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primary topic: TINJAUAN HUKUM ATAS TIDAK DIJALANKANNYA ASAS KELANGSUNGAN USAHA (GOING CONCERN) DALAM KEPAILITAN PT SRITEX

TINJAUAN HUKUM ATAS TIDAK DIJALANKANNYA ASAS KELANGSUNGAN USAHA (GOING CONCERN) DALAM KEPAILITAN PT SRITEX
type: Thesis
type: Article
abstract: The going concern principle under Law Number 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations (Indonesian Bankruptcy and PKPU Law is intended as an instrument to prevent immediate liquidation and to optimize the value of the bankruptcy estate. However, this principle is regulated in a normative manner and is not accompanied by clear operational indicators, causing its implementation to largely depend on the curator’s discretion as well as the approval of creditors and the supervisory judge. This research aims to analyze the decision not to apply the going concern principle in the bankruptcy of PT Sri Rejeki Isman Tbk (PT Sritex) under the Bankruptcy and PKPU Law, as well as the legal consequences arising from such decision. This study employs a normative legal research method with statutory, conceptual, and comparative approaches, using the theories of legal certainty and legal utility as analytical frameworks. Data collection is conducted through library research, supported by interview data from relevant parties as supplementary materials. The data are then analyzed qualitatively and presented in a descriptive-analytical. The findings of this research indicate that the curator’s decision not to apply the going concern principle in the bankruptcy of PT Sri Rejeki Isman Tbk (PT Sritex) is in accordance with Article 104 paragraph (1), Article 179 paragraph (1), and Article 181 paragraph (1) of the Bankruptcy and Suspension of Debt Payment Obligations Law (UU K-PKPU). This decision is based on the curator’s lawful discretionary authority to propose or not to propose the continuation of the bankrupt debtor’s business, grounded in an assessment of the company’s financial condition, and has obtained approval from the supervising judge. Although the UU K-PKPU does not provide standardized normative indicators for determining a prospective debtor, does not mandate a going concern audit opinion, and does not explicitly regulate the involvement of independ…
date: 2026-01-26
status: published
author list: authors
type: EPrint
type: ThesisEPrint
is part of: repository
has document: TINJAUAN HUKUM ATAS TIDAK DIJALANKANNYA ASAS KELANGSUNGAN USAHA (GOING CONCERN) DALAM KEPAILITAN PT SRITEX (Text)
has version: TINJAUAN HUKUM ATAS TIDAK DIJALANKANNYA ASAS KELANGSUNGAN USAHA (GOING CONCERN) DALAM KEPAILITAN PT SRITEX (Text)
has published: TINJAUAN HUKUM ATAS TIDAK DIJALANKANNYA ASAS KELANGSUNGAN USAHA (GOING CONCERN) DALAM KEPAILITAN PT SRITEX (Text)
subject: 340 Ilmu Hukum

TINJAUAN HUKUM ATAS TIDAK DIJALANKANNYA ASAS KELANGSUNGAN USAHA (GOING CONCERN) DALAM KEPAILITAN PT SRITEX (Text)
type: Document
has file: 22103040151_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
has part: 22103040151_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf

TINJAUAN HUKUM ATAS TIDAK DIJALANKANNYA ASAS KELANGSUNGAN USAHA (GOING CONCERN) DALAM KEPAILITAN PT SRITEX (Text)
type: Document

UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

FAKULTAS SYARIAH DAN HUKUM, UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

NIM.: 22103040151 Zendy Ichsan Primananda
type: Person
given name: NIM.: 22103040151
family name: Zendy Ichsan Primananda

HTML Summary of #75604 TINJAUAN HUKUM ATAS TIDAK DIJALANKANNYA ASAS KELANGSUNGAN USAHA (GOING CONCERN) DALAM KEPAILITAN PT SRITEX
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primary topic: TINJAUAN HUKUM ATAS TIDAK DIJALANKANNYA ASAS KELANGSUNGAN USAHA (GOING CONCERN) DALAM KEPAILITAN PT SRITEX

340 Ilmu Hukum
type: Concept