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Rifqi Aziz, Mohammad
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Education Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences

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Transformasi Perluasan Makna Kerugian Keuangan Negara Atas Anak Usaha Bumn Rifqi Aziz, Mohammad
UNES Law Review Vol. 6 No. 3 (2024): UNES LAW REVIEW (Maret 2024)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i3.1916

Abstract

In its journey, the concept of state finance, especially the development of the concept of separation of State Finance and State-Owned Enterprises (BUMN), has undergone a fairly progressive transformation. The idea of separating state assets from BUMN assets has implications for affirming that capital participation from the government to the state budget does not make BUMN assets become state-owned assets, so that losses experienced by BUMN are not state losses. However, the definition of separation of wealth has not been strictly applied to SOE subsidiaries, resulting in confusion about the financial status of SOE subsidiaries if they experience losses.
Transformasi Perluasan Makna Kerugian Keuangan Negara Atas Anak Usaha Bumn Rifqi Aziz, Mohammad
UNES Law Review Vol. 6 No. 3 (2024)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i3.1916

Abstract

In its journey, the concept of state finance, especially the development of the concept of separation of State Finance and State-Owned Enterprises (BUMN), has undergone a fairly progressive transformation. The idea of separating state assets from BUMN assets has implications for affirming that capital participation from the government to the state budget does not make BUMN assets become state-owned assets, so that losses experienced by BUMN are not state losses. However, the definition of separation of wealth has not been strictly applied to SOE subsidiaries, resulting in confusion about the financial status of SOE subsidiaries if they experience losses.
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