Kedudukan Keuangan Negara Dalam Badan Usaha Milik Negara

Harly Clifford Jonas Salmon

doi:10.47268/tatohi.v3i2.1570

Kedudukan Keuangan Negara Dalam Badan Usaha Milik Negara

Harly Clifford Jonas Salmon⁽¹⁾

(1) Fakultas Hukum Universitas Pattimura, Ambon, Indonesia
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Corresponding Author

Abstract

Introduction: The state separates its finances to be used as capital in state-owned enterprises. However, Law Number 17 of 2003 concerning State Finances still counts the separated capital as state finance, contrary to the principle that separated finance is corporate finance.

Purposes of the Research: Analyzing the Position of State Financial Status in State-Owned Enterprises.

Methods of the Research: The research method used is normative juridical, with a statutory and conceptual approach. The sources of legal materials used are primary, secondary, and tertiary legal materials. The technique of collecting legal materials carried out in this research is through literature study.

Results of the Research: The results of the study show that state finances are all rights attached to the state in the form of money or goods, including equity participation in state-owned enterprises. However, in its management, when the capital has been handed over to a state-owned enterprise, the state's financial status has completely changed to private finance, in this case it is a state-owned enterprise in accordance with Article 4 paragraph (1) UUBUMN which states that the company's capital comes from separated state assets. This capital in the legal context of the company is equity capital. Pursuant to the provisions of Article 1 point 7 of Government Regulation Number 72 of 2016 concerning Procedures for Participation and Administration of State Capital in BUMN and Limited Liability Companies, state capital participation is the separation of State assets from the APBN or determination of company reserves or other sources to serve as BUMN capital and/or other limited liability companies are managed as a corporation. has also been explained in the Constitutional Court Decision No. 77/PUU-IX/2011. The Constitutional Court ruled that a BUMN is a business entity that has separate assets from state assets so that the authority to manage business assets, including the settlement of BUMN debts, is subject to the limited liability company law. This is the point of privatization of state finances which are included in state-owned enterprises where the capital is then managed by the business entity with business principles.

Keywords

State Finance; State-Owned Enterprises; Capital

DOI

10.47268/tatohi.v3i2.1570

Published

2023-04-28

How To Cite

APA: Salmon, H.C. (2023). Kedudukan Keuangan Negara Dalam Badan Usaha Milik Negara. TATOHI: Jurnal Ilmu Hukum, 3(2), 198-205. DOI: https://doi.org/10.47268/tatohi.v3i2.1570.

IEEE: H.C. Salmon, "Kedudukan Keuangan Negara Dalam Badan Usaha Milik Negara", TATOHI J. Ilmu Huk., vol. 3, no. 2, pp. 198-205, Apr. 2023. Accessed on: Apr. 29, 2025. [Online]. Available DOI: https://doi.org/10.47268/tatohi.v3i2.1570

Harvard: Salmon, H.C., (2023). "Kedudukan Keuangan Negara Dalam Badan Usaha Milik Negara". TATOHI: Jurnal Ilmu Hukum, Volume 3(2), pp. 198-205. [Online]. Available DOI: https://doi.org/10.47268/tatohi.v3i2.1570 (Accessed on: 29 April 2025)

Chicago: Salmon, Harly Clifford Jonas. "Kedudukan Keuangan Negara Dalam Badan Usaha Milik Negara." TATOHI: Jurnal Ilmu Hukum 3, no. 2 (April 28, 2023): 198-205. Accessed April 29, 2025. doi:10.47268/tatohi.v3i2.1570

Vancouver: Salmon HC. Kedudukan Keuangan Negara Dalam Badan Usaha Milik Negara. TATOHI J. Ilmu Huk. [Internet]. 2023 Apr 28 [cited 2025 Apr 29];3(2):198-205. Available from: https://doi.org/10.47268/tatohi.v3i2.1570

MLA 8th: Salmon, Harly Clifford Jonas. "Kedudukan Keuangan Negara Dalam Badan Usaha Milik Negara." TATOHI: Jurnal Ilmu Hukum, vol. 3, no. 2, 28 Apr. 2023, pp. 198-205, doi:10.47268/tatohi.v3i2.1570. Accessed 29 Apr. 2025.

BibTeX:

@article{TATOHI1570,
		author = {Harly Salmon},
		title = {Kedudukan Keuangan Negara Dalam Badan Usaha Milik Negara},
		journal = {TATOHI: Jurnal Ilmu Hukum},
		volume = {3},
		number = {2},
		year = {2023},
		keywords = {State Finance; State-Owned Enterprises; Capital},
		abstract = {Introduction: The state separates its finances to be used as capital in state-owned enterprises. However, Law Number 17 of 2003 concerning State Finances still counts the separated capital as state finance, contrary to the principle that separated finance is corporate finance.Purposes of the Research: Analyzing the Position of State Financial Status in State-Owned Enterprises. Methods of the Research: The research method used is normative juridical, with a statutory and conceptual approach. The sources of legal materials used are primary, secondary, and tertiary legal materials. The technique of collecting legal materials carried out in this research is through literature study.Results of the Research: The results of the study show that state finances are all rights attached to the state in the form of money or goods, including equity participation in state-owned enterprises. However, in its management, when the capital has been handed over to a state-owned enterprise, the state's financial status has completely changed to private finance, in this case it is a state-owned enterprise in accordance with Article 4 paragraph (1) UUBUMN which states that the company's capital comes from separated state assets. This capital in the legal context of the company is equity capital. Pursuant to the provisions of Article 1 point 7 of Government Regulation Number 72 of 2016 concerning Procedures for Participation and Administration of State Capital in BUMN and Limited Liability Companies, state capital participation is the separation of State assets from the APBN or determination of company reserves or other sources to serve as BUMN capital and/or other limited liability companies are managed as a corporation. has also been explained in the Constitutional Court Decision No. 77/PUU-IX/2011. The Constitutional Court ruled that a BUMN is a business entity that has separate assets from state assets so that the authority to manage business assets, including the settlement of BUMN debts, is subject to the limited liability company law. This is the point of privatization of state finances which are included in state-owned enterprises where the capital is then managed by the business entity with business principles.},
				issn = {2775-619X},		pages = {198--205}			doi = {10.47268/tatohi.v3i2.1570},
				url = {https://fhukum.unpatti.ac.id/jurnal/tatohi/article/view/1570}
		}

