) ◽  
pp. 3-7 ◽  
Author(s):  
Pranab Bardhan
Keyword(s):  
Economic Development ◽  
Latin American ◽  
State Intervention ◽  
The State ◽  
Market Mechanism ◽  
State Action ◽  
South Korean ◽  
American Experience ◽  
Advantages And Disadvantages ◽  
Role Of The State

The role of the state in economic development is one of the oldest topics in economics, yet controversies rage with similar passion and camps are divided on lines today broadly similar to the early writings. Though the authors of the papers in this symposium present different views, they all refuse to pose the question as a simple choice between the market mechanism and state intervention. Larry Westphal and Albert Fishlow evaluate the South Korean and the Latin American experience, respectively, in their essential complexity. Mrinal Datta-Chaudhuri draws upon a comparative study of the Indian and East Asian cases to bring out the contradictions and complementaries in the relationship between the state and the economy. Anne Krueger's paper reflects on how the comparative advantages and disadvantages of state action flow from its organizational and incentive characteristics.

O potrzebie wprowadzenia ustawy referendalnej do systemu prawnego w Polsce

2021 ◽  
Vol 1(162) ◽  
pp. 127-145
Author(s):  
Piotr Uziębło
Keyword(s):  
Constitutional Law ◽  
The State ◽  
Popular Vote ◽  
Advantages And Disadvantages ◽  
The Future ◽  
The Will ◽  
The Republic ◽  
Constitutional System

The problems raised in the doctrine of constitutional law related to the implementation of a decision taken in a referendum in matters of particular importance to the state, as well as the generally marginal use of the institution of popular vote in the constitutional prac-tice, give rise to reflection on the introduction of the institution of a referendum law into the Polish constitutional system. In this article the author considers the advantages and disadvantages of such a solution, analyzing at the same time contemporary normative regulations concerning such acts in other countries. The research leads to the conclusion that despite the risks involved, the refer-endum law should appear in the Polish constitutional system in the future, as it would not only give a chance for a more complete reflection of the will of the collective subject of sovereignty without the necessity of its decoding by the parliament, but it could also be an impulse for the development of the referendum practice in the Republic of Poland. However, it is important to introduce proce-dural barriers that will prevent depreciation of this institution.

Significant choice-of-law interests and its impact on the formation of choice-of-law regulation in the field of intellectual property

2021 ◽  
pp. 186
Author(s):  
Svetlana I. Krupko
Keyword(s):  
Intellectual Property ◽  
Property Rights ◽  
Intellectual Property Rights ◽  
The State ◽  
Close Connection ◽  
Choice Of Law ◽  
Applicable Law ◽  
Advantages And Disadvantages ◽  
Special Rules

This article analyzes the choice-of-law interests of specific and potential participants in the relations of intellectual property rights and the state in order to establish the closest connection of the above type of relation with the state, whose law should be applied. Taking into account the directionality of significant choice-of-law interests, advantages and disadvantages of territorial and universal approaches, a theoretically based solution is proposed for the formation of a general choice-of-law rule on the law to be applied to the relation of intellectual property rights. It was revealed in the study that the diversity of the relations of intellectual property rights (their obligatory and non-obligatory, property and personal non-property nature, other differences in legal features) does not automatically generate a multidirectionality of significant choice-of-law interests that should be taken into account when establishing a close connection of the above type of the relation with the state for determination of applicable law, does not prevent the formation of a general choice-of-law rule for the relations of intellectual property rights in general and does not unequivocally testify in favor of the specialization of its binding. However, the diversity of the relations of intellectual property rights should be examined and evaluated for the feasibility and limits of exceptions from the general choice-of-law rule and the development of special rules for resolving certain private of the relations of intellectual property rights.

Sign in / Sign up

Export Citation Format

Share Document