<![CDATA[Overlapping related to state finances also occurs in several judicial decisions, namely the decision of the Constitutional Court of the Republic of Indonesia No. 77/PUU-IX/2011 on the judicial review of Law No. 49 Prp of 1960 concerning the State Receivables Affairs Committee. The substance of the Judicial Review of this Law is to ask the Court to cancel the provisions of Article 4, Article 8, Article 10, and Article 12. In the ruling of the Constitutional Court, it is stated that the assets owned by BUMN are separate from state assets, so that the authority to manage assets, businesses, including the settlement of BUMN debts is subject to limited liability company law based on Law No. 40 of 2007 concerning Limited Liability Companies. The formulation of state financial losses is interpreted as the same as state losses. This can be seen in the provisions of Article 35 paragraph (1) and paragraph (4) of Law Number 17 of 2003 concerning State Finance; Article 1 number 22, and Articles 59 to 67 of Law Number 1 of 2004 concerning State Treasury; Article 20 paragraph (4), paragraph (5), and paragraph (6) of Law Number 30 of 2014 concerning Government Administration. These regulations regulate Treasury Claims (TP) and Compensation Claims (TGR) for non-treasurer state/regional finances. Based on Supreme Court Regulation Number 4 of 2015 concerning Guidelines for Proceedings in the Assessment of Elements of Abuse of Authority, the PTUN has the authority to assess before a criminal process. It is clear that the actions of BUMN directors that result in state financial losses can be subject to administrative and/or criminal sanctions]]>
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