<![CDATA[Tujuan penelitian menganalisis keabsahan pendirian Badan Usaha Milik Daerah di Kabupaten Luwu Timur. Untuk mengetahui dan menganalisis kedudukan hukum Badan Usaha Milik Daerah sebagai Perseroan di Kabupaten Luwu Timur Yang Pendiriaanya Dengan Peraturan Kepala Daerah. Tipe penelitian ini adalah penelitian hukum normatif. Hasil penelitian bahwah Pendirian Badan Usaha Milik Daerah di Kabupaten Luwu Timur sah karena Peraturan Bupati yang menjadi dasar pendiriannya dibentuk sesuai kewenangan dan prosedur yang ditetapkan, namun pembentukan Peraturan Bupati tentang Pendirian BUMD tidak sesuai dengan asas kesesuaian antara jenis, hierarki dan materi muatan. Kedudukan hukum BUMD Kabupaten Luwu Timur yang didirikan dengan Peraturan Bupati tetap diakui sebagai perseroan karena status badan hukumnya telah disahkan oleh Menteri Hukum dan Ham Republik Indonesia berdasarkan Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas. The research objective is to analyze the legality of the establishment of Regionally Owned Enterprises in East Luwu Regency. To find out and analyze the legal position of Regionally Owned Enterprises as Companies in East Luwu Regency which were established under Regional Head Regulations. This type of research is normative legal research. The research results show that the establishment of a Regionally Owned Enterprise in East Luwu Regency is legal because the Regent's Regulation which is the basis for its establishment was formed by the authority and procedures established, however, the formation of the Regent's Regulation concerning the Establishment of BUMD is not by the principle of conformity between type, hierarchy and content material. The legal status of East Luwu Regency BUMD which Regent's Regulation established is still recognized as a company because its legal entity status has been ratified by the Minister of Law and Human Rights of the Republic of Indonesia based on Law Number 40 of 2007 concerning Limited Liability Companies.]]>
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