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"ABSTRACTAsas kelangsungan usaha merupakan salah satu asas dalam Undang-Undang Nomor 37 Tahun 2004 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang UUK- PKPU. Di dalam Penjelasan Umum UUK-PKPU, pengertian asas kelangsungan usaha adalah memungkinkan perusahaan debitor yang prospektif tetap dilangsungkan. Berdasarkan pengertian tersebut, asas kelangsungan usaha di Indonesia diberikan dalam konteks perusahaan yang telah dinyatakan pailit. Seharusnya penerapan asas kelangsungan usaha dimaknai secara lebih luas yang juga meliputi keseluruhan proses penjatuhan putusan pailit. Hal ini bertujuan agar hukum kepailitan tidak hanya semata- mata melindungi kepentingan kreditor untuk mendapatkan pembayaran atas piutangnya, tapi juga melindungi hak debitor terutama debitor yang masih solven. Oleh karena itu, penelitian ini membahas mengenai penerapan asas kelangsungan usaha di Indonesia berdasarkan Undang-Undang Nomor 37 Tahun 2004 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang melalui perkara kepailitan dalam Putusan Nomor 13/Pdt.Sus-Pailit/2017/Pn.Jkt.Pst dan juga membahas mengenai penerapan asas kelangsungan usaha di Amerika Serikat berdasarkan United States Bankruptcy Reform Act of 1978.

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ABSTRACTThe principle of going concern is one of the principles in Law Number 37 of 2004 on Bankruptcy and Suspension of Obligation for Payment of Debts UUK PKPU. In the General of UUK PKPU, the definition of going concern principle is that enable a prospective company of the debtor to survive. Based on this definition, going concern principle in Indonesia is given in the context of companies that have been declared bankrupt. Supposedly the implementation of going concern principle is interpreted more broadly which also covers the whole process of bankruptcy ruling. It is intended that the law of bankruptcy is not merely to protect the interests of creditors to get payment of their receivables, but also to protect the right of debtor, especially the debtor who is still solvent. Therefore, this study discusses the implementation of the going concern principle in Indonesia based on Law Number 37 of 2004 on Bankruptcy and Suspension of Obligation for Payment of Debts through bankruptcy case Verdict Number 13 Pdt.Sus Pailit 2017 Pn.Jkt.Pst and also discuss about the implementation of going concern principle in United States based on United States Bankruptcy Reform Act of 1978. "

"Kepailitan merupakan salah satu jalan yang dapat ditempuh untuk menyelesaikan permasalahan utang piutang antara debitor dan para kreditor, upaya kepailitan yang demikian sering juga ditempuh oleh para kreditor terhadap perusahaan-perusahaan pertambangan batubara yang ada di Indonesia. Hal demikian wajar adanya, namun di antara pailitnya perusahaan-perusahaan tambang tersebut, ada kurator yang mengupayakan agar perusahaan pertambangan batubara yang telah dinyatakan pailit oleh Pengadilan Niaga Indonesia tersebut tetap dilanjutkan olehnya (going concern) demi meningkatkan nilai harta pailit guna melunasi utang-utang yang dimiliki oleh debitor pailit tersebut. Akan tetapi, upaya going concern tersebut ialah bertentangan dengan hukum, karena berdasarkan Pasal 33 ayat (3) UUD 1945, serta asas dan ketentuan yang terkandung di dalam UU Pertambangan Mineral dan Batubara, dan juga teori tentang barang yang mengandung makna kepentingan publik (public interest) berupa public ownership, diketahui bahwa batubara merupakan sumber daya alam tak terbarukan milik bangsa Indonesia atau dalam hal ini ialah milik seluruh rakyat Indonesia, yang penggunaan dan pemanfaatannya tidaklah boleh berorientasi kepada kepentingan individu atau golongan semata, namun harus berorientasi kepada kepentingan bangsa untuk sebesar-besarnya kemakmuran rakyat. Maka dari itu, batubara yang masih ada di dalam perut bumi Indonesia ataupun yang iuran produksi atau royaltinya belum dibayarkan lunas sebelum perusahaan pertambangan batubara tersebut dinyatakan pailit tidaklah dapat dianggap sebagai kekayaan dari debitor pailit dalam konteks kekayaan yang sudah ada maupun dalam konteks kekayaan yang baru akan ada di kemudian hari selama berlangsungnya kepailitan.

