PERAN DAN TANGGUNG JAWAB PEMERINTAH TERHADAP BADAN USAHA MILIK NEGARA (BUMN) YANG MENGALAMI KEPAILITAN

tate-Owned Enterprises have an important role in the development of the national economy. The capital for the establishment of State-Owned Enterprises comes from separated state assets. The establishment of State-Owned Enterprises has the aim of obtaining profits, and these profits into state revenue, besides that StateOwned Enterprises also have a social mission, namely to provide high-quality goods and services. In running a State-Owned Enterprises business, of course, it cannot be separated from the debt which is usually used for business development, when a company does not have the ability to pay debts that are due to more than one creditor, the company can be declared bankrupt. If the State-Owned Enterprises experiences bankruptcy, then this is not in accordance with the purpose of establishing the StateOwned Enterprises, then there is often debate whether the insolvency of State-Owned Enterprises can result in state financial losses. The government has a big role and responsibility towards State-Owned Enterprises because the Government is the majority shareholder in State-Owned Enterprises, for this reason, it is important for us to know what kind of role and responsibility the government has for State-Owned Enterprises that experience bankruptcy