Penerapan prinsip good corporate governance dalam perseroan perorangan

Bawotong, Christantia Celine (2023) Penerapan prinsip good corporate governance dalam perseroan perorangan. Masters thesis, Universitas Pelita Harapan.

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Abstract

Dalam upaya menciptakan iklim usaha dan investasi yang sehat Pemerintah mengeluarkan Undang-Undang Cipta Kerja pada tahun 2020, yang digantikan dengan Undang-Undang Nomor 6 Tahun 2023 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 2 Tahun 2022 tentang Cipta Kerja Menjadi Undang-Undang. UU Cipta Kerja memperkenalkan badan hukum yang ditujukan untuk usaha mikro dan kecil, yakni Perseroan Perorangan. Tesis ini akan membahas sistem kepengurusan pada Perseroan Perorangan, serta bagaimana penerapan prinsip-prinsip Good Corporate Governance dalam Perseroan Perorangan berdasarkan UU Cipta Kerja. Metode pendekatan yang digunakan dalam menyusun tesis ini adalah yuridis normatif dengan memeriksa norma hukum dan mempelajari kualitas substansi hukum, khususnya UU Cipta Kerja dan peraturan pelaksananya. Berdasarkan hasil penelitian, sistem kepengurusan Perseroan Perorangan menganut one-tier board system yang mana pemegang saham merangkap sebagai Direktur, dan peran Dewan Komisaris ditiadakan. Selanjutnya, UU Cipta Kerja belum sepenuhnya menerapkan Good Corporate Governance ke dalam ketentuan yang mengatur Perseroan Perorangan, yang mana prinsip akuntabilitas, kemandirian, dan kesetaraan belum tercermin dalam pasal-pasal terkait. Adapun saran yang dapat diberikan dalam tesis ini adalah agar pengaturan Perseroan Perorangan memisahkan peran pemegang saham dan Direktur untuk menghindari pemusatan kekuasaan pada 1 (satu) individu. Selain daripada itu, pengaturan Perseroan Perorangan perlu disempurnakan kembali agar mencerminkan prinsip-prinsip Good Corporate Governance. / In its effort to create a healthy business and investment climate, the Government issued the Job Creation Law in 2020, later annulled by Law Number 6 of 2023 concerning Stipulation of Government Regulation in lieu of Law Number 2 of 2022 concerning Job Creation. The Job Creation Law introduces a legal entity for micro and small businesses known as Individual Company. This thesis will discuss the board system adopted in Individual Company, and how the Good Corporate Governance principles are implemented in Individual Company. The approach used in this thesis is normative juridical by examining legal norms and studying the quality of legal substance, particularly the Job Creation Law and its implementing regulations. Based on the research, it is found that Individual Company adopts one-tier board system, in which the shareholder also holds the position of the Director, and the role of the Board of Commissioners is absent. Furthermore, the Job Creation Law has not fully implemented the principles of Good Corporate Governance, in which the principle of accountability, independency and fairness have not been reflected in the relevant articles. It is suggested that the function of shareholder does not hold the Director position to avoid concentration of power in 1 (one) person. The Job Creation Law that regulates Individual Company needs to be amended so that it reflects the principles of Good Corporate Governance as a whole.

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