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Bankruptcy is one of the options for resolving debt problems between debtors and creditors. In Indonesia, creditors occasionally file for bankruptcy against coal mining companies. This is understandable, but among the bankruptcies of these mining companies, there is a curator who strives for the coal mining company that has been declared bankrupt by the Indonesian Commercial Court to be continued by him (going concern) that one may increase the value of the bankrupt assets in order to pay off the bankrupt debtor's debts. On the other hand, this type of going concern exercise is against the law, because it is based on Article 33 paragraph (3) of the 1945 Constitution, as well as the principles and provisions of the Mineral and Coal Mining Law, along with the theory about goods that contain the meaning of public interest, in the form of public ownership, it is well known that coal is a non-renewable natural resource that belongs to the Indonesian people, or in this case, to the entire Indonesian people, and that its use and utilization should not be oriented solely to the interests of individuals or groups, but must be oriented to the interests of the nation for the maximum benefit and prosperity of the people. As a result, coal that is still in Indonesia's bowels or whose production fees or royalties have not been paid in full before the coal mining company is declared bankrupt cannot be considered the bankrupt debtor's wealth in the context of existing assets or new assets to be acquired at a later date during the course of the bankruptcy."

"Kepailitan merupakan salah satu jalan yang dapat ditempuh untuk menyelesaikan permasalahan utang piutang antara debitor dan para kreditor, upaya kepailitan yang demikian sering juga ditempuh oleh para kreditor terhadap perusahaan-perusahaan pertambangan batubara yang ada di Indonesia. Hal demikian wajar adanya, namun di antara pailitnya perusahaan-perusahaan tambang tersebut, ada kurator yang mengupayakan agar perusahaan pertambangan batubara yang telah dinyatakan pailit oleh Pengadilan Niaga Indonesia tersebut tetap dilanjutkan olehnya (going concern) demi meningkatkan nilai harta pailit guna melunasi utang-utang yang dimiliki oleh debitor pailit tersebut. Akan tetapi, upaya going concern tersebut ialah bertentangan dengan hukum, karena berdasarkan Pasal 33 ayat (3) UUD 1945, serta asas dan ketentuan yang terkandung di dalam UU Pertambangan Mineral dan Batubara, dan juga teori tentang barang yang mengandung makna kepentingan publik (public interest) berupa public ownership, diketahui bahwa batubara merupakan sumber daya alam tak terbarukan milik bangsa Indonesia atau dalam hal ini ialah milik seluruh rakyat Indonesia, yang penggunaan dan pemanfaatannya tidaklah boleh berorientasi kepada kepentingan individu atau golongan semata, namun harus berorientasi kepada kepentingan bangsa untuk sebesar-besarnya kemakmuran rakyat. Maka dari itu, batubara yang masih ada di dalam perut bumi Indonesia ataupun yang iuran produksi atau royaltinya belum dibayarkan lunas sebelum perusahaan pertambangan batubara tersebut dinyatakan pailit tidaklah dapat dianggap sebagai kekayaan dari debitor pailit dalam konteks kekayaan yang sudah ada maupun dalam konteks kekayaan yang baru akan ada di kemudian hari selama berlangsungnya kepailitan.

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Bankruptcy is one of the options for resolving debt problems between debtors and creditors. In Indonesia, creditors occasionally file for bankruptcy against coal mining companies. This is understandable, but among the bankruptcies of these mining companies, there is a curator who strives for the coal mining company that has been declared bankrupt by the Indonesian Commercial Court to be continued by him (going concern) that one may increase the value of the bankrupt assets in order to pay off the bankrupt debtor's debts. On the other hand, this type of going concern exercise is against the law, because it is based on Article 33 paragraph (3) of the 1945 Constitution, as well as the principles and provisions of the Mineral and Coal Mining Law, along with the theory about goods that contain the meaning of public interest, in the form of public ownership, it is well known that coal is a non-renewable natural resource that belongs to the Indonesian people, or in this case, to the entire Indonesian people, and that its use and utilization should not be oriented solely to the interests of individuals or groups, but must be oriented to the interests of the nation for the maximum benefit and prosperity of the people. As a result, coal that is still in Indonesia's bowels or whose production fees or royalties have not been paid in full before the coal mining company is declared bankrupt cannot be considered the bankrupt debtor's wealth in the context of existing assets or new assets to be acquired at a later date during the course of the bankruptcy. "

