Legal Problems Regarding State Financial Losses Due to Corruption in State-Owned Enterprises (Research Study at the Bogor Regency District Attorney's Office)

Rizky Chaniago, Gunarto Gunarto

Abstract


Abstract. The element of corruption in BUMN Persero is state losses. Based on the definition of state finances contained in Article 2 letter g of Law No. 17 of 2003 concerning State Finances. However, this provision differs in the substance of the BUMN Law which states that BUMN Persero is a private legal entity that has its own independence. There is an overlap of several rules which on the one hand state that the money has been transferred to the BUMN's own finances and on the one hand state that the money is absolutely state finances. The aim of this research is to find out and analyze (1) the existence of BUMN in the Indonesian state administration system from a state financial perspective, (2) the pattern of law enforcement for criminal acts of corruption in BUMN which cause losses to state finances, (3) the solution concept in overcoming legal problems regarding the element of state losses due to criminal acts of corruption in BUMN. The aproach method used in this study is sociological juridical. The specifications of this study are descriptive analytical. The data sources used are primary data and secondary data. Based on the  of the research and discussion, it can be concluded: (1) In relation to the management of state finances separated in BUMN, the Law on State Finances confirms that state assets separated in BUMN are legally normatively included in state finances as regulated in Article 2 letter g which states that state assets/regional assets managed independently or by other parties in the form of money, securities, receivables, goods, and other rights that can be valued in money, including assets separated in state companies/regional companies; (2) If legally normatively in describing the pattern of law enforcement against corruption in BUMN without considering the problematic ambiguity of the latest BUMN Law with the Corruption Law, the patterns revealed by the Prosecutor in law enforcement against corruption in BUMN include proof in calculating state financial losses; (3) There is a major indication of the creation of hidden resistance for BUMN officials if legal provisions are not accompanied by strict accountability tools. This concern is justified considering that not all business policy-making is within the framework of public interest; There are times when a wrong business decision can be disguised as a strategic policy when in fact there is a conflict of interest involved.


Keywords


Keywords: Corruption; State Losses; State-Owned Enterprises.

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References


Journals:

Ade Mahmud, 2018. Problems of Asset Recovery in Returning State Losses Due to Corruption, Judicial Journal, 11 (3),

B. Kurniawan, 2024. Measuring the Effectiveness of the Revision of the Corruption Law in BUMN Governance. Indonesian Legislation Journal, 21(1),

Dian Puji Nugraha Simatupang, 2021. Determination of State Finances to Realize Social Justice (Social Equity) for all Indonesian People, Journal of Law & Development, 51 (2),

Emmanuel Kevin & Martika Dini Syahputri, 2024. Study of State-Owned Enterprise Finances and Their Losses and Legal Consequences, Responsive Law, 15 (1) February,

Muhammad Teguh Pangestu, 2017, Legal Review of the Decision of the Supreme Court of the Republic of Indonesia Number 417K/PidSus/2014 Reviewed from a Civil Law Perspective (Case Study: PT Merpati Nusantara Airlines), Business Law Review, 1 (2) January,

S. Amalia, 2024. Overlaping Regulations in Handling Corruption in BUMN: The Urgency of Harmonizing Law Enforcement Institutions. Journal of Legislation, 20 (4),

Sartika Nanda Lestari, 2015, Business Judgment Rule as Immunity Doctrine for Directors of State-Owned Enterprises in Indonesia, Notarius, 8 (2),

Zul Afiatul Kharisma, et al. 2021, Responsibility Model for Criminal Acts of Corruption by BUMN as a Corporation: Between Corporate Responsibility and Management, Rewang Rencang: Jurnal Hukum Lex Generalis. 2 (12) December,

Books:

Ahmad Purwono, Excellent people, Excellent Business: Strategic Thinking for Indonesian Human Capital. Jakarta: Gramedia Pustaka Utama, 2007,

James Simanjuntak, et al. 2023, Corporate Governance in Indonesia: Theory, Principles, and Practice, Salemba Publisher

Lapriesta Dwi and Martana Nyoman, 2016, Analysis of Government Policy in Eradicating Corruption as an Effort to Create Clean Governance, Kertha Negara, 04 (2) February,

M Solly Lubis, 2002, National System, Mandar Maju, Bandung,

Tuti Rastuti, 2015, The Ins and Outs of Corporate Law, Bandung, Refika Aditama,

Internet:

https://bumn.go.id/portfolio/overview, Accessed on May 9, 2025

https://jdih.dpr.go.id/berita/detail/id/53917/t/UU+BUMN+Disahkan%3A+Tantangan+dan+Hopes+Bagi+Masa+Depan+Perekonomian+Nasional, Accessed On May 9, 2025

https://law.ui.ac.id/diskursus-anak-perusahaan-bumn-oleh-dr-dian-puji-n-simatupang, Accessed on May 9, 2025

https://news.detik.com/berita/d-6148966/jaksa-agung-kasus-pengadaan-pesawat-garuda-rusakikan-negara-rp-8-8-t, Accessed May 11, 2025

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https://rmol.id/foto/2024/09/26/638532/kejati-sumut-tahan-5-tersangka-dugaan-korupsi-pt-angkasa-pura-ii-kuala-namu, Accessed on May 11, 2025

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https://www.tempo.co/hukum/kejari-cibinong-tahan-pegawai-bni-yang-cairkan-kredit-fiktif-senilai-rp-725-juta-1173992

Regulation:

Article 1 Number 3 of Law Number 1 of 2025 concerning the Third Amendment to Law Number 19 of 2003 concerning State-Owned Enterprises

Article 1 Number 3 of Law Number 19 of 2003 concerning State-Owned Enterprises

Article 1 Number 4 of Law Number 1 of 2025 concerning the Third Amendment to Law Number 19 of 2003 concerning State-Owned Enterprises

Article 1 Number 4 of Law Number 19 of 2003 concerning State-Owned Enterprises

Article 1 Number 5 of Law Number 1 of 2025 concerning the Third Amendment to Law Number 19 of 2003 concerning State-Owned Enterprises

Article 2 Letter g of Law Number 17 of 2003 concerning State Finances

Article 35 of Law Number 17 of 2003 concerning State Finances

Article 4 Number 1 of Law Number 1 of 2025 concerning the Third Amendment to Law Number 19 of 2003 concerning State-Owned Enterprises

Article 4 Paragraphs 1 and 2 of Law Number 1 of 2025 concerning the Third Amendment to Law Number 19 of 2003 concerning State-Owned Enterprises

Article 59 paragraph 1 Law no. 1 of 2004 concerning State Treasury

Interview:

Interview with Ate Quesyini Ilyas, as Head of the Special Crimes Section of the Bogor District Prosecutor's Office, Held on May 2, 2025




DOI: http://dx.doi.org/10.30659/jhku.v20i2.46210

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