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Abstract
A sole proprietorship is a unique form of Limited Liability Company (Perseroan Terbatas) which has a legal status under Indonesian law. The aspect of supervision is important as a consequence of the rights and obligations carried out by the sole proprietorship. This study aims to examine the comparison of the supervisory mechanism of sole proprietorship in Indonesia with the European Union, China, Germany, France, and the United Kingdom. This study uses normative research methodology. The results of the study show that, first, the supervisory mechanism in a sole proprietorship company and a limited liability company has a significant difference in the internal control in which the sole proprietorship is lacking, while the limited liability company has effective internal control by a General Meeting of Shareholders forum. In addition, the form of supervision on individual companies is less different than the form of supervision on Limited Liability Company. This difference is due to the initial purpose of establishing a sole proprietorship in Indonesia which is intended to provide ease of doing business, hence the supervision aspect is not taken into account too much. Second, the comparison of individual monitoring mechanisms in the European Union, China, Germany, France, and the United Kingdom with the Indonesian practice generally has similarities in that each country does not have an effective internal control mechanism. However, each country provides an external monitoring mechanism for individual companies with different forms of implementation. The unavailability of internal control is caused by the requirements for the establishment of a company that can be established by one person. Hence, it does not allow for effective internal control. As for the availability of an external supervisory mechanism for the company as a consequence of implementing the principles of Good Corporate Governance to prevent misuse of individual companies.
Keywords: Good Corporate Governance, Sole Proprietorship, Limited Company, Monitoring Mechanism.
Tinjauan Komparatif Praktik Mekanisme Pengawasan Perusahaan Perorangan
Abstrak
Kepemilikan perseorangan adalah bentuk unik dari Perseroan Terbatas (Perseroan Terbatas) yang mempunyai status hukum berdasarkan hukum Indonesia. Aspek pengawasan menjadi penting sebagai konsekuensi dari hak dan kewajiban yang dijalankan oleh perusahaan perseorangan. Penelitian ini bertujuan untuk menguji perbandingan mekanisme pengawasan kepemilikan perseorangan di Indonesia dengan Uni Eropa, Tiongkok, Jerman, Perancis, dan Inggris. Penelitian ini menggunakan metodologi penelitian normatif. Hasil penelitian menunjukkan pertama, mekanisme pengawasan pada perusahaan perseorangan dan perseroan terbatas mempunyai perbedaan pengendalian internal yang signifikan dimana pada perusahaan perseorangan kurang, sedangkan pada perusahaan perseroan terbatas mempunyai pengendalian internal yang efektif dengan Forum Rapat Umum Pemegang Saham. Selain itu, bentuk pengawasan terhadap masing-masing perusahaan tidak jauh berbeda dengan bentuk pengawasan terhadap Perseroan Terbatas. Perbedaan ini disebabkan karena tujuan awal didirikannya perusahaan perseorangan di Indonesia adalah untuk memberikan kemudahan berusaha, sehingga aspek pengawasan tidak terlalu diperhatikan. Kedua, perbandingan mekanisme pemantauan individu di Uni Eropa, Tiongkok, Jerman, Perancis, dan Inggris dengan praktik di Indonesia secara umum memiliki kesamaan yaitu masing-masing negara tidak memiliki mekanisme pengendalian internal yang efektif. Namun setiap negara menyediakan mekanisme pemantauan eksternal terhadap masing-masing perusahaan dengan bentuk implementasi yang berbeda-beda. Tidak adanya pengendalian intern disebabkan oleh persyaratan pendirian suatu perusahaan yang dapat didirikan oleh satu orang. Oleh karena itu, hal ini tidak memungkinkan pengendalian internal yang efektif. Adapun tersedianya mekanisme pengawasan eksternal terhadap perusahaan sebagai konsekuensi penerapan prinsip Tata Kelola Perusahaan yang Baik untuk mencegah penyalahgunaan oleh individu perusahaan.
Kata Kunci: Tata Kelola Perusahaan yang Baik, Kepemilikan Tunggal, Perseroan Terbatas, Mekanisme Pengawasan.
