A State-Owned Enterprise (SOE) is a company business entity in which all or most of its capital is owned by the state through direct participation from the separated state assets. The research method in the present study is normative juridical supported by library data. Violation of the principle of transparency in a State-Owned Enterprise is a criminal act of corruption. These violations includegiving misleading statements that do not match the facts, submitting false statements relating to company internal data that can be misleading, as well as omission, i.e. eliminating information about actual facts. There is no other choice for State-Owned Enterprises except having to implement and comply with the principles of Good Corporate Governance (GCG). Adherence to the principles of good corporate governance must be carried out by directors and internal stakeholders to make SOEs healthy and resilient. It is expected that acts that violate the principle of transparency in SOEs must be accounted for legally.

This study aims to analyze the effectiveness and inhibiting factors in managing village fund allocations in infrastructure development in Kampung Medang Ara, Karang Baru District, Aceh Tamiang Regency. This study uses a qualitative method with a descriptive approach. Data collection was obtained from Secondary Data consisting of: history of establishment, organizational structure, vision and mission, and goals to be achieved; primary data, obtained from interviewing informants in the field. To analyze effectiveness, Edward III's theory was used, among others: namely communication, resources, disposition and bureaucratic structure. The results of the study found that in terms of communication between employees and village government officials it was good, but increased socialization with the community. In infrastructure development, human and material resources are inadequate due to a shortage of executive staff, as well as facilities and infrastructure. Village officials are quite committed and responsible for implementing the road infrastructure development program in accordance with the procedures that have been prepared. The inhibiting factors are inadequate human resources, very few village government officials and a lack of supporting facilities and infrastructure. The use of village fund allocation budgets can be resolved properly but the lack of information transparency causes a lack of community participation so that the target of allocating funds has not been achieved.

The Indonesian bankruptcy regime tends to be harsh to the debtors, especially the individual debtors. In contrast, the creditors possess the right to pursue the debtor’s outstanding debts even after the bankruptcy process. For that reason, this article aims to argue why it is rational for the Indonesian government to implement a debt discharge policy in the Indonesian bankruptcy regime. This article employs a normative research method, using a conceptual and comparative approach. The result of this study is based on the debtor cooperation theory and the humanitarian theory of debt discharge. Hence, it is rational for the Indonesian government to implement a debt discharge policy for individual debtors. The first and second Sila of Pancasila is also in line with these theories. Consequently, as a member of society, the individual debtor should be treated with dignity and humane values, which includes debt forgiveness. Nevertheless, not every debtor is deserves to be discharged from his debts. Therefore, it is rational for the Indonesian government to implement the debt discharge policy in the amendment of Indonesian bankruptcy law to protect the honest but unfortunate individual debtors.

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In handling and settling of bankruptcy debtor wealth is carried out by the curator under the supervision of a judge with the main objective of using the sale of these assets to pay all debts of the bankrupt debtor proportionally (prorate parta) and based on the structure. The existence of a state towards a bankrupt company in collecting tax which is a state right. With the Constitutional Court Verdict No. 67 / PUU-XI / 2013 results in uncertainty. Which should be paid first, tax debt or labor wages. Therefore a problem arises namely what is the responsibility of the curator in handling and settlement of bankrupt assets, how Law Number 37 of 2004 Concerning Bankruptcy and Delaying Obligations of Debt Payment in protecting the duties of the curator in terms of handling and settlement bankrupt assets, how is the State's position as the preferred creditor after the Constitutional Court's verdict No. 67 / PUU-XI / 2013. The type of writing method applied in this research is normative legal research. The method of approach used is the method of legislation approach using primary, secondary and tertiary legal materials. The data needed is collected by means of library research and field research by conducting interviews and then analyzed by qualitative deductive analysis methods to produce descriptive data. Based on the results of the study it can be concluded that the. The curator cannot be punished if he has carried out his duties according to the Judge's provisions. The dispute over the right to precede only arises when there are bills for labor wages and tax debts all at once.