DISHARMONI PENGATURAN KEWENANGAN ANTARA PENGAWASAN BPK DAN PENGAWASAN INTERNAL PADA BUMN

Abstract

State-owned enterprises (BUMN) play a strategic role in Indonesia’s economy by performing commercial functions while supporting government policies. However, differences in legal regulations concerning the status of state-owned assets and the authority of oversight institutions have created inconsistencies between the supervisory role of the Ministry of State-Owned Enterprises and the auditing authority of the Financial Audit Agency (BPK).

This study analyzes these inconsistencies and their legal implications for BUMN governance. It employs normative legal research using statutory and conceptual approaches, supported by primary, secondary, and tertiary legal materials. The analysis is based on theories of authority, legal harmonization, lex specialis derogat legi generali, and good corporate governance.

The findings show that overlapping regulatory provisions regarding separated state assets have resulted in unclear oversight boundaries between the Ministry of State-Owned Enterprises and the BPK. This overlap creates legal uncertainty, weakens institutional effectiveness, and hinders the implementation of good corporate governance. Therefore, harmonization of laws and clearer allocation of supervisory authority are essential to strengthen legal certainty and improve the governance of state-owned enterprises.