Keywords
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References
Law No. 40 of 2007 on Limited Liability Companies on the Amendment of Law Number 11 of 2020 on Job Creation
Law No. 40 of 2007 on Limited Liability Companies
Law No. 11 of 2020 on Job Creation
Adi Nugroho, Susanti. Hukum Persaingan Usaha di Indonesia Dalam Teori dan Praktik Serta Penerapan Hukumnya. 1st ed. Rawamangun, Jakarta: Kencana, 2012.
Asyhadie, Zaeni. Hukum Bisnis: Prinsip Dan Pelaksanaannya Di Indonesia. Revised. Jakarta: Rajawali Pers, 2016.
Aziz, Yaya Mulyana Abdul, Dindin Abdurohim BS, Irma Rachmawaty, Eki Baihaki, Sugeng Prayitno, Rendra Permana, Aswin Palls, Nurul Fazriyah, and Wawan Kurniawan. Pedoman Kemudahan Berusaha Bagi Pelaku UMKM: Pasca Dikeluarkannya UU No. 11/2020 Tentang Cipta Kerja. 1st ed. Jakarta: LEMLIT Press Universitas Pasundan, 2021.
Azizah. Hukum Perseroan Terbatas. Malang: Setara Press, 2016.
Diantha, I Made Pasek. Metodologi Penelitian Hukum Normatif Dalam Justifikasi Teori Hukum / I Made Pasek Diantha. Jakarta: Prenada Media Group, 2016.
Ginting, Elyta Ras. Hukum Kepailitan. 1st ed. Rawamangun, Jakarta: Sinar Grafika, 2018.
Harahap, M. Yahya. Hukum Perseroan Terbatas. 1st ed. Jakarta: Sinar Grafika, 2015.
Hartini, Rahayu. BUMN Persero: Konsep Keuangan Negara Dan Hukum Kepailitan Di Indonesia. Malang, Jatim: Setara Press, 2017.
Khairandy, Ridwan. Pokok-Pokok Hukum Dagang Indonesia. 1st ed. Yogyakarta: FH UII Press, 2013.
Kurniawan. Hukum Perusahaan: Karakteristik Badan Usaha Berbadan Hukum Dan Tidak Berbadan Hukum Di Indonesia. 1st ed. Yogyakarta: Genta Publishing, 2014.
Munir, Fuady. Hukum Pailit Dalam Teori Dan Praktek. 5th ed. Bandung: PT Citra Aditya Bakti, 2014.
Pangestu, Muhammad Teguh. Badan Usaha Milik Negara dan Status Hukum Kekayaan Negara: Berdasarkan UU BUMN. Makassar: CV. Social Politic Genius (SIGn), n.d.
Prasetio. Dilema BUMN: Benturan Penerapan Business Judgment Rule (BJR) dalam Keputusan Bisnis Direksi BUMN. 1st ed. Jakarta: Rayyana Komunikasindo, 2014.
Prasetya, Rudhi. Perseroan Terbatas: Teori Dan Praktik. Cet. 1. Jakarta: Sinar Grafika, 2016.
Rastuti, Tuti. Seluk Beluk Perusahaan & Hukum Perusahaan. Bandung: Refika Aditama, 2015.
Adebayo, Mudashiru, A.O. Bakare Ibrahim, Babatunde Yusuf, and Ishmael Omah. “Good Corporate Governance and Organisational Performance: An Empirical Analysis.” International Journal of Humanities and Social Science 4, no. 7 (May 2014): 170–78.
Apadore, Kogilavani, and Siti Subaryani Binti Zainol. “Determinants of Corporate Governance and Corporate Performance among Consumer Product Industry in Malaysia: A Theoretical Model.” International Journal of Academic Research in Accounting Finance and Management Sciences 4, no. 2 (June 2014): 201–10. https://doi.org/10.6007/IJARAFMS/v4-i2/836.
Aspan, Henry. “Good Corporate Governance Principles In The Management Of Limited Liability Company.” International Journal of Law Reconstruction 1, no. 1 (August 21, 2017): 87. https://doi.org/10.26532/ijlr.v1i1.1637.
