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Abstrak :
Perlindungan hukum atas aset tetap BUMN merupakan suatu hal yang penting bagi BUMN, Perlindungan hukum tersebut sangat dipengaruhi oleh Putusan Mahkamah Konstitusi Nomor 62/PUU-XI/2013. Dengan adanya Putusan Mahkamah Konstitusi Nomor 62/PUU-XI/2013, maka terhadap aset tetap BUMN akan berlaku ketentuan-ketentuan yang juga berlaku bagi aset Negara lainnya. Namun demikian, dalam praktiknya hakim masih kesulitan untuk memahami penerapan hukum Putusan Mahkamah Konstitusi Nomor 62/PUU-XI/2013. Kondisi setelah adanya Putusan Mahkamah Konstitusi Nomor 62/PUU-XI/2013 merupakan kondisi yang unik bagi BUMN, mengingat kedepannya BUMN disatu sisi akan mempunyai tingkat ketergantungan yang tinggi terhadap intervensi pemerintah, ketika mengalami sebuah permasalahan terkait aset tetapnya, yaitu BUMN akan cenderung mengharapkan adanya campur tangan pemerintah sebagai penyelamat dengan menerapkan peraturan perundang-undangan di bidang publik dalam rangka perlindungan atas aset tetap BUMN. Namun di sisi lain BUMN juga dituntut untuk mandiri, hal ini sebagaimana diamanatkan dalam ketentuan UU No 40 Tahun 2007 tentang Perseroan Terbatas, terkait dengan tugas Direksi sebagai pihak yang mengelola kekayaan perseroan untuk mencapai maksud dan tujuan perseroan dengan penuh itikad baik dan penuh tanggung jawab, dimana hal tersebut dilakukan hanya semata-mata untuk kepentingan perseroan.

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The legal protection of fixed assets of State Owned Enterprises (SOE) is an important thing for the SOE, legal protection is highly influenced by the Constitutional Court Decision No. 62 / PUU-X / 2013. With the Constitutional Court Decision No. 62 / PUU-XI / 2013, the regulations about SOE fixed assets will follow the regulations of State assets. However, in practice, judges still difficult to understand the application of the Constitutional Court Decision No. 62/PUU-X/2013. Condition after the Constitutional Court Decision No. 62/PUU-X/2013 is a unique situation for SOE, whereas SOE on one side will have a high level of dependency on government intervention, when experiencing a problem related to its fixed asset (the companies will tend to expect their government interference as a savior by implementing public legislation in order to protect its fixed assets of SOEs). But on the other side, the SOEs are also required to be independent, it is as stated in the provisions of Law No. 40 Year 2007 regarding Limited Liability Company, related to the duties of Directors as those who manage the wealth of the company to achieve the aims and objectives of the company with full good faith and full responsibility, where it is done solely for the benefit of the company.

Abstrak :
Accounting Management Information System State Property is an application program to facilitate the attainment of information on the management of state property and report to any governmental agency. The purpose of this study is to investigate the application of Accounting Management Information System application of State Assets, implementation and management of State Owned Assets aware management accountability Negaradi Research Center for Geotechnology. The method used in this research is descriptive research with a qualitative approach, which aims to uplift the facts, circumstances and phenomena that occur when the research took place, while the data collection technique is implemented by observing the social situation, interviews with respondents, and study documentation. Based on the results of the study showed that the application of Accounting Management Information System State Property is very important in the management of BMN Geotechnology Research Center, although in terms of management of the State Property Geotechnology Research Center assessed qualitatively not run well, especially in the case of an inventory of state property. But the application of Accounting Management Information System State Property is very important in the management of goods that can be accounted for in accordance with the implementation peratuan legislation in force.

