PERTANGGUNGJAWABAN NEGARA ATAS HARTA KEKAYAAN YAYASAN TERLIKUIDASI YANG DISERAHKAN KEPADA NEGARA SEBAGAI SUMBER DANA APBN

Abstract

Act (1, 2004) concerning State Treasury in Article 1 states that the State Treasury is the management and accountability of state finances, including separated investment and assets, which are stipulated in the State Revenue and Expenditure Budget. So that whatever becomes a source of state finance, including the liquidation of non-commercial social institutions, must be used for the interests of the people for the welfare of the Indonesian people, one of which is a foundation that has been liquidated and fell to the state. This is a normative juridical study by collecting primary legal materials to analyzes related state accountability for the dissolution of a foundation as a result of a court decision. This study also uses a statute approach as well as the conceptual approach. The purpose of this research is to understand the limitations of the state’s responsibility as an asset recipient after the foundation’s assets have been liquidated as well as handling it after the asset becomes a source of funds from the State Revenue and Expenditure Budget as a financial plan from the Government which will be approved by the House of Representatives.