RefWorks:

Citation format: Download Citation:

Adnan Buyung Nasution, Instrumen Pokok Hak Asasi Manusia. Jakarta: Yayasan Obor Indonesia, 2006.

Agus Adhari, (2009). Kedudukan Keuangan BUMN terhadap Keuangan Negara. Jurnal Dialogia Iusticia. 6 no 1

Ahmad Purwono, Excellent people, Excellent Business: Pemikiran Strategik untuk Human Capital Indonesia. Jakarta: Gramedia Pustaka Utama, 2007.

Alfin Sulaiman, Keuangan Negara pada BUMN dalam Perspektif Ilmu Hukum, Alumni, Bandung, 2011.

Dibyo Sumantri, Perjalanan Panjang Berliku: Perjalanan BUMN 1993-2003, Jakarta: Media Presindo, 2004.

Hadi Susastro dkk (Peny), Pemikiran dan Permasalahan Ekonomi di Indonesiadalam Setengah Abad Terakhir. Yogyakarta: Kanisius, 2005.

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Nia K. Winayanti, Hand-out Pengertian Keuangan Negara, FH Unpas, 2015.

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Sugiharto, Peran Strategis BUMN dalam Pembangunan Indonesia Hari ini dan Masa Depan. Jakarta: Elex Media Komputindo, 2007.

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Dublin Core		PKP Metadata Items	Metadata for this Document

1.	Title	Title of document	Kedudukan Keuangan Negara Dalam Badan Usaha Milik Negara

2.	Creator	Author's name, affiliation, country	Harly Clifford Jonas Salmon; Fakultas Hukum Universitas Pattimura, Ambon; Indonesia

3.	Subject	Discipline(s)

3.	Subject	Keyword(s)	State Finance; State-Owned Enterprises; Capital

4.	Description	Abstract	Introduction: The state separates its finances to be used as capital in state-owned enterprises. However, Law Number 17 of 2003 concerning State Finances still counts the separated capital as state finance, contrary to the principle that separated finance is corporate finance.Purposes of the Research: Analyzing the Position of State Financial Status in State-Owned Enterprises. Methods of the Research: The research method used is normative juridical, with a statutory and conceptual approach. The sources of legal materials used are primary, secondary, and tertiary legal materials. The technique of collecting legal materials carried out in this research is through literature study.Results of the Research: The results of the study show that state finances are all rights attached to the state in the form of money or goods, including equity participation in state-owned enterprises. However, in its management, when the capital has been handed over to a state-owned enterprise, the state's financial status has completely changed to private finance, in this case it is a state-owned enterprise in accordance with Article 4 paragraph (1) UUBUMN which states that the company's capital comes from separated state assets. This capital in the legal context of the company is equity capital. Pursuant to the provisions of Article 1 point 7 of Government Regulation Number 72 of 2016 concerning Procedures for Participation and Administration of State Capital in BUMN and Limited Liability Companies, state capital participation is the separation of State assets from the APBN or determination of company reserves or other sources to serve as BUMN capital and/or other limited liability companies are managed as a corporation. has also been explained in the Constitutional Court Decision No. 77/PUU-IX/2011. The Constitutional Court ruled that a BUMN is a business entity that has separate assets from state assets so that the authority to manage business assets, including the settlement of BUMN debts, is subject to the limited liability company law. This is the point of privatization of state finances which are included in state-owned enterprises where the capital is then managed by the business entity with business principles.

5.	Publisher	Organizing agency, location	Faculty of Law Pattimura University

6.	Contributor	Sponsor(s)	Fakultas Hukum Universitas Pattimura, Ambon

7.	Date	(YYYY-MM-DD)	2023-04-28

8.	Type	Status & genre	Peer-reviewed Article

8.	Type	Type

9.	Format	File format	PDF

10.	Identifier	Uniform Resource Identifier	https://fhukum.unpatti.ac.id/jurnal/tatohi/article/view/1570

10.	Identifier	Digital Object Identifier	10.47268/tatohi.v3i2.1570

11.	Source	Title; vol., no. (year)	TATOHI: Jurnal Ilmu Hukum; Vol 3, No 2 (2023): Volume 3 Nomor 2, April 2023

12.	Language	English=en	en

13.	Relation	Supp. Files

14.	Coverage	Geo-spatial location, chronological period, research sample (gender, age, etc.)

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