Muhamad Rizal, Tubagus (2023) PERTANGGUNGJAWABAN DEWAN DIREKSI BUMN AKIBAT KEPUTUSAN BISNIS (BUSSINESS JUDGEMENT RULE) YANG MERUGIKAN KEUANGAN NEGARA. ( STUDI PUTUSAN : PUTUSAN MAHKAMAH AGUNG NO : 121 K/Pid.Sus/2020). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
Many people think that state-owned companies are extraordinary economic forces and drivers. However, on the one hand, State-Owned Enterprises in the form of Limited Liability Companies often experience very large losses. This is caused by business decisions taken by the SOE Directors. As in the problem related to the Business Judgment Rule by Karen Agustiawan as President Director of PT. Pertamina). The identification of the problem is what is the Accountability of the Board of Directors of BUMN for Business Decisions that are detrimental to State Finances and also How is the Mechanism of Business Decisions of the Board of Directors of BUMN for the management of state finances after the issuance of Supreme Court Decision No. 121k/Pid.Sus/2020. The theory used is Official Accountability Theory and State Finance Theory. The research method is Juridical Empirical. Analytical Descriptive Research Specifications. The source of data is primary data supported by secondary data. Data Collection Techniques, namely Library Research Techniques. The data obtained was analyzed descriptively with a qualitative data analysis approach. The results of the research regarding the Accountability of the Board of Directors of BUMN for Business Decisions (Business Judgment Rule) that are detrimental to state finances is that the Board of Directors is free from all lawsuits as long as it uses the Business Judgment Rule principle as regulated in Article 97 of the Company Law as long as the business decision is based on good faith. and also purely for the benefit of the company. However, because the wealth of SOEs is interpreted as state finances, and state losses are interpreted as the same as state financial losses, the conclusion is that they are required to return the losses in accordance with Supreme Court Regulation Number 4 of 2015.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Banyak kalangan berpendapat, perusahaan BUMN merupakan kekuatan dan penggerak ekonomi luar biasa. Namun, disatu sisi Badan Usaha Milik Negara yang berbentuk Perseroan Terbatas sering mengalami kerugian dalam jumlah sangat besar ,hal ini diakibatkan oleh keputusan bisnis yang diambil oleh Direksi BUMN.. Seperti dalam permasalahan terkait Risiko Pengambilan Keputusan Bisnis (Business Judgement Rule) oleh Karen Agustiawan selaku Direktur Utama PT. Pertamina). Adapun identifikasi masalahnya adalah Bagaimana Pertanggungjawaban Dewan Direksi BUMN terhadap Keputusan Bisnis yang merugikan Keuangan Negara sebelum terbitnya Putuan MA No.121k/Pid.Sus/2020 ? dan juga Bagaimana Mekanisme Keputusan Bisnis Dewan Direksi BUMN terhadap pengelolaan keuangan negara pasca terbitnya Putuan MA No.121k/Pid.Sus/2020 ? Teori yang digunakan adalah Teori Pertanggungjawaban Pejabat dan Teori Keuangan Negara. Metode Penelitian yaitu Yuridis Empiris. Spesifikasi Penelitian secara Deskriptif Analitis. Sumber Data yaitu Data Primer ditunjang dengan Data Sekunder. Teknik Pengumpulan Data yaitu Teknik Penelitian Kepustakaan. Data diperoleh dianalisis secara deskriptif dengan pendekatan Analisa data kualitatif. Hasil penelitian mengenai Pertanggungjawaban Dewan Direksi BUMN terhadap Keputusan Bisnis (Business Judgement Rule) yang merugikan keuangan negara menghasilkan kesimpulan bahwa Dewan Direksi terbebas dari segala tuntutan hukum selama ia menggunakan prinsip Business Judgement Rule yang diatur dalam pasal 97 UUPT selama keputusan bisnisnya tersebut didasarkan atas adanya itikad baik dan juga murni untuk kepentingan perusahaan semata.Namun, karena Kekayaan BUMN diintepretasikan sebagai keuangan negara, dan kerugian negara diintepretasikan sama dengan kerugian keuangan negara, maka, saran penulis untuk menghindari adanya kekeliruan, alangkah baiknya setiap kasus penyalahgunaan wewenang yang berujung pada timbulnya kerugian keuangan negara yang dilakukan oleh Direksi BUMN diproses terlebih dahulu melalui Pengadilan Tata Usaha Negara sesuai dengan Peraturan Mahkamah Agung nomor 4 Tahun 2015 sebelum dilakukan langkah pidana | |||||||||
| Uncontrolled Keywords: | Accountability, SOE Directors, and Business Decisions Pertanggungjawaban, Direksi BUMN, dan Keputusan Bisnis. | |||||||||
| Subjects: | K Law > K Law (General) | |||||||||
| Divisions: | 01-Fakultas Hukum 01-Fakultas Hukum > 74201-Program Studi Ilmu Hukum |
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| Depositing User: | Mr Rizal Tubagus Muhamad | |||||||||
| Date Deposited: | 12 Jul 2023 14:14 | |||||||||
| Last Modified: | 12 Jul 2023 14:14 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/26082 |
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