Kerugian Keuangan Negara Di Badan Usaha Milik Negara

Abstract

State Finances are all state assets in any form, whether separated or not separated, including all portions of state assets and all rights and obligations arising from being under the control, management, and responsibility of State-Owned Enterprises (BUMN)/Regional-Owned Enterprises (BUMD), foundations, legal entities, companies with state capital, or companies with third-party capital under agreements with the state. On the other hand, the State-Owned Enterprise Law positions all or most of its capital as owned by the state through direct participation or through special rights held by the Republic of Indonesia. Legally, state assets or state finances deposited into the treasury of a StateOwned Enterprise (BUMN) legally become the property of the BUMN itself. This separates state assets from BUMN assets. A State-Owned

Enterprise is a separate legal entity, an artificial person, and a legal person. Therefore, the state's position in a BUMN is as a private legal entity (shareholder), not a public legal entity. Therefore, physically, state finances deposited into the BUMN treasury are valued as shares. Based on the principle of lex specialis derogat legi generale (special rules override general rules), the rule used to determine the state financial status of SOEs is the State-Owned Enterprises Law. The State Owned Enterprises Law must be treated as a special rule (les specialis). Furthermore, if linked to the principle of lex posteriori derogat legi priori (new rules override old rules), then the State-Owned Enterprises Law must be the legal basis for determining the state financial status of SOEs.