Abstrak :
[Penelitian ini bermaksud untuk mengaitkan gagasan kedaulatan lingkungan hidup dengan konsepsi penguasaan negara atas hutan. Penelitian ini berfokus pada materi konstitusi yang mengatur mengenai hak menguasai negara dan hak atas lingkungan hidup, yang kemudian diterjemahkan ke dalam berbagai materi undang-undang yang mengatur mengenai penguasaan negara atas sumber daya alam, khususnya kehutanan. Penelitian ini ingin melihat pergeseran penguasaan negara atas hutan, yakni dengan melihat pergeserannya dalam peraturan hukum yang mengatur mengenai kehutanan. Penelitian ini menjelaskan mengenai anatomi peraturan kehutanan dengan menggunakan perspektif hak menguasai negara. Terhadap konsepsi hak menguasai negara itu sendiri, Mahkamah Konstitusi melakukan koreksi melalui Putusan Mahkamah Konstitusi atas uji materi undang-undang dibidang perekonomian dan sumber daya alam, termasuk UU Kehutanan. Mahkamah Konstitusi melakukan koreksi melalui putusan atas uji materi atas penguasaan negara atas hutan. Penelitian ini tidak hanya melihat dari penguasaan hutan dalam aspek ekonomi tetapi juga aspek kelestarian hutan. Untuk itu, penelitian ini membuat narasi dari peraturan pelaksana UU Kehutanan mengenai pemanfaatan hutan, yang mengatur tiga komoditas kehutanan, yakni kayu melalui Izin Usaha Pemanfaatan Hasil Hutan Kayu (IUPHHK), Izin Usaha Perkebunan (IUP) dan Izin Pinjam Pakai Kawasan Hutan (IPPKH) untuk kegiatan pertambangan, serta komoditas kehutanan yang dimainkan oleh kepentingan global yaitu melakukan mekanisme perdagangan karbon.;The purpose of this research is trying to linking ecocracy and state control of forest. This research focus on constitutional contain about state control and environmental rights, those constitutional contain obligate to applied to the sectoral acts about natural resources, particularly on this research is the state control of forest. This research is begin with shifting of the state control of forest concepts in the positive law about forest. This research explain those shifting concept with the anatomy of regulation with the state control perspective. To the state control concept itself, Mahkamah Konstitusi was making corrections through judicial review of economic acts and natural resources acts, including forest act. Mahkamah Konstitusi was making corrections through judicial review about state control of forest. This research not noly seen the problem of state control of forest from economic aspects, but also with the preservation aspects. For those reason, this research is making narration about forest regulations, which are about Izin Usaha Pemanfaatan Hasil Hutan Kayu (IUPHHK), Izin Usaha Perkebunan (IUP), dan Izin Pinjam Pakai Kawasan Hutan (IPPKH) for mininng, and forest comodity with global interest which is carbon offset.;The purpose of this research is trying to linking ecocracy and state control of forest. This research focus on constitutional contain about state control and environmental rights, those constitutional contain obligate to applied to the sectoral acts about natural resources, particularly on this research is the state control of forest. This research is begin with shifting of the state control of forest concepts in the positive law about forest. This research explain those shifting concept with the anatomy of regulation with the state control perspective. To the state control concept itself, Mahkamah Konstitusi was making corrections through judicial review of economic acts and natural resources acts, including forest act. Mahkamah Konstitusi was making corrections through judicial review about state control of forest. This research not noly seen the problem of state control of forest from economic aspects, but also with the preservation aspects. For those reason, this research is making narration about forest regulations, which are about Izin Usaha Pemanfaatan Hasil Hutan Kayu (IUPHHK), Izin Usaha Perkebunan (IUP), dan Izin Pinjam Pakai Kawasan Hutan (IPPKH) for mininng, and forest comodity with global interest which is carbon offset., The purpose of this research is trying to linking ecocracy and state control of forest. This research focus on constitutional contain about state control and environmental rights, those constitutional contain obligate to applied to the sectoral acts about natural resources, particularly on this research is the state control of forest. This research is begin with shifting of the state control of forest concepts in the positive law about forest. This research explain those shifting concept with the anatomy of regulation with the state control perspective. To the state control concept itself, Mahkamah Konstitusi was making corrections through judicial review of economic acts and natural resources acts, including forest act. Mahkamah Konstitusi was making corrections through judicial review about state control of forest. This research not noly seen the problem of state control of forest from economic aspects, but also with the preservation aspects. For those reason, this research is making narration about forest regulations, which are about Izin Usaha Pemanfaatan Hasil Hutan Kayu (IUPHHK), Izin Usaha Perkebunan (IUP), dan Izin Pinjam Pakai Kawasan Hutan (IPPKH) for mininng, and forest comodity with global interest which is carbon offset.]