Keuangan negara menurut asas akuntabilitas dalam pengelolaan badan usaha milik negara perusahaan perseroan = State finance according to the accountability principle in the management of state-owned limited liability company

Dominica, Dora (2022) Keuangan negara menurut asas akuntabilitas dalam pengelolaan badan usaha milik negara perusahaan perseroan = State finance according to the accountability principle in the management of state-owned limited liability company. Masters thesis, Universitas Pelita Harapan.

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Abstract

Badan Usaha Milik Negara (BUMN) memiliki peran penting untuk dapat menyelenggarakan perekonomian nasional. Kemajuan suatu negara tidak dapat terlepas dari peranan hukum dan ekonomi. BUMN dituntut untuk dapat memberi sumbangsih bagi perekonomian nasional terkhusus pada penerimaan negara sehingga BUMN dituntut untuk mengejar keuntungan. Dalam penelitian ini, yang menjadi fokus pembahasan yaitu BUMN yang berbentuk Perusahaan Perseorangan (Persero). Dalam pengelolaan BUMN Persero dikenal suatu asas yang dinamakan asas akuntabilitas, yang menitikberatkan kejelasan fungsi, pelaksanaan, dan pertanggungjawaban organ perseroan, khususnya berkaitan dengan pengelolaan keuangan BUMN Persero. Modal BUMN berasal dari kekayaan negara yang dipisahkan. Akan tetapi saat ini adalah masih terdapat 2 pola pemikiran yang berkontradiksi terkait dengan posisi keuangan negara. Penulisan tesis ini menggunakan penelitian hukum normatif yuridis dengan melihat peraturan-peraturan terkait keuangan negara yang berkaitan dengan asas akuntabilitas dan juga menggunakan studi kasus yang terjadi di suatu BUMN Persero yaitu kasus Karen Agustiawan selaku Direktur Utama PT Pertamina melakukan Participating Interest sebesar 10% ke ROC Oil Company, Australia dan dinyatakan merugikan keuangan negara. Hasil dari penelitian ini menunjukan, suatu modal yang dipisahkan dan telah disertakan ke dalam suatu BUMN Persero seharusnya sudah lagi tidak dapat dianggap sebagai kekayaan negara, dikarenakan BUMN Persero modalnya berbentuk saham, sehingga penyertaan modal yang terpisah dari negara sudah beralih menjadi kepemilikan saham. Dengan demikian maka sudah tidak lagi menjadi kepentingan publik, melainkan kepentingan privat. Untuk mencegah timbulnya peraturan yang tumpang tindih dan pengertian yang kabur terhadap keuangan negara, maka peraturan keuangan negara saat ini perlu segera diperbaiki, agar jangan sampai lagi terjadi kembali kesalahan pemahaman posisi keuangan negara dalam pengimplementasiannya, terlebih asas akuntabilitas itu telah dijalankan dengan sebaik-baiknya tetapi dikarenakan kerancuan peraturan menyebabkan terjadinya kasus seperti yang dialami oleh Karen. / State-Owned Enterprise (Badan Usaha Milik Negara or BUMN) holds an important role to carry out the national economy. The advancement of a state is inseparable from the role of law and economy. BUMN is expected to provide contributions for the national economy, especially towards the state revenue, therefore BUMN is expected to aim for profit. Within this research, the issue that will be focused on is BUMN in the form of Limited Liability Company (Perusahaan Perseroan or Persero). Within the management of BUMN Persero, there is a known principle called the accountability principle, which focuses on the clarity of function, execution, and accountability of company organs, especially related to the financial management of BUMN Persero. BUMN capital derives from a separated state wealth. However, currently, there are still 2 contradicting thinking patterns in relation to the state finance position. The formulation of this thesis uses normative juridical legal research by observing regulations related to state finance which relates to the accountability principle and also uses case study which happens within a BUMN Persero, namely the case of Karen Agustiawan as the President Director of PT Pertamina which conducted Participating Interest in the amount of 10% to ROC Oil Company, Australia and is declared to be prejudicial towards the state finance. The result of this research shows, that a separated capital that has been injected into a BUMN Persero ideally should no longer be regarded as a state wealth since a BUMN Persero’s capital is in the form of shares, therefore, a capital injection separate from the state has been converted into share ownership. Therefore, it is no longer regarded as public interest, but rather, a private interest. To prevent the emergence of an overlapping regulation and a vague understanding towards state finance, therefore, the current state finance regulation shall be adjusted immediately, as to prevent the re-occurrence of misinterpretation of the position of state finance within its implementation, especially since the accountability principle has been conducted properly, however, due to the vague nature of the regulation, cases such as experienced by Karen unfortunately occurs.

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Dominica, DoraNIM01659210017doradominica17@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorConboy, Maria Gracia Sari SoetopoNIDN0323076702maria.soetopo@gmail.com
Uncontrolled Keywords: Keuangan Negara ; Asas Akuntabilitas ; Badan Usaha Milik Negara Perusahaan Perseorangan ; State Finance ; Accountability Principle ; State-Owned Limited Liability Company
Subjects: K Law > K Law (General)
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law
Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law
Depositing User: Users 22096 not found.
Date Deposited: 04 Jan 2023 01:12
Last Modified: 09 Mar 2023 01:46
URI: http://repository.uph.edu/id/eprint/52142

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