UI - Tesis (Open) :: Kembali

UI - Tesis (Open) :: Kembali

Dualisme pengaturan penyelesaian kredit bermasalah Bank-Bank BUMN / Chandra Sugiarto

Chandra Sugiarto; (Universitas Indonesia, 2010)
 Abstrak
[Tesis ini membahas mengenai dualisme penyelesaian masalah kredit bermasalah
(Non Performing Loan) bank-bank BUMN. Di satu sisi menurut UU No. 49/Prp/1960
Tentang Panitia Urusan Piutang Negara (PUPN) yang mengatur bahwa kredit
bermasalah Bank BUMN merupakan piutang negara sehingga harus diselesaikan
melalui Panitia Urusan Piutang Negara (PUPN). Pendapat ini didukung oleh UU No.
17 Tahun 2003 Tentang Keuangan Negara yang mengatur bahwa kekayaan BUMN
merupakan kekayaan negara. Dampak dari pengaturan ini adalah pengaturan UU No.
15 Tahun 2006 Tentang BPK bahwa BPK berhak untuk memeriksa keuangan BUMN
yang seharusnya berwenang memeriksa keuangan BUMN adalah akuntan publik. Di
sisi lain, UU No. 19 Tahun 2003 Tentang Badan Usaha Milik Negara mengatur
bahwa kekayaan yang dimiliki oleh BUMN terpisah oleh kekayaan negara dan
pengelolaanya didasarkan atas prinsip-prinsip perusahaan yang sehat. Pendapat ini
didukung pula oleh UU No. 1 Tahun 2004 Tentang Perbendaharaan Negara yang
mengatur bahwa yang termasuk ke dalam piutang negara adalah jumlah uang yang
wajib dibayar kepada pemerintah pusat. Pendapat ini kemudian didukung oleh Fatwa
Makamah Agung No. WKMA/Yud/20/VIII/2006 tanggal 16 Agustus 2006. Cara
penyelesaian kredit bermasalah Bank-Bank BUMN dilakukan melalui cara-cara yang
lazim digunakan di dalam dunia perbankan. Penelitian ini menggunakan kajian
hukum normatif. Pengumpulan data dilakukan melalui penelitian kepustakaan
(library research). Penelitian ini menyarankan bahwa perlu diadakan suatu
harmonisasi antara UU No. 19 Tahun 2003 dengan UU No. 17 Tahun 2003 jo. UU
No. 49/Prp/1960 jo. UU No. 15 Tahun 2006 dan peraturan perundang-undangan
turunannya; perbaikan isi UU No. 19 Tahun 2003 dihapuskan pasal 71 ayat (2) bahwa
BPK berwenang memeriksa BUMN. Hal ini menyesatkan masyarakat karena sudah
jelas bahwa yang berhak memeriksa BUMN adalah akuntan publik;The focus of this study is about dualism regulation settlement non performing loan of
state owned banks. In one side, according to UU No. 49/Prp/1960 about Panitia
Urusan Piutang Negara (PUPN) regulates that non performing loan of state owned
banks is a credit of state, the settlemet must according to Panitia Urusan Piutang
Negara (PUPN). This statement is being support by UU No. 17 Tahun 2003 about
State Finance that regulates the wealth of state owned enterprises is wealth of state.
The effect of this regulation is UU No. 15 Tahun 2006 about BPK regulates that BPK
have authority to check state owned enterprises wealth, the one supposed to check it
is public accountant. In other side, UU No. 19 Tahun 2003 about State Owned
Enterprises regulates that the wealth that owned by state owned enterprises is separate
from the state wealth and its management is according to the health corporation
principles. This statement is support by UU No. 1 Tahun 2004 about State Treasury
that regulates the one that referred by state credit is amount money that must pay to
central government. This statement also support by Fatwa Makamah Agung No.
WKMA/Yud/20/VIII/2006, date 16 Agustus 2006. the way to settle non performing
loan of state owned banks is by using the way that usually do in banking world. This
study is using normative law perspective. The data are collected by library research.
This study suggests that there must be a harmonization between No. 19 Tahun 2003
with UU No. 17 Tahun 2003 jo. UU No. 49/Prp/1960 jo. UU No. 15 Tahun 2006 and
other regulation derivatives; correction content of UU No. 19 Tahun 2003 article 71
point (2) must abolished because BPK have aouthority to check state owned
enterprises. This article is make misleading to society because it is clear that the one
that has authority to check state owned enterprises wealth is public accountant, The focus of this study is about dualism regulation settlement non performing loan of
state owned banks. In one side, according to UU No. 49/Prp/1960 about Panitia
Urusan Piutang Negara (PUPN) regulates that non performing loan of state owned
banks is a credit of state, the settlemet must according to Panitia Urusan Piutang
Negara (PUPN). This statement is being support by UU No. 17 Tahun 2003 about
State Finance that regulates the wealth of state owned enterprises is wealth of state.
The effect of this regulation is UU No. 15 Tahun 2006 about BPK regulates that BPK
have authority to check state owned enterprises wealth, the one supposed to check it
is public accountant. In other side, UU No. 19 Tahun 2003 about State Owned
Enterprises regulates that the wealth that owned by state owned enterprises is separate
from the state wealth and its management is according to the health corporation
principles. This statement is support by UU No. 1 Tahun 2004 about State Treasury
that regulates the one that referred by state credit is amount money that must pay to
central government. This statement also support by Fatwa Makamah Agung No.
WKMA/Yud/20/VIII/2006, date 16 Agustus 2006. the way to settle non performing
loan of state owned banks is by using the way that usually do in banking world. This
study is using normative law perspective. The data are collected by library research.
This study suggests that there must be a harmonization between No. 19 Tahun 2003
with UU No. 17 Tahun 2003 jo. UU No. 49/Prp/1960 jo. UU No. 15 Tahun 2006 and
other regulation derivatives; correction content of UU No. 19 Tahun 2003 article 71
point (2) must abolished because BPK have aouthority to check state owned
enterprises. This article is make misleading to society because it is clear that the one
that has authority to check state owned enterprises wealth is public accountant]
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 Metadata
No. Panggil : T37499
Pengarang :
Subjek :
Penerbitan : [Place of publication not identified]: Universitas Indonesia, 2010
Program Studi :
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : xi, 168 hlm. ; 29 cm
Catatan Bibliografi : hlm. 162-168
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
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T37499 TERSEDIA
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