MALA IN SE : JURNAL HUKUM PIDANA, KRIMINOLOGI DAN VIKTIMOLOGI
Vol. 3 No. 1 (2026): MALA IN SE: Jurnal Hukum Pidana, Kriminologi Dan Viktimologi (April)

RESPONSIBILITY FOR THE MANAGEMENT OF REGIONAL WEALTH SEPARATED FROM REGIONAL OWNED ENTERPRISES IN INDONESIA

Nurakhman (Borobudur University)
Richard (Borobudur University)



Article Info

Publish Date
01 Apr 2026

Abstract

The administration of segregated local assets within Regional-Owned Enterprises (BUMD) serves as a vital mechanism for attaining fiscal autonomy at the regional level; yet, its inherent intricacies often precipitate grave concerns over responsibility and openness. This investigation seeks to evaluate the responsibility framework governing segregated local assets in BUMD, pinpoint discrepancies between statutory mandates and implementation realities, and propose an optimal responsibility paradigm. Adopting a normative juridical methodology incorporating statutory and conceptual perspectives, the study relies on library-based inquiry for data gathering. Key discoveries highlight three core issues: firstly, deficiencies in BUMD's internal control apparatus permit irregularities to evade early detection; secondly, notable inconsistencies prevail between BUMD responsibility rules and financial disclosure routines, fostering juridical vulnerabilities; thirdly, an inadequate assessment process reliant on quantifiable metrics results in subdued and erratic contributions from segregated local assets to Regional Original Revenue. Enhancing internal controls, aligning regulatory standards, and developing a holistic performance appraisal structure emerge as the foremost remedies to foster responsible and fair BUMD administration.

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Journal Info

Abbrev

malainse

Publisher

Subject

Law, Crime, Criminology & Criminal Justice

Description

The aims of this journal is to provide a venue for academicians, researchers, and practitioners for publishing the original research articles or review articles. The scope of the articles published in this journal deals with a broad range of topics in the fields of Material Criminal Law, Criminal ...