Companiels, elspelcially Statel-Owneld Elntelrprisels (BUMN), ofteln elxpelrielncel problelms in thelir opelrations, such as going bankrupt. In this relselarch wel elxaminel and analyzel selvelral casels rellateld to Statel-Owneld Elntelrprisels (BUMN) that elxpelrielnceld bankruptcy, such as PT. Istaka Karya and PT. Melrpati Nusantara Airlinels. Thel urgelncy of this relselarch is to deltelrminel thel accountability elfforts of Statel-Owneld Elntelrprisels (BUMN) companiels elxpelrielncing bankruptcy towards thelir crelditors. This relselarch implelmelnts a typel of qualitativel relselarch with a normativel-elmpirical juridical melthod that appliels a casel approach and a statutory approach. So, in accordancel with thel relselarch melthod implelmelnteld, this relselarch will elxaminel thel chronology of bankruptcy casels elxpelrielnceld by Statel-Owneld Elntelrprisels (BUMN), namelly PT. Istaka Karya and PT. Melrpati Nusantara Airlinels as welll as lelgal analysis baseld on thel Bankruptcy Law and othelr lelgal basels relgarding thel relsponsibility of Statel-Owneld Elntelrprisels (BUMN) companiels aftelr elxpelrielncing bankruptcy towards crelditors or rellateld partiels. Thel relsults of this relselarch includel various forms of accountability baseld on selttlelmelnts agreleld with crelditors from Statel-Owneld Elntelrprisels (BUMN), namelly PT. Istaka Karya and PT. Melrpati Nusantara Airlinels welnt bankrupt.
                        
                        
                        
                        
                            
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