"[ABSTRAKTesis ini membahas studi kasus permohonan kepailitan PT. Mandala Airlines yang diajukan secara sukarela. Pembahasan terhadap PUTUSAN NOMOR 48/PDT.SUS.PAILIT /2014/PN.NIAGA.JKT.PST) meliputi beberapa aspek hukum terkait perlindungan terhadap para pemegang saham PT. Mandala Airlines diantaranya aspek hukum kepailitan dan aspek hukum perusahaan. Pada kasus perkara kepailitan P.T Mandala Airlines menjadi menarik untuk dibahas mengingat justru pada saat proses kepailitan berlangsung, para pemegang saham yang notabenenya justru mayoritas malah tampil menjadi pemohon keberatan dalam proses tersebut. Pada akhirnya, putusan kepailitan tetap dijatuhkan oleh Majelis Hakim dalam perkara ini, sekalipun asas kelangsungan usaha yang dikedepankan oleh pemohon keberatan telah dikedepankan. Namun karena semua persyaratan untuk dijatuhkannya pailit bagi pemohon telah memenuhi persyaratan sebagaimana ditentukan dalam Pasal 2 ayat (1) juncto Pasal 8 ayat (4) Undang-Undang Kepailtan, maka sesederhana pembuktiannya pula, PT Mandala Airlines akhirnya memperoleh putusan pailit tersebut. Pokok permasalahan dalam tesis ini adalah mencari informasi dan menganalisa bagaimana proses pengajuan pailit atas permohonan sendiri oleh suatu badan hukum perseroan terbatas serta bagaimana pula hukum positif Indonesia memberikan perlindungan hukum bagi pemegang saham badan hukum perseroan dalam proses kepailitan. Dan tesis ini menjawab dua pokok permasalahan tersebut dimana proses pengajuan pailit atas permohonan sendiri memiliki mekanisme/tata cara yang sama dengan proses pengajuan pailit oleh kreditor dan Undang-Undang Kepailitan Indonesia tidak mengatur tentang perlindungan hukum bagi pemegang saham (shareholder) perseroan terbatas dalam proses pailit, tetapi tetap membuka pintu bagi pihak berkepentingan untuk melakukan upaya hukum terhadap putusan pailit.

