The Affirmation of SOE Finance as State Asset Which Management Is Separately in an Effort to Strengthen Evidence of Criminal Acts in SOEs

Abstract

Talking about criminal acts of corruption which occur in the environment of State-Owned Enterprises (SOE); especially, regarding criminal acts of corruption that are detrimental to state finances, it turns out that there are still different views on interpreting the problem of the status of state finances managed by SOE. Even though the management of SOE is based on the principles of sound corporate governance in fostering and managing it, it does not necessarily mean that the separated state/regional assets have been transformed and recognized as SOE/ROE assets as an independent legal entity whose management is subject to the territory private law, but the state does the separation of state assets to be managed by SOE/ROE is to place state assets so that they can be managed professionally with corporate principles which will later become one of the efforts in order to maintain the potential revenue which has become the right of the state so as to generate benefits for improving the country's economy while at the same time increasing the welfare and intelligence of society as the goal of the Republic of Indonesia. Furthermore, with regard to the position of state finances, in the form of separated state assets and state financial losses, the Corruption Crime Law has provided limitations and judicial practices to date in interpreting separated state finances as defined in the Corruption Eradication Law. Therefore, even though the state/regional finances managed by the SOE/ROE are often questioned by the accused and their legal advisers about the position of state/regional finances in SOE/ROE which have been separated from state/regional finances, the judge's decision so far remains of the opinion that state finances separated remain within the framework of state finances. In addition, the essential matter that intends to be resolved through criminal law mechanisms related to acts of corruption in SOE/ROE which cause losses to the state is that the erosion of society's sense of justice due to evil deeds which destroy the values of trust.