Bedner, Adriaan. “An Elementary Approach to the Rule of Law.” Hague Journal on the Rule of Law 2, no. 01 (March 2010): 48–74. https://doi.org/10.1017/S1876404510100037.
Canare, Tristan. “The Effect of Ease of Doing Business on Firm Creation.” Annals of Economics and Finance 19, no. 2 (2018): 556.
Cornelius, Peter, and Bruce Kogut. “Creating the Responsible Firm: In Search for a New Corporate Governance Paradigm.” German Law Journal 4, no. 1 (January 1, 2003): 45–52. https://doi.org/10.1017/S207183220001573X.
Digdowiseiso, Kumba, and Eko Sugiyanto. “How Effective Is Institutional Quality for the Creation of Small & Medium Enterprises (SMEs) in Indonesia?” Economics & Sociology 14, no. 1 (March 2021): 263–74. https://doi.org/10.14254/2071-789X.2021/14-1/17.
Kaihatu, Thomas S. “Good Corporate Governance dan Penerapannya di Indonesia.” Jurnal Manajemen Dan Kewirausahaan 8, no. 1 (March 2006): 1–9. https://doi.org/10.9744/jmk.8.1.pp.1-9.
McConvill, James. “Positive Corporate Governance and Its Implications for Executive Compensation.” German Law Journal 6, no. 12 (December 1, 2005): 1777–1804. https://doi.org/10.1017/S2071832200004314.
Miao, Beihui. “A Comparative Study of Legal Framework for Single Member Company in European Union and China.” Journal of Politics and Law 5, no. 3 (August 21, 2012): p1. https://doi.org/10.5539/jpl.v5n3p1.
Michelberger, Knut. “Corporate Governance Effects on Firm Performance: A Literature Review.” Regional Formation and Development Studies, January 22, 2021, 84–95. https://doi.org/10.15181/rfds.v20i3.1346.
Naibaho, Nathalina. “Criminal Sanction In Administrative Law: A Right Way To Go? (Applying Criminal Sanction In Administrative Act).” Tadulako Law Review 4, no. 1 (June 2019): 47–61.
Pratiwi, Wiwin Budi. “Individual Companies as New Legal Entities in Law Number 11 of 2020 on Job Creation.” Nurani Hukum 4, no. 1 (June 10, 2021): 9. https://doi.org/10.51825/nhk.v4i1.11266.
Rose, N. “Government and Control.” British Journal of Criminology 40, no. 2 (March 1, 2000): 321–39. https://doi.org/10.1093/bjc/40.2.321.
Saptono, Prianto Budi, and Dwi Purwanto. “Historical Development of Good Corporate Governance in Indonesia (1998-2020): Government’s Role in Establishing the Regulatory Framework.” Jurnal Borneo Administrator 18, no. 3 (November 30, 2022): 263–78. https://doi.org/10.24258/jba.v18i3.1041.
Surifah. “The Role Of Corporate Governance In The Effect Earnings Management Has On Firm Value.” Journal of Indonesian Economy and Business 32, no. 1 (September 5, 2017): 51–69. https://doi.org/10.22146/jieb.12793.
Tessema, Assamen Mekonnen. “Comparative Single-Member Companies of Germany, France and England: A Recommendation to Ethiopia.” SSRN Electronic Journal, 2012. https://doi.org/10.2139/ssrn.2193070.
“AHU - PERSEROAN PERORANGAN,” n.d. https://ptp.ahu.go.id/profil.
“Mandiri Utama Finance Raih Penghargaan: Indonesia Good Corporate Governance Award 2023.” Accessed January 29, 2024. https://www.muf.co.id/berita-muf/mandiri-utama-finance-raih-penghargaan-indonesia-good-corporate-governance-award-2023/.
“Telkom Raih Most Excellence GCG Implementation.” Accessed January 29, 2024. https://www.cnbcindonesia.com/news/20231213191444-4-497085/telkom-raih-most-excellence-gcg-implementation.
World Bank Open Data. “Time Required to Register Property (Days) - Indonesia, Singapore, Malaysia, Thailand,” 2022. https://data.worldbank.org.
