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Journal : Dialogia Iuridica

Konstruksi Hukum Unsur Mens Rea Dan Kerugian Keuangan Negara Dalam Tindak Pidana Korupsi Pada Badan Usaha Milik Negara (BUMN): Legal Construction of State Financial Loss and the Implementation of the Business Judgment Rule in Act Number 16 of 2025 Beniharmoni Harefa; Siswanto Siswanto
Dialogia Iuridica Vol. 18 No. 1 (2026): Dialogia Iuridica Journal Vol 18 No. 1 Year 2026
Publisher : Faculty of Law, Maranatha Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/di.v18i1.13869

Abstract

State-Owned Enterprises (SOEs) hold a strategic position in the national economic as both economic actor and instruments of the state in promoting public welfare. However, this position gives rise to juridical complexities, particularly concerning directors’ liability for corporate losses that are often classified as state financial losses. This issue has become more prominent following the enactment of Law Number 16 of 2025 on SOEs, which not only strengthens corporate governance but also clarifies the boundary between business risk and unlawful conduct. This research aims to analyze the relationship between mens rea, state financial losses, and corruption offenses within the newly established legal framework governing SOEs, as well as to examine the application of the BJR in limiting the criminalization of business decisions. The research employs a normative juridical method with statutory, case, comparative, and conceptual approaches. The findings indicate that not all losses incurred by SOEs can be classified as state financial losses in the criminal law sense. Criminal liability requires the cumulative fulfillment of state loss, unlawful conduct, and mens rea. In this context, the BJR serves as a legal protection mechanism for directors who act in good faith, with due care, and without conflict of interest, while maintaining a balance between legal certainty, accountability, and managerial discretion
Co-Authors Abdul Kholib Abdul Kholiq Achmad, Nazilah Adiatma Nugroho Al-Fahad, Hamad Faisal Alfian Mahendra Alifa, Virgie Kesfian Amelia, Dean Putri Andi Jefri Ardin Anditya, Ariesta Wibisono Annisa Carolin Ardin, Andi Jefri Aura Islami, Diajeng Dhea Annisa Ayu Astari, Sindi Azzizah, Khoerina Bambang Waluyo Bambang Waluyo Carissa Nuramallia Prihatna Christian Goklas Citraresmi Widoretno Putri Cornelius, Arilasman Fachri, Amanda Maharani Fernando, Zico Junius Fibriana, Ainur Firdha Sifana Garry, Garry Handar Subhandi Bakhtiar Handoyo Prasetyo Hartono, Teguh Humana, Sri I Putu Sastra Wibawa Indrirarosa, Martina Intan Riani, Marsya Islami, Diajeng Dhea Annisa Aura Jeanny Anggita Fitriyani Juniawaty, Tata Adela Kinanti Alysha Putri Haryanto Kinanti Puput Septiana Laksmana Triwiraputra, Ega Larasati, Raden Roro Permata Dewi Lieni Eprencia Bunga Sitompul Maharani, Asari Suci Mahrus Ali Manurung, Karina Hasiyanni Maria Yohana Muhammad Aulia Farhan Muhammad, Faiz Emery Nafaya Ramadhani Bidari Nazli Bin Ismail Nefrisa Adlina Maaruf Novyana, Hilda NurAfni NurAfni Nurasiah, Mita Nurul Bazroh Poerwoko Hadi Sasmito Prabowo, M Shidqon Prameswari, Athalie Aisyah Putri Tamara Amardhotillah Putri, Maria Sylvia Raya Waruwu, Riki Perdana Ridwansyah, Naufal Nabiil Riyanto Riyanto Said, Fathya Sofia Salma Agustina Salma Agustina Salma Agustina Sanjaya, Aditya Wiguna Sasmito, Poerwoko Hadi Satino Siswanto Siswanto Skandiva, Razananda Subakdi Suherman Supardi Supardi Supardi Supardi Suyanto, Heru Thoriq, Ahmad Reihan Tomi Gumilang, Singgih Tsabitha Afnan Putri Wahyudhi Wahdah, Azzhara Nikita Witasya Aurelia Sulaeman Yohana Damayanti Br Kaban Yuliana Yuli W Yuliana Yuli Wahyuningsih