ABSTRAK
Luasnya lingkup keuangan Negara berpotensi menyebabkan pemahaman kerugianBUMN merupakan tindak pidana korupsi. Menurut teori transformasi kekayaan Negarapenyertaan modal negara pada BUMN telah bertransformasi menjadi kekayaan BUMN.PT PLN Persero sebagai perseroan terbatas memberlakukan ketentuan Undang-UndangNomor 40 Tahun 2007 tentang Perseroan Terbatas termasuk prinsip Business JudgementRule dalam Pasal 97 sebagai perlindungan hukum atas pertanggungjawaban keputusanbisnis yang mengakibatkan kerugian perusahaan. Suatu ukuran Business Judgment Ruleadalah kerugian yang timbul bukan karena kesalahan/kelalaian direksi, direksi beritikadbaik dan penuh kehati-hatian untuk kepentingan dan tujuan Perseroan, tidak memilikibenturan kepentingan dan telah mengambil tindakan mencegah timbul atau berlanjutnyakerugian. Penelitian hukum yuridis normatif ini dilakukan melalui studi kepustakaan danwawancara. Direksi PT PLN Persero berusaha konsisten menjalankan prinsip BusinessJudgement Rule sejak tahap perencanaan pengadaan hingga manajemen aset denganmengacu pada ketentuan Anggaran Dasar, batasan kewenangan, Board of Manual,ketentuan yang berlaku dan mengadopsi good procurements yaitu mengimplementasikanPendekatan strategis, Fokus Value for Money, Organisasi, Kultur Profesionalisme danPengendalian Risiko. Pengambilan keputusan/kebijakan korporasi dilengkapi denganjustifikasi. Apabila terdapat indikasi kerugian pada pengadaan barang dan jasa di PTPLN Persero untuk penyelesaian permasalahan hukumnya sebaiknya ditinjau terlebihdahulu berdasarkan Hukum Perdata dan Hukum Administrasi. PertanggungjawabanHukum Pidana seharusnya menjadi ultimum remidium atau sarana terakhir yangditerapkan.

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ABSTRACT
The widespread scope of a state rsquo s financial has the potential to cause the financial loss inrelated to BUMN state owned enterprises to be the kind of of criminal acts of corruption.Whereas according to the theory of transformation of state assets, the partial state rsquo s capital inBUMN has transformed to become the asset of BUMN. Considering that PT PLN Stateowned electricity company is a limited liabilty company, in running their routine activity,therefore,they apply the provisions of Law No. 40 Tahun 2007 on limited liability companyinclusive of Business Judgement Rule principle in article 97 that constitutes legal protectionover the accountability of the funds in each and every business rsquo decision that results in a lossof the company. A measure of Business Judgement Rule is the loss that does not occurbecause of the fault the board of directors, in fact, they have good intentions and conductcarefully according the benefit and objective of the company, does not have personal interest,and has taken actions to prevent the occurrence or continuity of the loss. Business JudgementRule must be applied in the process first started in the pre decision, the decision phase, up tothe post phase decision. This normative legal research method is used literature study andinterviews. The boards of directors of PT PLN Persero have consistenly conducted theprinciple of Business Judgement Rule started in the planning phase of procurement of goodsand services up to management assets based on The Articles Of Association, provisions ofauthority constraints Board of Manual of Director and Commissioners Indonesian law regulations, adopting good procurements by applying a Strategic Approach, Value focus forMoney, and Profesionalism Organization, Professionalism Culture and Risk Control. Everydecision or corporate policies shall be conducted with any justification. If there is any loss damage indication in many of the procurement of goods and services in reinsurance in PTPLN Persero , the settlement of the lawsuit should be reviewed beforehand based on civillaw and through the administrative law. The accountability reports on the criminal law aresupposed to be the ultimum remidium or the last facility applied.