References
Law No. 40 of 2007 on Limited Liability Companies on the Amendment of Law Number 11 of 2020 on Job Creation
Law No. 40 of 2007 on Limited Liability Companies
Law No. 11 of 2020 on Job Creation
Adi Nugroho, Susanti. Hukum Persaingan Usaha di Indonesia Dalam Teori dan Praktik Serta Penerapan Hukumnya. 1st ed. Rawamangun, Jakarta: Kencana, 2012.
Asyhadie, Zaeni. Hukum Bisnis: Prinsip Dan Pelaksanaannya Di Indonesia. Revised. Jakarta: Rajawali Pers, 2016.
Aziz, Yaya Mulyana Abdul, Dindin Abdurohim BS, Irma Rachmawaty, Eki Baihaki, Sugeng Prayitno, Rendra Permana, Aswin Palls, Nurul Fazriyah, and Wawan Kurniawan. Pedoman Kemudahan Berusaha Bagi Pelaku UMKM: Pasca Dikeluarkannya UU No. 11/2020 Tentang Cipta Kerja. 1st ed. Jakarta: LEMLIT Press Universitas Pasundan, 2021.
Azizah. Hukum Perseroan Terbatas. Malang: Setara Press, 2016.
Diantha, I Made Pasek. Metodologi Penelitian Hukum Normatif Dalam Justifikasi Teori Hukum / I Made Pasek Diantha. Jakarta: Prenada Media Group, 2016.
Ginting, Elyta Ras. Hukum Kepailitan. 1st ed. Rawamangun, Jakarta: Sinar Grafika, 2018.
Harahap, M. Yahya. Hukum Perseroan Terbatas. 1st ed. Jakarta: Sinar Grafika, 2015.
Hartini, Rahayu. BUMN Persero: Konsep Keuangan Negara Dan Hukum Kepailitan Di Indonesia. Malang, Jatim: Setara Press, 2017.
Khairandy, Ridwan. Pokok-Pokok Hukum Dagang Indonesia. 1st ed. Yogyakarta: FH UII Press, 2013.
Kurniawan. Hukum Perusahaan: Karakteristik Badan Usaha Berbadan Hukum Dan Tidak Berbadan Hukum Di Indonesia. 1st ed. Yogyakarta: Genta Publishing, 2014.
Munir, Fuady. Hukum Pailit Dalam Teori Dan Praktek. 5th ed. Bandung: PT Citra Aditya Bakti, 2014.
Pangestu, Muhammad Teguh. Badan Usaha Milik Negara dan Status Hukum Kekayaan Negara: Berdasarkan UU BUMN. Makassar: CV. Social Politic Genius (SIGn), n.d.
Prasetio. Dilema BUMN: Benturan Penerapan Business Judgment Rule (BJR) dalam Keputusan Bisnis Direksi BUMN. 1st ed. Jakarta: Rayyana Komunikasindo, 2014.
Prasetya, Rudhi. Perseroan Terbatas: Teori Dan Praktik. Cet. 1. Jakarta: Sinar Grafika, 2016.
Rastuti, Tuti. Seluk Beluk Perusahaan & Hukum Perusahaan. Bandung: Refika Aditama, 2015.
Adebayo, Mudashiru, A.O. Bakare Ibrahim, Babatunde Yusuf, and Ishmael Omah. “Good Corporate Governance and Organisational Performance: An Empirical Analysis.” International Journal of Humanities and Social Science 4, no. 7 (May 2014): 170–78.
Apadore, Kogilavani, and Siti Subaryani Binti Zainol. “Determinants of Corporate Governance and Corporate Performance among Consumer Product Industry in Malaysia: A Theoretical Model.” International Journal of Academic Research in Accounting Finance and Management Sciences 4, no. 2 (June 2014): 201–10. https://doi.org/10.6007/IJARAFMS/v4-i2/836.
Aspan, Henry. “Good Corporate Governance Principles In The Management Of Limited Liability Company.” International Journal of Law Reconstruction 1, no. 1 (August 21, 2017): 87. https://doi.org/10.26532/ijlr.v1i1.1637.
