Penerapan Prinsip Business Judgement Rule Pada Badan Usaha Milik Negara
DOI:
https://doi.org/10.19166/lp.v3i1.7210Keywords:
Business Judgement Rule, State Owned Enterprise, Board of Directors, Badan Usaha Milik Negara, DireksiAbstract
In implementing business judgment rule, State-Owned Enterprises must carefully consider financial aspects, including a comprehensive risk-benefit analysis, and ensure that decisions taken support the long-term goals of the SOE. This study aims to analyze the extent to which the application of the BJR principle in SOE decision-making includes aspects of transparency and accountability and to identify best practices in achieving transparency and accountability in SOE decision-making. This study uses a qualitative research method with a descriptive analytical approach. The literature study on the application of BJR in SOEs provides legal protection for directors in making decisions that are oriented towards the interests of the company. This principle provides flexibility to directors to make appropriate business decisions by considering the long-term interests of the company.
Bahasa Indonesia Abstrak: Dalam penerapan business judgement rule, Badan Usaha Milik Negara harus mempertimbangkan aspek keuangan dengan cermat, termasuk analisis risiko dan manfaat yang menyeluruh, serta memastikan bahwa keputusan yang diambil mendukung tujuan jangka panjang BUMN. Penelitian ini bertujuan menganalisis sejauh mana penerapan prinsip BJR dalam pengambilan keputusan BUMN mencakup aspek transparansi dan akuntabilitas serta mengidentifikasi praktik terbaik dalam mencapai transparansi dan akuntabilitas dalam pengambilan keputusan BUMN. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif analitik studi literatur penerapan BJR pada BUMN memberikan perlindungan hukum bagi direksi dalam pengambilan keputusan yang berorientasi pada kepentingan perusahaan. Prinsip ini memberikan fleksibilitas kepada direksi untuk membuat keputusan bisnis yang tepat dengan mempertimbangkan kepentingan jangka panjang perusahaan.
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