¹Nadia Darmasita Paramithasari, ²Siti Malikhatun Badriyah

^1,2Faculty of Law, Universitas Diponegoro

DOI : https://doi.org/10.47191/ijsshr/v4-i12-41

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ABSTRACT

This research aim to determine the regional finance management arrangements for the assets of regional public company originating from separated regional assets and the constraints in the execution of assets of Perumda BPR Bank Salatiga. This research uses normative research. The research was conducted by library research using secondary data, while the tool used was document study. The data that has been collected is analyzed qualitatively. The results of this study indicate that the Regional Financial Management of Regional Public Company (Perumda) assets is the authority and responsibility of the Regional Government represented by the Regional Head who is the owner of capital as well as the owner of Perumda and Barriers in the execution of the seizure of the assets of Perumda BPR Bank Salatiga because there is Article 50 of Law No. 1 of 2014 concerning the State Treasury which prohibits the execution of assets belonging to the region.

KEYWORDS:

Execution, Regional Public Company, Regional Finance, Regional Asset

REFERENCES

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Legislation:
1) 1945 Constitution of the Republic of Indonesia

2) Civil Procedure Code

3) Law Number 5 of 1962 concerning Regional Companies

4) Law Number 17 of 2003 concerning State Finance

5) Law Number 1 Year 2004 concerning State Treasury

6) Law Number 23 of 2014 concerning Regional Government

7) Government Regulation Number 25 of 2000 concerning Authority of the Government and Provinces as Autonomous Regions

8) Government Regulation Number 58 of 2005 concerning Regional Financial Management

9) Government Regulation Number 54 of 2017 concerning Regional Owned Enterprises (BUMD)

10) Minister of Home Affairs Regulation Number 13 of 2006 concerning Guidelines for Regional Financial Management.

11) Salatiga City Regulation Number 5 of 2020 concerning Regional Public Company Rural Bank Salatiga Bank.
Internet:
1) https://bppk.kemenkeu.go.id/content/berita/balai-diklat-keuangan-malang-penjualan-kekayaan-regionyang-separated-di mata-peraturan-peraturan-keuangan-negara-by-dr-achmat- subekan-se-msi-2019-11-05-cbfcb2a4/, accessed on November 8, 2021.

2) https://www.coursehero.com/file/ptopmd/B-Type-Type-Aset-Daerah-Aset-area-is-all-kekayaan-area-yang-owned/, accessed on November 8, 2021.
Etc:
1) Decision of the Constitutional Court of the Republic of Indonesia No. 25/PUU-VII/2009

2) District Court Decision No. 72/Pdt.G/2018/PN.Slt

3) High Court Decision No. 283/Pdt/2019/PT.Smg

4) Supreme Court Decision No. 155K/Pdt/2020

VOlUME 04 ISSUE 12 DECEMBER 2021