Keadilan dan kepastian hukum atas pelanggaran penyajian laporan keuangan yang dipersyaratkan dalam perikatan

Marotoga, Marotoga (2021) Keadilan dan kepastian hukum atas pelanggaran penyajian laporan keuangan yang dipersyaratkan dalam perikatan. Masters thesis, Universitas Pelita Harapan.

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Abstract

Pada perjanjian kerja sama Badan Usaha Milik Negara (BUMN) dengan Perusahaan Swasta sering terdapat permasalahan dikarenakan tidak tercapainya syarat yang telah ditetapkan. Seperti yang terjadi antara perjanjian kerja sama PT Garuda Indonesia dengan PT Mahata Aero Teknologi, dengan Perjanjian Kerja Sama ("PKS") No. Citilink/JKTDSQG/PERJ-6248/1018 dimana adanya temuan atas pelanggaran penyajian laporan keuangan yang dipersyaratkan dalam perikatan yang dilakukan oleh PT Garuda Indonesia. Dalam penelitian ini menggunakan, Teori keadilan, kepastian hukum dan perjanjian, pengumpulan data dilakukan dengan menggunakan pendekatan Perundang-undangan. Dari hasil penelitian tersebut dapat disimpulkan bahwa, dalam suatu perjanjian kerja sama, terdapat salah satu unsur yang bisa menyebabkan batalnya perjanjian kerja sama yang dibangun dengan itikad baik antara BUMN dengan pihak swasta adalah terdapatnya kejanggalan atas penyajian laporan keuangan. Penelitian ini diharapkan bertujuan untuk memberikan pandangan dan wawasan terhadap keadilan dan kepastian hukum atas pelanggaran penyajian laporan keuangan yang dipersyaratkan dalam perikatan. Dan menyarankan agar menjalankan prosess full diligent terlebih dahulu atau telah melakukan proses yang layak dan sesuai dengan peraturan Perundang-undangan yang belaku. dan dengan memperbaiki sistem pengawasan oleh pihak otoritas (OJK, BEI & Kementerian BUMN)./In the cooperation agreements between State-Owned Enterprises (BUMN) with private companies, there are often problems due to not achieving the conditions that have been set. As happened between the cooperation agreement between PT Garuda Indonesia and PT Mahata Aero Teknologi, with the Cooperation Agreement ("PKS") No. Citilink/JKTDSQG/PERJ-6248/1018 where there are findings of violations of the presentation of financial statements required in the engagement conducted by PT Garuda Indonesia. In this study using the theory of justice, legal certainty and agreement, data collection is carried out using the Legislative approach. From the results of this study, it can be concluded that, in a cooperation agreement, there is one element that can cause the cancellation of a cooperation agreements that was built in good faith between BUMN and the private sector is the presence of irregularities in the presentation of financial statements. This research is expected to aim to provide views and insights into justice and legal certainty for violations of the presentation of financial statements required in the engagement. And suggest that you carry out the full due diligence process first or have carried out a proper process and In accordance with the applicable laws and regulations. And by improving the supervisory system by the authorities (OJK, BEI & Ministry of SOEs).

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