Jentera: Jurnal Hukum

Vol. 6 No. 1 (2025): Jentera: Jurnal Hukum
Articles

Corporate Accountability for State Financial Losses in State-Owned Enterprises

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  • Fernando Tantaru
Fernando Tantaru
Universitas Pattimura

Published 2025-08-05

Keywords

  • Pertanggungjawaban Korporasi,
  • Kerugian Keuangan Negara,
  • BUMN,
  • Hukum Bisnis,
  • Pengelolaan BUMN,
  • Corporate Responsibility,
  • Financial Loss to the State,
  • SOEs,
  • Business Law,
  • SOE Management
    • ...More
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Copyright Notice

Abstract

Penelitian ini bertujuan untuk menganalisis pertanggungjawaban korporasi atas kerugian keuangan negara yang disebabkan oleh kelalaian dalam pengelolaan BUMN. Metode yang digunakan dalam penelitian ini adalah penelitian hukum normatif, dengan pendekatan perundang-undangan dan konseptual. Penelitian ini mengkaji peraturan-peraturan yang mengatur pengelolaan BUMN serta menelaah penerapan pertanggungjawaban hukum terhadap pengelola BUMN yang menyebabkan kerugian keuangan negara. Hasil penelitian menunjukkan bahwa meskipun terdapat regulasi yang mengatur pertanggungjawaban pengelola BUMN, penerapan hukum yang tegas terhadap pengelola yang menyebabkan kerugian negara masih belum optimal. Pengelolaan yang tidak transparan, pengawasan yang lemah, dan kebijakan pemerintah yang tidak konsisten menjadi faktor penyebab utama terjadinya kerugian tersebut. Penelitian ini merekomendasikan perlunya penguatan sistem pengawasan, penerapan manajemen risiko yang lebih baik, serta penegakan hukum yang lebih tegas terhadap pengelola BUMN yang menyebabkan kerugian negara.

The Constitutional Court’s decision in the case of the 2024 North Barito Regent and Vice Regent Election Result This study aims to analyze the corporate responsibility for the financial losses to the state caused by negligence in managing SOEs. The method used in this research is normative legal research, with legislative and conceptual approaches. This study examines the regulations governing SOE management and explores the implementation of legal responsibility for SOE managers who cause financial losses to the state. The research findings indicate that despite existing regulations on corporate responsibility, the enforcement of strict legal measures against managers causing state financial losses remains insufficient. Lack of transparency, weak supervision, and inconsistent government policies are the main factors leading to such losses. This study recommends strengthening the supervision system, applying better risk management, and enforcing stricter legal measures against SOE managers responsible for financial losses to the state.

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