Bedner, Adriaan. “An Elementary Approach to the Rule of Law.” Hague Journal on the Rule of Law 2, no. 01 (March 2010): 48–74. https://doi.org/10.1017/S1876404510100037.
Canare, Tristan. “The Effect of Ease of Doing Business on Firm Creation.” Annals of Economics and Finance 19, no. 2 (2018): 556.
Cornelius, Peter, and Bruce Kogut. “Creating the Responsible Firm: In Search for a New Corporate Governance Paradigm.” German Law Journal 4, no. 1 (January 1, 2003): 45–52. https://doi.org/10.1017/S207183220001573X.
Digdowiseiso, Kumba, and Eko Sugiyanto. “How Effective Is Institutional Quality for the Creation of Small & Medium Enterprises (SMEs) in Indonesia?” Economics & Sociology 14, no. 1 (March 2021): 263–74. https://doi.org/10.14254/2071-789X.2021/14-1/17.
Kaihatu, Thomas S. “Good Corporate Governance dan Penerapannya di Indonesia.” Jurnal Manajemen Dan Kewirausahaan 8, no. 1 (March 2006): 1–9. https://doi.org/10.9744/jmk.8.1.pp.1-9.
McConvill, James. “Positive Corporate Governance and Its Implications for Executive Compensation.” German Law Journal 6, no. 12 (December 1, 2005): 1777–1804. https://doi.org/10.1017/S2071832200004314.
Miao, Beihui. “A Comparative Study of Legal Framework for Single Member Company in European Union and China.” Journal of Politics and Law 5, no. 3 (August 21, 2012): p1. https://doi.org/10.5539/jpl.v5n3p1.
Michelberger, Knut. “Corporate Governance Effects on Firm Performance: A Literature Review.” Regional Formation and Development Studies, January 22, 2021, 84–95. https://doi.org/10.15181/rfds.v20i3.1346.
Naibaho, Nathalina. “Criminal Sanction In Administrative Law: A Right Way To Go? (Applying Criminal Sanction In Administrative Act).” Tadulako Law Review 4, no. 1 (June 2019): 47–61.
Pratiwi, Wiwin Budi. “Individual Companies as New Legal Entities in Law Number 11 of 2020 on Job Creation.” Nurani Hukum 4, no. 1 (June 10, 2021): 9. https://doi.org/10.51825/nhk.v4i1.11266.
Rose, N. “Government and Control.” British Journal of Criminology 40, no. 2 (March 1, 2000): 321–39. https://doi.org/10.1093/bjc/40.2.321.
Saptono, Prianto Budi, and Dwi Purwanto. “Historical Development of Good Corporate Governance in Indonesia (1998-2020): Government’s Role in Establishing the Regulatory Framework.” Jurnal Borneo Administrator 18, no. 3 (November 30, 2022): 263–78. https://doi.org/10.24258/jba.v18i3.1041.
Surifah. “The Role Of Corporate Governance In The Effect Earnings Management Has On Firm Value.” Journal of Indonesian Economy and Business 32, no. 1 (September 5, 2017): 51–69. https://doi.org/10.22146/jieb.12793.
Tessema, Assamen Mekonnen. “Comparative Single-Member Companies of Germany, France and England: A Recommendation to Ethiopia.” SSRN Electronic Journal, 2012. https://doi.org/10.2139/ssrn.2193070.
“AHU - PERSEROAN PERORANGAN,” n.d. https://ptp.ahu.go.id/profil.
“Mandiri Utama Finance Raih Penghargaan: Indonesia Good Corporate Governance Award 2023.” Accessed January 29, 2024. https://www.muf.co.id/berita-muf/mandiri-utama-finance-raih-penghargaan-indonesia-good-corporate-governance-award-2023/.
“Telkom Raih Most Excellence GCG Implementation.” Accessed January 29, 2024. https://www.cnbcindonesia.com/news/20231213191444-4-497085/telkom-raih-most-excellence-gcg-implementation.
World Bank Open Data. “Time Required to Register Property (Days) - Indonesia, Singapore, Malaysia, Thailand,” 2022. https://data.worldbank.org.