This study aims to obtain a scientific, legal construction regarding the position of the business judgment rule in cases of corruption in a State-Owned Enterprise in the form of a Limited Liability Company. This research is normative legal and uses qualitative methods to produce descriptive data. The documents used are secondary data in the form of primary legal materials and secondary legal materials published in the public domain. The findings of this study conclude that efforts are needed to harmonize the business judgment rule doctrine with the Indonesian legal system and criminal law. The Government of Indonesia and the Legislative Body to make a derivative of Law Number 40 of 2007 concerning Limited Liability Companies or Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas (UUPT No.40/2007) which regulates more clearly and in detail related to the business judgment rule and its derivatives so that there is a sense of justice and legal certainty and legal protection for stakeholders, law enforcers and directors. Thus, the Directors of State-Owned Enterprise s(SOE) or Badan Usaha Milik Negara Pesero (BUMN) in running the company have accountability rules related to business decisions made to optimize the company's performance achievements, which in turn can have a positive impact on the Indonesian economy.
This study aims to present the urgency of preventive supervision based on good corporate governance (GCG) as a strategy for preventing corruption in Indonesian State-Owned Enterprises (SOEs). This research method uses a normative juridical approach, and the type of research carried out is a qualitative approach to produce descriptive data. Data collection techniques are carried out by collecting secondary data through library research, documents in the form of scientific contributions that have been published in research academic databases, and applicable laws and regulations. The dimension of the research problem starts from the fact that there is a lot of mismanagement in Indonesian state-owned companies, and they even go bankrupt. The findings of the research conclude that the strategy for preventing corruption in Indonesian SOEs must be supported by a corporate governance system consisting of governance structures, governance processes, and governance outcomes. In this context, the role of the board of commissioners is expected to be optimal to ensure and supervise the directors related to the corporate governance system in accordance with the principles of GCG in Indonesian SOEs. This has been regulated by several laws and regulations in force in Indonesia. Therefore, it is hoped that the credibility and effectiveness of Indonesian SOEs can be achieved, and have a positive impact on creating value for stakeholders, the economy, and people's welfare. Thus, this study is interesting for companies and other stakeholders to improve the performance of the company in Indonesian SOEs through the creation of better business processes.
Seharusnya, korupsi di BUMN tidak terjadi jika sistem pengawasan berjalan dengan baik dan optimal. Dewan komisaris atau dewan pengawas merupakan organ perusahaan BUMN yang bertanggung jawab untuk melakukan pengawas dengan dibantu oleh komite audit. Oleh karena itu, komite audit dapat menjadi kekuatan tumpuan pencegahan korupsi di BUMN. Namun, peraturan yang mengatur komite audit memiliki beberapa kelemahan. Untuk itu, perlu penguatan hukum bagi komite audit agar perannya dapat lebih optimal dalam pencegahan korupsi. Dalam penelitian ini, rumusan masalah adalah pertama, apa kelemahan peraturan tentang komite audit dan kedua, bagaimana perbaikan peraturan komite audit guna bisa mencegah kerugian keuangan negara di BUMN. Tipologi penelitian ini adalah penelitian normatif, yaitu penelitian terhadap norma hukum sebagai obyeknya. Norma hukum yang menjadi obyek penelitian adalah norma hukum yang mengatur tentang komite audit. Metode analisis yang digunakan adalah analisis kualitatif. Hasil penelitian menunjukan, peraturan yang mengatur komite audit memiliki kelemahan yang terletak pada tiga kelemahan utama, yaitu peran dan tanggungjawab komite audit, operasional komite audit, dan renumerasi komite audit. Dalam rangka penguatan peran komite audit untuk mencegah terjadinya kerugian keuangan negara di BUMN, maka kelemahan peraturan tersebut harus diperbaiki.
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