Electronic Theses and Dissertation

Penerapan prinsip akuntabilitas dalam pengangkatan direksi Badan Usaha Milik Daerah (BUMD) merupakan aspek fundamental dalam menjamin tata kelola badan usaha yang profesional dan bertanggung jawab. PT Pembangunan Aceh (PT PEMA) sebagai BUMD memiliki peran penting, sehingga proses pengangkatan direksi harus dilakukan sesuai dengan prinsip akuntabilitas. Secara normatif, pengangkatan direksi diatur dalam Peraturan Menteri Dalam Negeri Nomor 37 Tahun 2018 tentang Pengangkatan Anggota Direksi BUMD pada Pasal 33 dan dalam Qanun Aceh Nomor 16 Tahun 2017 tentang Perubahan Bentuk Hukum Perusahaan Daerah Pembangunan Aceh Menjadi Perseroan Terbatas Pembangunan Aceh pada Pasal 24 menekankan pelaksanaan uji kelayakan dan kepatutan (fit and proper test). Namun, terdapat permasalahan berupa kurangnya transparansi serta tidak optimalnya pelaksanaan mekanisme seleksi yang objektif.

Penelitian ini bertujuan untuk menganalisis perwujudan prinsip akuntabilitas dalam pengangkatan direksi PT PEMA, mengkaji perlindungan hukum terhadap direksi berdasarkan prinsip akuntabilitas, serta mengidentifikasi kendala dalam penerapannya.

Metode penelitian yang digunakan adalah yuridis empiris dengan pendekatan kualitatif. Data diperoleh melalui penelitian kepustakaan dan penelitian lapangan melalui wawancara dengan biro hukum, biro perekonomian, direksi dan sekretaris perusahaan PT PEMA. Data dianalisis secara deskriptif kualitatif untuk menilai kesesuaian praktik pengangkatan direksi dengan ketentuan normatif.

Hasil penelitian menunjukkan bahwa secara normatif prinsip akuntabilitas telah diakomodasi dalam kerangka hukum nasional dan daerah. Namun, pelaksanaan Permendagri Nomor 37 Tahun 2018 dan Qanun Nomor 16 Tahun 2017 belum optimal, khususnya dalam aspek transparansi seleksi, pembentukan panitia seleksi independen, serta dokumentasi proses fit and proper test. Untuk perlindungan hukum terhadap direksi diberikan sepanjang direksi bertindak dengan itikad baik, kehati-hatian, dan sesuai dengan kewenangan yang diberikan oleh RUPS. Sedangkan, untuk kendalanya meliputi keterbatasan sumber daya manusia dan kurangnya pengawasan lembaga yang terlibat.

Berdasarkan hasil penelitian, disarankan agar Pemerintah Aceh memperkuat implementasi Permendagri dan Qanun terkait, melalui mekanisme seleksi yang terbuka, profesional, dan terdokumentasi, serta meningkatkan pengawasan dan evaluasi kinerja direksi secara berkala. Harmonisasi regulasi daerah dengan peraturan perundang-undangan nasional juga perlu diperkuat guna mewujudkan tata kelola BUMD yang akuntabel dan berintegritas.

The implementation of the accountability principle in the appointment of the Board of Directors of Regionally Owned Enterprises (Badan Usaha Milik Daerah/BUMD) constitutes a fundamental aspect in ensuring professional and responsible corporate governance. PT Pembangunan Aceh (PT PEMA), as a BUMD, holds a strategic role; therefore, the process of appointing its directors must be conducted in accordance with the principle of accountability. Normatively, the appointment of directors is governed under Article 33 of Minister of Home Affairs Regulation Number 37 of 2018 concerning the Appointment of Members of the Board of Directors of BUMD, as well as Article 24 of Aceh Qanun Number 16 of 2017 concerning the Transformation of the Legal Form of Perusahaan Daerah Pembangunan Aceh into PT Pembangunan Aceh, which emphasizes the implementation of a fit and proper test. However, issues persist in the form of a lack of transparency and the suboptimal implementation of an objective selection mechanism. This study aims to analyze the realization of the accountability principle in the appointment of the Board of Directors of PT PEMA, to examine legal protection afforded to directors based on the principle of accountability, and to identify the constraints in its implementation. The research employs an empirical juridical method with a qualitative approach. Data were obtained through library research and field research, including interviews with the legal bureau, economic bureau, members of the Board of Directors, and the corporate secretary of PT PEMA. The data were analyzed using a descriptive qualitative method to assess the conformity of the appointment practices with applicable normative provisions. The findings indicate that, normatively, the principle of accountability has been accommodated within both national and regional legal frameworks. However, the implementation of Minister of Home Affairs Regulation Number 37 of 2018 and Qanun Number 16 of 2017 remains suboptimal, particularly in terms of transparency in the selection process, the establishment of an independent selection committee, and the documentation of the fit and proper test process. Legal protection for directors is afforded insofar as they act in good faith, exercise due care, and act within the scope of authority granted by the General Meeting of Shareholders (RUPS). Meanwhile, the identified constraints include limitations in human resources and inadequate oversight by the relevant institutions. Based on these findings, it is recommended that the Government of Aceh strengthen the implementation of the relevant Ministerial Regulation and Qanun through a selection mechanism that is transparent, professional, and well-documented, as well as enhance supervision and periodic performance evaluation of the Board of Directors. Furthermore, the harmonization of regional regulations with national legislation should be reinforced in order to realize accountable and integrity-driven governance of BUMD.