Kewenangan Kurator atas Implementasi Business Going Concern Principle dalam Pengurusan Boedel Pailit - Sultan, Almas (Officium Notarium, 2023)
Law Number 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations was formed to distribute the debtor's bankruptcy debt to creditors proportionally and fairly. A company that has been declared bankrupt but does not yet have insolvent status is not considered to have ended so bankruptcy will not stop business operations or can be called a business going concern. According to this law, companies can continue their operations even though they are deemed unable to pay their debts. This is different from what is explained in the Limited Liability Company Law which requires the dissolution of the company after it reaches a level of inability to pay debts. This raises questions that are formulated in the problem formulation, namely first, how to implement the principle of business continuity (Business Going Concern) in bankruptcy cases, second, what is the responsibility of the Curator due to the implementation of a going concern which fails in its implementation due to the company's stock valuation decreasing. This research uses a normative legal method supported by a statutory approach. The results of this research conclude that, firstly, if the curator assesses that there is potential to increase the valuation value of the bankrupt debtor, then going concerned is the right way as proven by analysis from the auditor to fulfill the debtor's achievements. Second, if after carrying out a business going concern the company's value continues to decline, then the curator should stop business activities and immediately settle the bankruptcy assets.Key Word: Continuity, Bankruptcy, Curator AbstrakUndang-Undang Nomor 37 Tahun 2004 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang (UUKPKPU) dibentuk dengan tujuan untuk membagikan boedel pailit debitur kepada para kreditor secara proporsional dan adil. Perusahaan yang telah dinyatakan pailit tetapi belum berstatus insolven, belum dianggap telah berakhir sehingga keadaan pailit tidak akan menghentikan operasional bisnis atau dapat disebut sebagai kelanjutan usaha (business going concern). Menurut UUKPKPU, perusahaan masih dapat melanjutkan operasinya meskipun dianggap tidak mampu membayar utangnya. Hal ini berbeda dengan yang dijelaskan pada Undang-Undang Perseroan Terbatas yang mengharuskan pembubaran perusahaan setelah mencapai tingkat ketidakmampuan membayar utang. Hal ini menimbulkan pertanyaan yang dirumuskan ke dalam rumusan masalah, yaitu pertama, Bagaimana implementasi asas kelangsungan usaha (Business Going Concern) dalam perkara kepailitan, kedua, bagaimana tanggung jawab kurator akibat penerapan going concern yang gagal dalam pelaksanaanya akibat valuasi boedel perseroan yang menurun. Penelitian ini menggunakan metode hukum normatif yang didukung dengan pendekatan undang-undang. Hasil dari penelitian ini menyimpulkan bahwa, pertama apabila Kurator menilai adanya potensi untuk menaikkan nilai valuasi debitur pailit, maka going concern merupakan cara yang tepat dengan dibuktikan dengan analisis dari auditor demi pemenuhan prestasi debitur. Kedua, apabila setelah dijalankannya business going concern namun nilai perusahaan kian menurun, maka kurator sebaiknya menghentikan kegiatan usaha dan segera membereskan harta pailit.Kata-kata Kunci: Kelangsungan, Kepailitan, Kurator