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ABSTRACTThis thesis discusses case studies of insolvency petition PT. Mandala Airlines submitted voluntarily. Discussion on verdict number 48/PDT.SUS.PAILIT.2014/ PN.NIAGA.JKT.PST consisting some aspects of the law regarding the protection of shareholders PT. Mandala Airlines including aspects of bankruptcy/insolvency law and legal aspects of the company. The case of PT Mandala Airlines bankruptcy case will be rather interesting to be reviewed considering the fact that, just when bankruptcy proceedings take place, the shareholders who appears to be the majority is actually the applicants who objects in that process. At the end, the decision of bankruptcy still being uphold by the Judges in this case, even if the principle of continuity of effort being put forward by the applicant, objections has been put onward. However, since all the qualifications to have the bankruptcy case being filed towards the applicants has been fulfilled, as stated in Section 2 Verse (1) juncto Section 8 Verse (4) Indonesian Law of Insolvency/Bankruptcy, it will as easily be proven PT. Mandala Airlines will eventually receive the verdict for that insolvment. Literature research, secondary data and verbal interviews as primary resource with all parties involve such as notary, and curator will be uphold for information gathered in PT. Mandala Airlines bankruptcy case as writing methods throughout this thesis. This thesis discuss two major problem, first, how the process of filing for bankruptcy voluntarily (company) and how the Indonesian positive law provides a legal protection for shareholder in bankruptcy proceedings. And this thesis also provides answer for the two main issues where the process of filing for bankruptcy voluntarily has the same mechanism/ procedure the process of filing for bankruptcy by creditors; and Indonesia Bankruptcy Act does not regulate a specific legal protection for shareholders (company) in the process of bankruptcy, but there’s a chance for interested parties to take legal actions against the bankruptcy decision.;This thesis discusses case studies of insolvency petition PT. Mandala Airlines submitted voluntarily. Discussion on verdict number 48/PDT.SUS.PAILIT.2014/ PN.NIAGA.JKT.PST consisting some aspects of the law regarding the protection of shareholders PT. Mandala Airlines including aspects of bankruptcy/insolvency law and legal aspects of the company. The case of PT Mandala Airlines bankruptcy case will be rather interesting to be reviewed considering the fact that, just when bankruptcy proceedings take place, the shareholders who appears to be the majority is actually the applicants who objects in that process. At the end, the decision of bankruptcy still being uphold by the Judges in this case, even if the principle of continuity of effort being put forward by the applicant, objections has been put onward. However, since all the qualifications to have the bankruptcy case being filed towards the applicants has been fulfilled, as stated in Section 2 Verse (1) juncto Section 8 Verse (4) Indonesian Law of Insolvency/Bankruptcy, it will as easily be proven PT. Mandala Airlines will eventually receive the verdict for that insolvment. Literature research, secondary data and verbal interviews as primary resource with all parties involve such as notary, and curator will be uphold for information gathered in PT. Mandala Airlines bankruptcy case as writing methods throughout this thesis. This thesis discuss two major problem, first, how the process of filing for bankruptcy voluntarily (company) and how the Indonesian positive law provides a legal protection for shareholder in bankruptcy proceedings. And this thesis also provides answer for the two main issues where the process of filing for bankruptcy voluntarily has the same mechanism/ procedure the process of filing for bankruptcy by creditors; and Indonesia Bankruptcy Act does not regulate a specific legal protection for shareholders (company) in the process of bankruptcy, but there’s a chance for interested parties to take legal actions against the bankruptcy decision., This thesis discusses case studies of insolvency petition PT. Mandala Airlines submitted voluntarily. Discussion on verdict number 48/PDT.SUS.PAILIT.2014/ PN.NIAGA.JKT.PST consisting some aspects of the law regarding the protection of shareholders PT. Mandala Airlines including aspects of bankruptcy/insolvency law and legal aspects of the company. The case of PT Mandala Airlines bankruptcy case will be rather interesting to be reviewed considering the fact that, just when bankruptcy proceedings take place, the shareholders who appears to be the majority is actually the applicants who objects in that process. At the end, the decision of bankruptcy still being uphold by the Judges in this case, even if the principle of continuity of effort being put forward by the applicant, objections has been put onward. However, since all the qualifications to have the bankruptcy case being filed towards the applicants has been fulfilled, as stated in Section 2 Verse (1) juncto Section 8 Verse (4) Indonesian Law of Insolvency/Bankruptcy, it will as easily be proven PT. Mandala Airlines will eventually receive the verdict for that insolvment. Literature research, secondary data and verbal interviews as primary resource with all parties involve such as notary, and curator will be uphold for information gathered in PT. Mandala Airlines bankruptcy case as writing methods throughout this thesis. This thesis discuss two major problem, first, how the process of filing for bankruptcy voluntarily (company) and how the Indonesian positive law provides a legal protection for shareholder in bankruptcy proceedings. And this thesis also provides answer for the two main issues where the process of filing for bankruptcy voluntarily has the same mechanism/ procedure the process of filing for bankruptcy by creditors; and Indonesia Bankruptcy Act does not regulate a specific legal protection for shareholders (company) in the process of bankruptcy, but there’s a chance for interested parties to take legal actions against the bankruptcy decision.]"

"Skripsi ini membahas dampak penerapan Pasal 16 ayat (2). UUK-PKPU dalam hal pembatalan pernyataan pailit terkait dengan asas keadilan, asas kelangsungan usaha, dan asas keseimbangan serta cara untuk melindungi properti kebangkrutan Debitur selama proses hukum kasasi dan setelah kasasi diberikan. Penelitian ini akan mencoba menguraikan masalah dengan menguraikan konsep pemulihan hukum kasasi, kepailitan, dan perdamaian dalam hukum kepailitan di Indonesia berbeda dengan konsep yang umumnya dikenal. Penulisan skripsi ini menggunakan metode penelitian yuridis normatif dengan menggunakan sumber data sekunder. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan terkait dengan konsep kebangkrutan dan pengajuan perdamaian dalam undang-undangkebangkrutan di Indonesia yang dapat berdampak pada perlindungan hukum harta pailit Debitor dalam pembatalan putusan pernyataan pailit tingkat kasasi yang didasarkan pada Pasal 8 ayat (7) jo. Pasal 16 ayat (2) UUK-PKPU.

