@phdthesis{digilib59085,
           month = {April},
           title = {ANALISIS KEDUDUKAN BUMN PERSERO
SEBAGAI OBJEK KEWENANGAN PEMERIKSAAN BPK},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.: 19103040106 Faisal Ali Rahman},
            year = {2023},
            note = {Pembimbing: Syaifullahil Maslul, M.H.},
        keywords = {BUMN Persero, BPK, Keuangan Negara, Badan Hukum,
Transformasi Keuangan},
             url = {https://digilib.uin-suka.ac.id/id/eprint/59085/},
        abstract = {In the 1945 Constitution, the state is mandated to be part of the actors in the national
economy. One form of implementation is by establishing a State-Owned Enterprise
(BUMN). This research departs from the inclusion of BUMN Persero as one of the
objects of State Finance which consequently was examined by the Supreme Audit
Agency (BPK). On the grounds that the capital received by BUMN comes from
wealth separated from the APBN. The private SOE finances and the BPK audit
which are public in nature lead to a conflict of norms in terms of the position of the
Persero SOEs.
This research is library research. This study uses a statute approach, which
examines all laws and regulations that are related to the legal issues being studied.
The nature of this research is descriptive-analytical, namely explaining the position
of BUMN Persero and its implications for BPK's audit authority contained in laws
and other literature then analyzed and conclusions drawn.
Based on the results of the compiler's research, BUMN, in this case
especially those in the form of a Persero, are private legal entities based on the Legal
Entity doctrine, meaning that the finances of BUMN Persero are separate from state
finances. Equity participation provided by the state through wealth separated from
the state budget has changed (transformed) the legal status from public finance to
private finance. The implication is that the BPK is not authorized to examine the
finances of state-owned enterprises, the different management between public
finance and private finance makes the task of the BPK very difficult, even though
the task of the BPK itself is already difficult because it oversees the plans,
objectives, processes and results of the State Finance (APBN).}
}