PENERAPAN PRINSIP TUGAS KEPERCAYAAN (FIDUCIARY DUTY) DAN PRINSIP PERLINDUNGAN ATAS KEPUTUSAN BISNIS (BUSINESS JUDGMENT RULE) DALAM PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (STUDI KASUS PUTUSAN PENGADILAN TINGGI DENPASAR NOMOR 23/PID.TPK/2023/PT DPS)

Abstract

This research aims to analyze the legal construction of the position of Village-Owned Enterprises (BUMDes) and analyze the legal responsibility of directors of BUMDes subsidiaries in relation to state losses. This research method uses normative juridical methods. The results of this research are that the legal construction of the establishment of BUMDes has followed existing regulations, but the application of the fiduciary duty principle and the business judgment rule principle in the management of BUMDes requires the growth of a corporate culture, namely accountability, good corporate governance and a merit system.