ABSTRAKPenyelesaian ganti kerugian terhadap pengelola BUMN hingga saat ini merupakan masalah yang penting seiring dengan semakin meningkatnya semangat untuk memajukan kinerja BUMN menjadi salah satu penggerak ekonomi negara yang dapat disejajarkan dengan badan usaha-badan usaha milik negara lain. Banyaknya peraturan perundang-undangan yang mengatur mengenai BUMN merupakan salah satu penyebab kinerja BUMN menjadi sangat terbatasi, sehingga tidak dapat bersaing dengan perusahaan swasta sebagaimana mestinya. Berdasarkan hal tersebut, tesis ini bertujuan untuk mengkaji konsep ganti kerugian dalam hukum keuangan negara, mengkaji apakah kerugian pada badan usaha milik negara (BUMN) merupakan kerugian negara, dan mengkaji bagaimana penyelesaian ganti kerugian terhadap pengelola badan usaha milik negara (BUMN).Metode penelitian dalam penulisan tesis ini menggunakan metode normatif dengan sifat penelitian deskriptif yaitu memberikan gambaran mengenai keuangan negara, kerugian negara, badan usaha milik negara, pengelola BUMN, dan penyelesaian ganti kerugian termasuk penyelesaian ganti kerugian terhadap pengelola BUMN yang didasarkan kepada teori dan peraturan perundang-undangan yang berlaku. Penelitian ini menggunakan data primer dan data sekunder. Data sekunder diperoleh melalui penelitian kepustakaan yang dilakukan dengan data tertulis baik berupa bahan hukum primer, sekunder dan tersier, melalui pengamatan, dan wawancara untuk kemudian data tersebut dianalisa secara deskriptif kualitatif.Berdasarkan penelitian tersebut diperoleh hasil bahwa saat ini penyelesaian ganti kerugian terhadap pengelola BUMN diatur oleh multi hukum, yaitu dalam hukum perdata, administrasi negara, dan pidana. Hal ini didasarkan pada pengertian keuangan negara yang sangat luas berdasarkan Undang-undang Keuangan Negara, yang kemudian dianalogikan kepada kerugian negara sehingga penyelesaian ganti kerugian diatur berdasarkan peraturan perundang-undangan yang berkaitan dengan keuangan negara dan peraturan tentang BUMN itu sendiri, selain itu karena bentuknya, BUMN diatur pula berdasarkan peraturan tentang badan hukum dan perseroan terbatas sebagaimana layaknya suatu perusahaan atau badan usaha.

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ABSTRACT

Settlement of damages towards state-owned enterprise administrators up to this time is an important issue in a line with increasingly anthusiasm to develop achievement capabilities of the state-owned enterprises to become one of state economic activator which could be aligned with state-owned enterprises in the other countries. A lot of regulations which are regulate about state-own enterprise is become majority causes restrictedly achievement capabilities of the state-owned enterprises, so that it unable to compete with private companies as it should be. According to mentioned above, this thesis being purposeful to learn about damages concept in the law of public finance, to learn about is the state-owned enterprise damages constitute state damages, and to learn about settlement of damages towards state-owned enterprise administrators.

Research method which used in this thesis is normative method with research character is descriptive that is to give describes about public finance, state damages, state-owned enterprise, state-owned enterprise administrators, and settlement of damages including settlement of damages towards state-owned enterprise administrators based on the theories and according to the law. This research is using primary and secondary datas. Secondary datas obtained through literatures research by using primary, secondary, and tertiary law substances through observationed and interviewed, then using qualitative descriptive to analyzing the datas.

Result of this research are settlement of damages towards state-owned enterprise this time regulated by multi-laws, that is in private law, state administration law, and criminal law. This condition is a consequence of public finance meaning which is so extensive according to the Public Finance Law, which analogized to the state damages so that settlement of damages are regulated by regulation which associated to public finance and state-owned enterprise law it selves, besides that, based on the state-owned enterprise types, state-owned enterprise also regulated by corporation law appropriately as a corporation and bussiness entity as it should be.