Tinjauan Yuridis Terhadap Gagalnya Penerapan Asas Kelangsungan Usaha (On Going Concern) dalam Perkara Kepailitan (Putusan No. 1/Pdt. Sus-GLL/2020/PN. Semarang Jo. No. 9/Pdt. Sus-Pailit/2019/PN. Semarang)

Sambiri, Glenviano (2023) Tinjauan Yuridis Terhadap Gagalnya Penerapan Asas Kelangsungan Usaha (On Going Concern) dalam Perkara Kepailitan (Putusan No. 1/Pdt. Sus-GLL/2020/PN. Semarang Jo. No. 9/Pdt. Sus-Pailit/2019/PN. Semarang). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Asas Kelangsungan Usaha (On Going Concern) merupakan salah satu asas yang diatur dalam Pasal 104, Pasal 179, Pasal 180 dan Pasal 183 UU Undang-Undang Nomor 37 Tahun 2004 tentang Kepailitan dan PKPU. Perusahaan yang telah dinyatakan pailit oleh pengadilan niaga tidak selalu berujung dengan pemberesan harta pailit. Putusan Pengadilan Niaga Pada Pengadilan Negeri Semarang No. 9/Pdt.Sus-Pailit/2019/PN.Smg tanggal 12 Juni 2019, Hotel Bayfront Villa Jepara dinyatakan pailit. Proses pengurusan dan pemberesan harta pailit kurator mengusulkan untuk melanjutkan kegiatan usaha (going concern) Hotel Bayfront Villa Jepara guna meningkatkan potensi harta kekayaan debitor. Pada prakteknya, kurator sebagai pelaksana going concern tidak selalu berhasil dalam menerapkan going concern, kadang kala kurator mengalami kegagalan juga. Adapun maksud dan tujuan penulisan skripsi ini yaitu untuk mengetahui faktor penyebab gagalnya penerapan asas kelangsungan usaha (on going concern) dalam perkara kepalitan dan untuk mengetahui akibat hukum terhadap gagalnya penerapan asas kelangsungan usaha (on going concern) dalam perkara kepalitan. Metode penelitian yang digunakan adalah penelitian yuridis normatif dengan pendekatan perundang-undangan dan menggunakan studi putusan dimana penulis menganalisa faktor penyebab gagalnya going concern dan akibat hukum terhadap gagal going concern. Bahan hukum dalam penulisan penelitian ini terdiri dari 3 (tiga) bagian, yaitu bahan hukum primer, sekunder dan tersier merupakan bahan dasar yang dijadikan acuan atau pijakan dalam penulisan ini. Bahan hukum primer terdiri dari peraturan perundangan-undangan dan putusan-putusan hakim, sedangkan bahan hukum sekuder diperoleh dari buku-buku maupun literatur lain, bahan hukum tersier berupa wawancara, kamus-kamus hukum dan situs internet yang berkaitan dengan penelitian ini. Kata Kunci: Kepailitan, Asas Kelangsungan Usaha (On Going Concern). / On Going Concern is one of the principles regulated in Article 104, Article 179, Article 180 and Article 183 of Law Number 37 of 2004 concerning Bankruptcy and PKPU. Companies that have been declared bankrupt by a commercial court do not always end up with the settlement of bankrupt assets. Commercial Court Decision at Semarang District Court No. 9/Pdt.Sus-Pailit/2019/PN.Smg 12 June 2019, Hotel Bayfront Villa Jepara was declared bankrupt. The curator's bankruptcy estate management and settlement process proposes a going concern Hotel Bayfront Villa Jepara in order to increase the potential of the debtor's assets. In practice, the curator as the executor of going concern is not always successful in implementing going concern, sometimes the curator also fails. The intent and purpose of writing this thesis is to find out the factors causing the failure of on going concern in bankruptcy cases and to find out the legal consequences of the failure of on going concern in bankruptcy cases. The research method used is normative juridical research with a statutory approach and using a decision study where the author analyzes the factors causing the failure of going concern and the legal consequences of failing going concern. Legal materials in the writing of this research consist of 3 (three) parts, namely primary, secondary and tertiary legal materials which are the basic materials used as a reference or basis in this writing. Primary legal materials consist of statutory regulations and judges' decisions, while secondary legal materials are obtained from books and other literature, tertiary legal materials in the form of interviews, legal dictionaries and internet sites related to this research. Keywords: Bankruptcy, On Going Concern.

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