Kriminalisasi Korporasi Dalam Tindak Pidana Korupsi Terkait Bumn Persero

Abstract

Differences in the interpretation of the meaning of money the State and the State financial losses in our legal system relating to the criminalization of corporations has presented obscurity to universal norms and the law itself, when the offense of corruption seemed forced into a business cooperation agreement with the subject of international law involving other countries, raises international view that there is no rule of law in Indonesia. Should the option of thinking about state finances and the State loss, the choice is not on the Living Law (public will accept false), but the awareness of the public law that should be changed by law, Law as a tool of social engineering, so that law enforcement officers must actively change the legal awareness. Keywords: Corruption, corporations, State-Owned Limited

Effects of privatization and corporate governance on accounting conservatism in state‐owned enterprises

“…As stipulated in Law Number 19 of 2003 concerning State‐Owned Enterprises, there are three methods of privatization that can be carried out by the Government, namely directly to investors, to management and/or employees, and through the capital market. Privatization through the capital market is the main thing to do because it can further encourage the implementation of good governance (Iqbal, 2013; Law of the Republic of Indonesia Number 19 of 2003 concerning State‐Owned Enterprises, n.d.). As a company that has significant public accountability, the preparation of financial statements of SOEs in Indonesia is based on the Statement of Financial Accounting Standards (PSAK; Martani, 2011), without being distinguished whether the SOES is not/has not been privatized nor has it been privatized (go public) on the Indonesia Stock Exchange (IDX).…”