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"Pengembalian aset negara hasil tindak pidana korupsi merupakan hal yang baru dalam penegakkan hukum Indonesia. Salah satu contoh kasus pengembalian aset yang diduga mengarah pada tindak pidana korupsi adalah pekerjaan kegiatan pembangunan jalan sisi selatan kali mookervart oleh Dinas Pekerjaan Umum dan Penataan Ruang Kota Tangerang Tahun Anggaran 2016 yang mengakibatkan kerugian negara. Penelitian ini bertujuan menganalisis upaya pengembalian aset negara dalam penyelidikan tindak pidana korupsi. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Pengumpulan data dilakukan melalui proses wawancara, triangulasi dan studi dokumen. Hasil penelitian ini menjelaskan bahwa Pertama, pengaturan mekanisme pengembalian aset di Indonesia sekarang ini masih menggunakan Kitab UndangUndang Hukum Pidana, Kitab Hukum Acara Pidana, dan Undang-Undang Pemberantasan Tindak Pidana Korupsi proses pengembalian aset negara hasil tindak pidana korupsi belum diatur. Kedua, proses penyelidikan Polda Metro Jaya kaitannya dengan proyek pembangunan jalan yang dilakukan dinas pekerjaan umum dan tata ruang kota tangerang pada tahun 2019 dengan melakukan pengumpulan bahan keterangan dan penyelidikan awal berupa klarifikasi. Kemudian setelah melakukan pengumpulan bahan keterangan dilanjutkan dengan pengambilan keterangan kepada pejabat pengadaan dan penyedia termasuk melakukan pengecekan ulang fisik di lokasi pekerjaan. Ketiga, kendala terkait upaya pengembalian aset negara secara umum,. 1.Dalam proses pengembalian aset, yaitu: para penegak hukum memiliki kesulitan lain yaitu dalam pemilihan aset yang diduga hasil dari tindak pidana korupsi. Kadangkala, penyidik kebingungan dalam melakukan pemilihan aset yang dimaksud sehingga untuk beberapa penyidik memilih untuk merampas semua aset yang berada di bawah pengelolaan pelaku kemudian dilakukan identifikasi terkait aset tersebut., 2. Aset-aset yang berasal dari tindak pidana korupsi seringkali tidak hanya berada dalam satu tangan pelaku tindak pidana,Kendala lain bahwa aset tersebut biasanya disimpan di luar negeri

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Returning state assets resulting from criminal acts of corruption is something new in Indonesian law enforcement. One example of a case of returning assets that is suspected of leading to a criminal act of corruption is the construction of the road on the south side of the Mookervart River by the Department of Public Works and Spatial Planning for the City of Tangerang for the 2016 Fiscal Year which resulted in state losses. This study aims to analyze efforts to recover state assets in the investigation of corruption. This study uses a qualitative approach with a case study design. Data collection was carried out through interviews, triangulation and document studies. The results of this study explain that First, the regulation of the mechanism for returning assets in Indonesia is currently still using the Criminal Code, the Criminal Procedure Code, and the Law on the Eradication of Criminal Acts of Corruption, the process for returning state assets resulting from criminal acts of corruption has not yet been regulated. Second, the investigation process by Polda Metro Jaya in relation to a road construction project carried out by the public works and spatial planning services for the city of Tangerang in 2019 by collecting information and initial investigations in the form of clarifications. Then after collecting information material, it is followed by taking information from procurement officials and providers, including carrying out physical re-checks at the work location. Third, constraints related to efforts to recover state assets in general. 1. the investigation process by Polda Metro Jaya in relation to the road construction project carried out by the public works and spatial planning services for the city of Tangerang in 2019 by collecting information and initial investigations in the form of clarifications. Then after collecting information material, it is followed by taking information from procurement officials and providers, including carrying out physical re-checks at the work location. Third, constraints related to efforts to recover state assets in general. 1. the investigation process by Polda Metro Jaya in relation to the road construction project carried out by the public works and spatial planning services for the city of Tangerang in 2019 by collecting information and initial investigations in the form of clarifications. Then after collecting information material, it is followed by taking information from procurement officials and providers, including carrying out physical re-checks at the work location."

"Tesis ini membahas stasus kekayaan dan kerugian anak perusahaan berdasarkan Putusan No. 121k/Pid.Sus/2020 dan Putusan No. 350 K/Pid.Sus/2020. Penelitian ini merupakan penelitian yuridis normatif, yang mengacu pada norma hukum yang terdapat pada peraturan perundang-undangan dan putusan pengadilan. Hasil penelitian menunjukan kekayaan negara yang dimasukan penyertaan modal negara pada BUMN Persero atau Perseroan Terbatas, bertransformasi menjadi saham/modal negara pada BUMN Persero atau Perseroan Terbatas tersebut. Kekayaan negara yang bertransformasi menjadi kekayaan BUMN Persero atau Perseroan Terbatas tersebut, sehingga tunduk pada Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas. Namun, terdapat perbedaan pendapat di kalangan Hakim mengenai kerugian Anak Perusahaan Persero. Dalam kasus PT. Pertamina Hulu Energi melalui Putusan Mahkamah Agung Nomor 121K/Pid.Sus/2020 dan Putusan Mahkamah Agung Nomor 3849 K/Pid.Sus/2019, Mahkamah Agung menilai kerugian anak perusahaan dari PT Pertamina (Persero) bukan merupakan kerugian keuangan Negara yang riil (hanya merupakan penurunan nilai yang fluktuatif). Namun dalam kasus PT. PLN Persero melalui Putusan Mahkamah Agung Nomor 350 K/Pid.Sus/2020 dan Putusan Mahkamah Agung Nomor 3318 K/Pid.Sus/2019 masih menganggap kekayaan dan kerugian PT. PLN Batubara sebagai Anak Perusahaan PT. PLN (Persero) merupakan kekayaan dan kerugian negara.

