Pengertian Tubuh Perjuangan Dan Jenisnya
Companies can be classified based on activity, ownership, and country of origin. According to the activity, companies are classified into extractive (natural exploration), agrarian, trade, service and industrial companies.
Badan perjuangan sanggup digolongkan berdasarkan kegiatan, kepemilikan dan asal negara. Menurut kegiatannya, tubuh perjuangan dibedakan atas tubuh perjuangan ekstraktif (eksplorasi alam), agraris, perdagangan, jasa, dan industri.
According to the ownership, companies are classified into state owned companies, private companies, and regional government owned companies. State owned companies and private companies will be discussed later in this chapter.
Menurut kepemilikannya, tubuh perjuangan dibedakan menjadi BUMN, BUMS, dan BUMD. BUMN dan BUMS akan diuraikan pada bahan diberikutnya pada penggalan ini.
Companies may also be classified according to the country of origin or the nationality of the capital owner into domestic investment companies and foreign investment companies.
Badan perjuangan sanggup pula dikelompokkan berdasarkan asal negaranya atau kewargguagaraan pemilik modalnya, yaitu menjadi tubuh perjuangan Penanaman Modal Dalam Negeri (PMDN) danbadan perjuangan Penanaman Modal Asing (PMA).
Domestic investment companies are ones the capital of which domestic parties, while foreign investment companies are those the capital of which comes from foreign citizens, companies from foreign countries.
PMDN itu dimiliki atau modalnya berasal dari masyarakat negara asli, sedang PMA modalnya berasal dari masyarakat gila atau perusahaan dari negara lain.
State Owned Companies - Badan Usaha Milik Negara
The name already indicates that a state owned company is a company the capital of which is fully or mostly owned by the state by means of direct investment of state assests which have been put aside for that purpose. The funding of state owned companies is separate from the state budget. In the past, before the current state owned companies were formed, the departmental companies were dissolved.
Under the reason of state budget efficiency, the fund used to finance the departmental companies, such as the Railway Company, had been taken from the annual state budget. In accordance with Article 9 of Law Number 9 of 2007, today there are only two forms of state-owned companies, namely Public Companies and State Limited Companies.
Dari namanya mungkin sudah terbayangkan bila BUMN yaitu tubuh perjuangan yang dimiliki negara (BUMN) yakni tubuh perjuangan yang seluruh atau sebagian besar modalnya dimiliki oleh negara melalui penyertaan secara pribadi yang berasal dari kekayaan negara yang dipisahkan. Pembiayaan dana pemerintah untuk BUMN terpisah dari APBN.
Dahulu sebelum BUMN terbentuk, Perusahaan Jawatan (Perjan) dibubarkan. Karena alasan efisiensi APBN, dana pembiayaan negara untuk BUMN yang berbentuk Perjan menyerupai PJKA (Perusahaan Jawatan Kereta Api) yaitu penggalan APBN tahunan. Sesuai dengan pasal 9, UU No. 9 Tahun 2007, kini bentuk BUMN spesialuntuk terdiri dari dua macam, yaitu Perusahaan Umum (Perum) dan Persero.
Sumber Pustaka: CV. Yrama Widya
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