TINJAUAN YURIDIS TERHADAP PERBUATAN MELAWAN HUKUM YANG MERUGIKAN KEUANGAN NEGARA (STUDI KASUS PUTUSAN NO. 140PK/Pdt/2015 ANTARA NEGARA MELAWAN YAYASAN SUPERSEMAR)

JALU AMANDA KARYA, Ninik Darmini, S.H., M.Hum.

2016 | Skripsi | S1 ILMU HUKUM

Tinjauan Yuridis Terhadap Perbuatan Melawan Hukum Yang Merugikan Keuangan Negara (Studi Kasus Putusan No. 140PK/Pdt/2015 antara Negara Melawan Yayasan Supersemar) Oleh: Jalu Amanda Karya Yayasan Supersemar merupakan Yayasan beasiswa yang didirikan dengan maksud untuk memberikan bantuan beasiswa kepada siswa siswi Indonesia yang dianggap cakap namun memiliki kekurangan untuk melanjutkan pendidikannya. Sesuai dengan maksud dan tujuan yang ingin dicapai negara, yakni mencerdaskan kehidupan bangsa, Presiden saat itu memberikan bantuan dana hibah kepada Yayasan Supersemar. Presiden, melalui Peraturan Pemerintah No. 15 Tahun 1976 jo. Keputusan Menteri Keuangan Republik Indonesia No. 333/KMK.011/1978, memerintahkan Bank-Bank Milik Pemerintah untuk menyetor 50% dari 5% laba bersih ke Yayasan Supersemar. Hibah merupakan pemberian yang diberikan oleh suatu subjek hukum kepada subjek hukum lain, dan penggunaan hibah tersebut sepenuhnya merupakan kewenangan dari pihak yang menerima hibah. Meskipun demikian, penggunaannya tetap dibatasi oleh maksud dan tujuan si penghibah tadi memberikan hibahnya kepada penerima hibah. Penggunaan dana hibah dari negara, pada kenyataannya, oleh Yayasan Supersemar tidak digunakan sebagaimana mestinya seperti yang diatur di dalam Peraturan Pemerintah No. 15 Tahun dan Keputusan Menteri Keuangan Republik Indonesia No. 333/KMK.011/1978. Yayasan Supersemar menggunakan dana hibah yang diberikan negara untuk melakukan penyertaan modal kepada beberapa perusahaan lain. Perbuatan Yayasan Supersemar mengalihkan dana hibah negara inilah yang dikatakan sebagai perbuatan melawan hukum, yang mana perbuatannya mengakibatkan kerugian terhadap keuangan negara. Kata Kunci: Yayasan, Perbuatan Melawan Hukum, Kerugian Negara, Keuangan Negara

Judicial Review Concerning Unlawful Acts Causing Losses to the State's Finance (Case Study of Constitutional Court Decision No. 140PK/Pdt/2015 between Indonesia and Yayasan Supersemar) By: Jalu Amanda Karya Yayasan Supersemar is a scholarship foundation established with the purpose to give scholarships to Indonesian students who are considered capable but lacks ability to continue their education. The purpose and objective of Yayasan Supersemar is in line with the objective the country intends to attain, which is to educate the lives of the people. Since the purpose and objective is in accordance with the State, the president had given a grant to Yayasan Supersemar. The president through Government Regulation No. 15 Year 1976 in conjunction with Ministry of Finance of the Republic of Indonesia Decision No. 333/KMK.011/1978, had instructed government-owned banks to deposit 50% of the 5% net profit to Yayasan Supersemar Scholarship, with the intention to use the funds in accordance with the objective of Yayasan Supersemar's establishment. Grant is a gift given by a subject of law to another subject of law, and the use of the grant is wholly under the authority of the receiving party. Though, the use of the grant is still limited by the purpose and objective of the giving party. In fact, the use of the State's grant by Yayasan Supersemar is not in accordance with Government Regulation No. 15 Year 1976 and Ministry of Finance of the Republic of Indonesia Decision No.333/KMK.011/1978. Yayasan Supersemar had used the grant given by the State to invest capital in other companies. Yayasan Supersemar's act of transferring the State's grant is deemed as an unlawful act, which had resulted in the losses of the State's finance. Under the basis of unlawful acts causing losses to the State's finance, the State, through the Public Prosecutor, had filed a civil law claim to Soeharto as the foundation's executive and Yayasan Supersemar as the legal entity receiving the grant from the State. Key Words: Foundation, Unlawful Act, State Losses, State Finance

Kata Kunci : Yayasan, Perbuatan Melawan Hukum, Kerugian Negara, Keuangan Negara