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This thesis discusses the legal Status of the Assets and losses of Public Company Subsidiaries based on Decision No. 121k/Pid.Sus/2020 and Decision No. 350 K/Pid.Sus/2020. This research is a normative juridical research, which refers to the legal norms contained in the legislation and court decisions. The results of the study show that state assets included in state equity participation in Public Company or Limited Liability Companies, are transformed into shares/state capital in the Public Company or Limited Liability Companies. State assets that are transformed into the assets of Public Company or Limited Liability Companies, so that they are subject to Law Number 40 of 2007 regarding Limited Liability Companies. However, there are differences of opinion among Judges regarding the losses of Public Company Subsidiaries. In the case of PT. Pertamina Hulu Energi through Supreme Court Decision Number 121K/Pid.Sus/2020 and Supreme Court Decision Number 3849 K/Pid.Sus/2019, the Supreme Court assessed that the loss of a subsidiary of PT Pertamina (Public Company) was not a real state financial loss (only is a fluctuating decline in value). However, in the case of PT. PLN Persero through Supreme Court Decision Number 350 K/Pid.Sus/2020 and Supreme Court Decision Number 3318 K/Pid.Sus/2019 still considers the wealth and losses of PT. PLN Coal as a Subsidiary of PT. PLN (Public Company) is the state's wealth and losses."

"Penelitian ini bertujuan untuk menganalisis perencanaan kebutuhan Barang Milik Negara BMN berupa rumah negara pada Direktorat Jenderal Kekayaan Negara DJKN Kementerian Keuangan. Perencanaan rumah negara DJKN belum terintegrasi dengan rencana strategis DJKN sehingga jumlah rumah negara DJKN baru terpenuhi 198 rumah negara atau 18,02 dari jumlah jabatan yang seharusnya mendapatkan rumah negara. Pendekatan yang digunakan adalah Integrated Strategic Asset Management framework khususnya pada bagian Strategic Planning. Penelitian bersifat kualitatif dengan pendekatan studi kasus. Analisis dilakukan dengan membandingkan perencanaan kebutuhan BMN berupa rumah negara DJKN yang ada dengan Integrated Strategic Asset Management framework. Hasil penelitian menunjukkan bahwa perencanaan kebutuhan BMN berupa rumah negara yang saat ini dilakukan oleh DJKN belum selaras dengan strategi-strategi yang diamanatkan dalam Integrated Strategic Asset Management, yaitu agar terintegrasi dengan rencana strategis organisasi. Selanjutnya, disusun usulan perbaikan strategi lsquo;gap rsquo; analysis, strategi pengelolaan aset terinci, dan strategi identifikasi risiko aset yang berpengaruh dalam pelayanan, dalam rangka menyelaraskan perencanaan kebutuhan BMN berupa rumah negara DJKN dengan rencana strategis organisasi, yang akan mempercepat penambahan jumlah rumah negara DJKN dengan tetap selaras dengan pencapaian tujuan organisasi.

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This research was aimed at analyzing State Owned Assets Barang Milik Negara BMN requirement planning in the form of state owned houses at Directorate General of State Assets Management Direktorat Jenderal Kekayaan Negara DJKN of Ministry of Finance. Directorate General of State Assets rsquo state owned houses planning has not yet integrated with Directorate General of State Assets rsquo strategic planning so Directorate General of State Assets rsquo state owned houses have only reached 198 houses or 18,02 of the number of posts that should be given state owned houses. This approach used Integrated Strategic Asset Management framework especially in Strategic Planning. This research was a qualitative research with case study approach. Analysis was done through comparing the planning of state owned asset need in the form of existing Directorate General of State Assets state owned houses with Integrated Strategic Asset Management framework.

The result of the research shows that state owned asset needs planning in the form of state owned houses has not yet fitted with strategies as addressed in Integrated Strategic Asset Management, that is, in order be well integrated with organization strategic planning. Further, the improvement of gap analysis strategy, detailed assets management strategy, and assets risk identification strategy influencing services are proposed in order to fit state owned asset needs planning in the form of Directorate General of State Assets rsquo state owned houses with organization srategic planning, that will accelerate the addition of the number of Directorate General of State Assets rsquo state owned houses which still fits with organization goals achievement."