DOI: https://doi.org/10.14710/jphi.v6i2.193-209

Kerugian Bisnis Persero: Business Judgment Rule Versus Delik Korupsi

*A'an Efendi orcid  -  Fakultas Hukum, Universitas Jember, Indonesia
Dyah Ochtorina Susanti orcid scopus  -  Fakultas Hukum, Universitas Jember, Indonesia
Suwardi Suwardi  -  Fakultas Hukum, Universitas Jember, Indonesia

How to cite (IEEE): A. Efendi, D. O. Susanti, and S. Suwardi, "Kerugian Bisnis Persero: Business Judgment Rule Versus Delik Korupsi," Jurnal Pembangunan Hukum Indonesia, vol. 6, no. 2, pp. 193-209, Jun. 2024. https://doi.org/10.14710/jphi.v6i2.193-209
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Abstract

Persero yang beroperasi pada area hukum privat (hukum perseroan) dan hukum publik (hukum keuangan negara) menimbulkan problematik ketika bisnis Persero mengalami kerugian. Penelitian ini bertujuan untuk menjawab permasalahan kerugian bisnis Persero apakah merupakan kerugian bisnis komersial atau kerugian keuangan negara. Penelitian menggunakan hukum doktrinal dengan pendekatan perundang-undangan, konseptual, dan kasus. Pasal 2 huruf g Undang-Undang Keuangan Negara yang dijustifikasi Putusan Mahkamah Konstitusi No. 48/PUU-XI/2013 dan Putusan Mahkamah Konstitusi No. 26/PUU-XIX/2021 yang menyatakan bahwa kekayaan negara yang telah dipisahkan ke dalam Persero tetap bagian dari kekayaan negara adalah tidak tepat. Kekayaan negara yang telah dipisahkan menjadi modal Persero secara hukum telah beralih menjadi kekayaan perseroan. Konsekuensi hukumnya kerugian Persero merupakan kerugian bisnis yang penyelesaiannya menggunakan prinsip-prinsip hukum perseroan. Direksi yang tanpa itikad buruk menyebabkan kerugian bagi Persero dilindungi prinsip business judgment rule dan tidak dapat didakwa perkara delik korupsi.

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Keywords: Perusahaan Perseroan; Kekayaan Perusahaan Perseroan; Kerugian Bisnis

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Section: Research Articles
Language : ID
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