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Separation of State Assets in State-Owned Enterprises from State Liability for Losses Mulyono Dwi Purwanto; Tuti Widyaningrum
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.519

Abstract

The issue of state finance and the separation of state assets in SOEs lies at the intersection of criminal law on corruption, state financial law, and state corporate law, so that the relationship between regimes must be arranged so that corporate losses are not automatically treated as state losses or vice versa. The reform of the 2025 SOE Law emphasizes corporate autonomy that is supervised through audits and the principle of lex specialis. Research Objectives Analyze the legal status of separated state assets in SOEs within the framework of state finances and examine the effect of such separation on the limits of liability for state losses. The research method used is normative juridical based on secondary data with a statutory and conceptual approach. Data were collected through a literature study of the 1945 Constitution, the Corruption Law, the State Finance Law, the 2025 SOE Law, and decisions, then analyzed qualitatively. Research Results The status of separated assets is layered on the horizon of permanent ownership including state finances according to Law 17/2003, while on the horizon of management it becomes corporate capital according to Law 1/2025 in conjunction with Law 16/2025 and the principles of good corporate governance. Losses from state-owned enterprises (SOEs) transform into state losses if they are proven to have reduced state fiscal capacity due to fiduciary violations outside the business judgment rule. Furthermore, the separation of assets creates a multi-layered accountability regime based on fault-based liability and positions the SOE Law as a lex specialis, requiring both corporate and fiscal tests before the Corruption Eradication Law is applied as the ultimum remedium.
Rekonstruksi Kerugian Negara dalam Penegakan Tindak Pidana Korupsi yang Melibatkan Badan Usaha Milik Negara Persero Mulyono Dwi Purwanto; Yasmirah Mandasari Saragih; Rio Christiawan
Jurnal Ilmu Hukum Vol. 15 No. 2 (2026): Jurnal Ilmu Hukum
Publisher : Fakultas Hukum Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30652/8wcec168

Abstract

The determination of state losses in corruption cases involving Persero State-Owned Enterprises (SOEs) shows conceptual weaknesses that have a direct impact on legal certainty and the proportionality of punishment. Law enforcement practices exhibit a systemic tendency to equate corporate losses with state losses without operational normative limits, thus expanding the space for overcriminalization of legitimate business decisions. This research aims to analyze these distortions and reconstruct state losses as a precise and measurable element of delicacy. The research uses a normative legal approach based on doctrinal-critical analysis, combined with conceptual approaches and functional comparisons to test the coherence between criminal law, state finance, and corporate law regimes. The findings show that the determination of state losses is still dominated by a formalistic and outcome-oriented approach, without adequate testing of causality, governance, and fiscal verification. This condition blurs the line between business risk and unlawful acts and triggers disparity in judgments. This study proposes a tiered legal reasoning model that requires three cumulative elements, namely normative deviations, measurable actual losses, and accountable causal relationships. The originality of the research lies in the formulation of an integrated analytical framework that operationalizes the validation of state losses normatively and systematically. The contribution of this research strengthens the doctrine of state losses as an element of material crime while providing analytical instruments to improve the consistency of evidence and limit disproportionate criminalization in the enforcement of corruption laws in Persero SOEs.