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This thesis discusses the impact of the application of Article 16 paragraph (2). UUK-PKPU in terms of cancellation of bankruptcy statements related to the principle of justice, the principle of business continuity, and the principle of balance as well as ways to protect the debtor's bankruptcy property during the cassation legal process and after the cassation is given. This research will attempt to elucidate the problem by outlining the concepts of legal recovery for cassation, bankruptcy and peace in bankruptcy law in Indonesia, which is different from the commonly known concepts. The writing of this thesis uses a normative juridical research method using secondary data sources. The results of this study indicate that there are differences related to the concept of bankruptcy and peace proposals in the law bankruptcy in Indonesia which may have an impact on the legal protection of the Debtor's bankruptcy property in the cancellation of the bankruptcy declaration at the cassation level based on Article 8 paragraph (7) jo. Article 16 paragraph (2) UUK-PKPU."

"[ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh pergantian kantor akuntan publik, ukuran kantor akuntan publik, dan penerapan good corporate governance (yang terdiri dari ukuran dewan komisaris, proporsi komisaris independen, jumlah rapat dewan komisaris, ukuran komite audit, kompetensi komite audit, dan jumlah rapat komite audit) terhadap audit report lag. Penelitian ini juga menggunakan empat buah variabel kontrol, yaitu: profitabilitas perusahaan, ukuran perusahaan, opini going concern, dan jenis industri.Pengujian hipotesis dilakukan dengan menggunakan uji regresi linier berganda terhadap 331 perusahaan yang tercatat di Bursa Efek Indonesia per 31 Desember 2013. Sampel penelitian diperoleh melalui metode purposive sampling.Penelitian ini memberikan bukti empiris bahwa ukuran dewan komisaris, jumlah rapat dewan komisaris, ukuran komite audit, jumlah rapat komite audit, profitabilitas perusahaan, dan jenis industri berpengaruh negatif terhadap audit report lag. Penelitian ini juga memberikan bukti empiris bahwa ukuran perusahaan dan opini going concern berpengaruh positif terhadap audit report lag. Namun demikian, penelitian ini tidak dapat memberikan bukti yang cukup untuk menjelaskan pengaruh dari pergantian kantor akuntan publik, ukuran kantor akuntan publik, proporsi komisaris independen, dan kompetensi komite audit terhadap audit report lag.

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ABSTRACTThe objective of this research is to examine the effect of audit firm changes, audit firm size, and good corporate governance implementation (which consists of the board of commissioner size, independent board of commissioner proportion, number of board of commissioner meetings, audit committee size, audit committee?s competence, and number of audit committee meetings) on audit report lag. This research also uses four control variables: the profitability of the company, the size of the company, going concern opinion, and the type of industry.The hypotheses testing is done by using multiple linear regression of 331 listed companies in the Indonesia Stock Exchange of December 31, 2013. The samples are taken by using purposive sampling method.The research provides empirical evidence that board of commissioner size, number of board of commissioner meetings, audit committee size, number of audit committee meetings, the profitability of the company, and the type of industry have a negative effect on audit report lag. This research also provides empirical evidence that the size of the company, and going concern opinion have a positive effect on audit report lag. However, this research can not provide sufficient evidence to explain the effect of audit firm changes, audit firm size, independent board of commissioner proportion, and audit committee?s competence on audit report lag., The objective of this research is to examine the effect of audit firm changes, audit firm size, and good corporate governance implementation (which consists of the board of commissioner size, independent board of commissioner proportion, number of board of commissioner meetings, audit committee size, audit committee’s competence, and number of audit committee meetings) on audit report lag. This research also uses four control variables: the profitability of the company, the size of the company, going concern opinion, and the type of industry.The hypotheses testing is done by using multiple linear regression of 331 listed companies in the Indonesia Stock Exchange of December 31, 2013. The samples are taken by using purposive sampling method.The research provides empirical evidence that board of commissioner size, number of board of commissioner meetings, audit committee size, number of audit committee meetings, the profitability of the company, and the type of industry have a negative effect on audit report lag. This research also provides empirical evidence that the size of the company, and going concern opinion have a positive effect on audit report lag. However, this research can not provide sufficient evidence to explain the effect of audit firm changes, audit firm size, independent board of commissioner proportion, and audit committee’s competence on audit report lag.]"

