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Application of The Business Judgment Rule in Decision-Making by The Board of Directors of State-Owned Enterprises Firli Syarifah; Wahyudi Wahyudi
Journal of Progressive Law and Legal Studies Том 4 № 01 (2026): Journal of Progressive Law and Legal Studies
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jplls.v4i01.2245

Abstract

State-Owned Enterprises (SOEs) play a strategic role in Indonesia’s national economy by combining business objectives with public service mandates. This dual function places SOE directors in a difficult position when making business decisions involving risks, as any financial loss may lead to legal or even criminal liability. The Business Judgment Rule (BJR) serves as a legal principle that protects directors who make business decisions in good faith, with due care, and without conflicts of interest. In Indonesia, this principle is reflected in Article 97 paragraph (5) of the Company Law and the SOE Law, and further supported by Supreme Court Regulation No. 4 of 2023. This study employs a normative juridical method with a descriptive-analytical approach to statutory regulations and legal doctrines. The findings indicate that although BJR has a legal foundation, its practical application remains problematic due to overlapping regulations, differing perspectives between business actors and law enforcement authorities, and limited understanding of the requirements for BJR protection. Therefore, clearer legal standards and consistent law enforcement are necessary to ensure that BJR functions effectively as both a protective and accountability mechanism for SOE directors.
Pemberdayaan Masyarakat Desa Pangkil melalui Inovasi Brownies Fortifikasi Tepung Ikan Rucah untuk Peningkatan Nilai Tambah Benny Manullang; Cindytia Prastari; Aidil Fadli Ilhamdy; Anggrei Viona Seulalae; Jumsurizal Jumsurizal; R Marwita Sari Putri; R Fathul Rahman; Sri Novalina Amrizal; Lily Viruly; Yulia Oktavia; Azwin Apriandi; Sedianto Harefa; Faiz Maulana Darmawan; Muhammad Ja’far Armandaris; Syarifah Aida Fitri; Istiqhomah Istiqhomah
PRIMA: Journal of Community Empowering and Services Vol 10, No 1 (2026): June
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/prima.v10i1.115038

Abstract

Empowering The Pangkil Village Community Through Innovation of Fortified Brownies Made from By-catch Fish Flour. Pangkil Village, Teluk Bintan District is one of the small islands in the Riau Islands Province that has abundant fishery potential, including bycatch fish, but has not been optimally utilized. Bycatch fish have great potential as cheap and highly nutritious fortified food ingredients in the form of fish meal. This activity aims to improve the knowledge and skills of the Pangkil Village community in processing bycatch fish into innovative products in the form of bycatch fish meal fortified fudgy brownies and to increase the added value of local fishery products. The methods used included socialization, training in making bycatch fish meal-fortified fudgy brownies, organoleptic testing, and activity evaluation. The preparation of fudgy brownies is divided into three parts: preparation of chocolate dough, egg dough, and addition of wheat flour and bycatch fish meal. The resulting fudgy brownies had a whole appearance, a slightly dense texture from the outside but soft inside, chocolate aroma, sweet taste, and brown color. The results of the organoleptic test showed that the panelists liked the bycatch fish meal fortified fudgy brownies in all sensory attributes. The questionnaire analysis results showed that the average training achievement score was 4.42, which fell into the "agree-strongly agree" category. This value indicates that the training activities were effective and well received by the participants. The results of the activity benefit test showed that p>0.05. This indicates that the benefits of the training were felt equally by all participants, both experienced and beginner. These findings indicate that the participatory training methods and hands-on practice used were able to reach all participants equally well. Overall, this activity has contributed to improving the economy of coastal communities and developing local potential based on fishery products.