TANGGUNG JAWAB PERANGKAT ORGANISASI BUM DESA MENURUT PERSPEKTIF DOKTRIN PIERCING THE CORPORATE VEIL

Abstract

Riset ini bermaksud guna untuk mengetahui susunan maupun tangung jawab perangkat organisasi BUM Desa dalam perspektif doktrin piercing the corporate veil. Riset ini merupakan penelitian hukum normatif yang mempergunakan statute approach & conceptual approach. Hasil penelitian ini menunjukan bahwa susunan perangkat organisasi BUM Desa dalam penyelenggaraan kegiatan usaha BUM Desa berdasarkan ketentuan Pasal 15 PP BUM Desa meliputi musyawarah desa, penasihat, pelaksana operasional dan pengawas. Berdasarkan ketentuan Pasal 62 ayat (1) PP BUM Desa penasihat, pelaksana operasional maupun pengawas bertanggung jawab secara pribadi jika audit yang dilakukan atas perintah Musyawarah Desa menemukan bahwa BUM Desa telah mengalami kerugian. Ketentuan ini merupakan wujud dari penerapan Doktrin piercing the corporate veil.

ABSTRACT

This study aims to determine the organizational structure and responsibilities of the BUMDes in the perspective of the doctrine of piercing the corporate veil. This research is normative legal research that uses a statute approach & conceptual approach. The results of this study show that the composition of the BUM Desa organizational apparatus in carrying out BUM Desa business activities based on the provisions of Article 15 PP BUM Desa consists of Village Deliberation, Advisors, Operational Implementers and Supervisors. On the basis of the provisions of Article 62 paragraph (1) PP BUM Desa advisers, operational implementers and/or supervisors are personally responsible if an audit conducted on the orders of the Village Deliberation finds that the BUM Desa has suffered a loss. This provision is a manifestation of the application of the Piercing the Corporate Veil Doctrine.