"Penelitian ini bertujuan untuk meneliti ada tidaknya perbedaan pengaruh abnormal audit fees terhadap kualitas audit, antara KAP Big 4 dengan non-Big 4, yang diukur melalui nilai akrual diskresioner dan kecenderungan pemberian opini going concern bagi perusahaan yang mengalami masalah keuangan. Sampel merupakan 109 perusahaan non-keuangan di Indonesia yang melaporkan biaya audit selama periode 2013-2015, diperoleh menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa abnormal audit fees signifikan mempengaruhi akrual diskresioner secara negatif, dengan penggunaan auditor Big 4 memperlemah pengaruh tersebut, namun penggunaan auditor non-Big 4 tidak berpengaruh. Hasil lainnya menunjukkan bahwa abnormal audit fees secara signifikan negatif mempengaruhi probabilitas pemberian opini going concern bagi perusahaan yang mengalami masalah keuangan, dengan penggunaan auditor Big 4 memperlemah pengaruh tersebut, namun penggunaan auditor non-Big 4 tidak berpengaruh. Kedua hasil tersebut menunjukkan bahwa ada perbedaan pengaruh dari abnormal audit fees pada KAP Big 4 dengan non-Big 4, terhadap kualitas audit.

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This study aims to examine whether there is a difference in the effect of abnormal audit fees on audit quality, between Big 4 and non Big 4 audit firms, as measured by discretionary accrual and going concern opinion for companies experiencing financial problems. The sample is 109 non financial companies in Indonesia that report audit fees during 2013 2015, obtained using purposive sampling method.

The results show that abnormal audit fees significantly influence discretionary accruals negatively, with the use of big4 auditors undermine those influences. Other results indicate that abnormal audit fees have negative significant effect on the probability of going concern opinion for firms with financial difficulties, with the use of big4 auditors undermine those influences. Both results indicate that there is a difference in the effect of abnormal audit fees on audit quality between Big 4 and non Big 4 audit firms. "

"ABSTRAKTesis ini membahas tinjauan hukum atas penggunaan Sistem Informasi DebiturBank Indonesia (SID-BI) oleh Perusahaan Pembiayaan guna pengajuankepailitan terhadap debiturnya. Konteks penggunaan SID-BI ini adalah gunamenunjang pemenuhan atas syarat Concursus Creditorium dalam kepailitanditengah kendala yang mungkin timbul dalam pemenuhannya. Sebagaimanaterkandung dalam ketentuan Undang-Undang Nomor 37 Tahun 2004 TentangKepailitan dan Penundaan Kewajiban Pembayaran Utang, bahwa setiappengajuan kepailitan harus memenuhi syarat adanya “kreditur lain” yangkemudian dikenal dengan istilah Concursus Creditorium sebagai syarat pertamadan utama dalam pengajuan kepailitan. Sebagaimana halnya dengan pranatakepailitan yang menawarkan terobosan hukum dengan adanya efisiensi waktudalam hal jangka waktu pemeriksaan perkara dan upaya hukum yangdiperkenankan, penggunaan SID-BI juga menawarkan efisiensi guna pemenuhansyarat Concursus Creditorium ditengah minimnya dukungan dari kreditur laindikarenakan adanya perbedaan ataupun benturan kepentingan diantara padakreditur terhadap debiturnya tersebut sebagaimana yang terjadi dalam perkaraPerkara No. 389 K/Pdt.Sus/2010 Juncto No. 04/Pailit/2010/PN.Niaga.Jkt.Pst.Penulisan tesis ini merupakan penelitian doktrinal sebagai bagian dari metodepenelitian yuridis normatif yang menggunakan data sekunder denganmenggunakan pendekatan studi kasus (case study). Berdasarkan hasil penelitianini diketahui bahwa SID-BI dapat digunakan sebagai sarana pemenuhan syaratConcursus Creditorium dalam kepailitan. Hal ini dikarenakan informasi dan/ataudata yang termuat dalam SID-BI tidak dapat dikategorikan sebagai RahasiaBank sebagaimana dimaksud dalam Undang-Undang Nomor 7 Tahun 1992 yangtelah diubah dengan Undang-Undang Nomor 10 Tahun 1998 TentangPerbankan, oleh karenanya tidak ada kepentingan debitur yang dirugikansehubungan penggunaannya untuk kepentingan kreditur mengingat informasidan/atau data yang tertuang dalam SID-BI bukan mengenai simpanan dananasabah. Undang-Undang Nomor 11 Tahun 2008 Tentang Informasi danTransaksi Elektronik juga menegaskan diperkenankannya penggunaan informasidan/atau data elektronik guna proses pembuktian dalam pemeriksaan perkara dipersidangan.

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ABSTRACTThis Thesis written, overview the legal aspect concerning the use of Bank ofIndonesia Credit Information System (SID-BI) by finance company to filedbankruptcy againts its debtor. The context of using the SID-BI is to fulfill theterms and condition of Concursus Creditorium on bankruptcy lawsuit in order toeliminate obstacle which may arise. As contain under the Law Number 37 year2004 concerning Bankruptcy and debt restructuring, that every Bankruptcy filedshould fullfil the terms of “other creditor” which commonly known asConcursus Creditorium as the first and main terms on bankruptcy lawsuit.Bankruptcy norm offers legal breakthrough concerning time eficiency on courthearing process and procedure allowed. As well as using Bankruptcy norm as atool for settle dispute, using SID-BI also offer efficiency in order to fulfill theterms of Concursus Creditorium in the lack of support from other creditorcaused by conflict of interest among the creditors as happened on case No.: 389K/Pdt.Sus/2010 Jo. No. 04/Pailit/2010/PN.Niaga.Jkt.Pst. This Thesis written is adoctrinal research as juridical norm methode based on secondary data by usingcase study approach. Based on this research know that SID-BI are possible touse on court to fulfill the Concursus Creditorium term under the bankruptcyLaw because the information or data contain on SID-BI are unable to categorizeas bank secrecy as mentioned under Law Number 7 year 1992 as amended bythe Law Number 10 year 1998 Concerning Banking, further than, there is nodebtor interest which will be harmed with reference of the use of SID-BI for theinterest of its creditor.Under the Law Number 11 year 2008 Concerningelectronic information & Transaction, has been declared that all electronicinformation or electronic data are allowed to be used as evidence in courthearing process."

"Direksi dengan didasari itikad baik wajib menjalankan kepengurusannya sesuai dengan apa yang diamanatkan kepadanya oleh Perseroan sesuai dengan UUPT, anggaran dasar, serta keputusan RUPS. Suatu keputusan bisnis yang diambil oleh Direksi bertujuan untuk memberikan keuntungan bagi Perseroannya. Bagaimana tanggung jawab Direksi dalam hal keputusan bisnis yang diambilnya merugikan atau mengakibatkan pailitnya Perseroan? Untuk menentukan tanggung jawabnya dapat dilihat dari apakah ada kesalahan atau kelalaian yang dilakukannya saat mengambil keputusan bisnis tersebut, yang dikaitkan dengan doktrin-doktrin modern dalam corporate law. Apabila terbukti keputusan bisnis tersebut adalah akibat dari kesalahan atau kelalaiannya, maka atas keputusannya yang menyebabkan kerugian Perseroan tersebut Direksi dapat dimintai pertanggungjawaban secara pribadi oleh Perseroan melalui Pengadilan Negeri. Kemudian apabila keputusannya mengakibatkan pailitnya Perseroan sehingga harta Perseroan tidak cukup untuk melunasi seluruh utang-utangnya, maka Direksi dapat dimintai pertanggungjawaban baik oleh Perseroan maupun Kreditur melalui Pengadilan Niaga. Hal demikian dilakukan semata-mata untuk memenuhi kekurangan pelunasan utang kepada para Kreditur.

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Board of Directors are obliged to manage the Company based on good faith in accordance with the Company Law, the Articles of Association, as well as the resolution of the GMS. Business decisions made by the Board of Directors is solely to benefit the Company. How can Director be held responsible for business decisions that leads to loss or even banctrupcy to the Company? To determine the responsibilities of Directors can be review from whether there is an error or neglectance when making business decisions, that can be related with modern doctrines in corporate law. If proven, that the business decision is a result of errors or neglectance, then the decision which led to the loss of the Company's Board of Directors can be held personally by the Company through the District Court. Then if the decision resulted in the Company banctrupcy with no sufficient assets to pay off all of its debts, the Board of Directors may be held accountable by both the Company and the Lenders to the Commercial Court. It is solely done to meet the shortage of debt repayment to the creditors."