Pengertian Badan Usaha 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 usaha dapat digolongkan menurut kegiatan, kepemilikan dan asal negara. Menurut kegiatannya, badan usaha dibedakan atas badan usaha 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, badan usaha dibedakan menjadi BUMN, BUMS, dan BUMD. BUMN dan BUMS akan diuraikan pada materi berikutnya pada bab 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 usaha dapat pula dikelompokkan menurut asal negaranya atau kewarganegaraan pemilik modalnya, yaitu menjadi badan usaha Penanaman Modal Dalam Negeri (PMDN) danbadan usaha 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 warga negara asli, sedang PMA modalnya berasal dari warga asing 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.

Pengertian Badan Usaha dan Jenisnya

Dari namanya mungkin sudah terbayangkan kalau BUMN merupakan badan usaha yang dimiliki negara (BUMN) yakni badan usaha yang seluruh atau sebagian besar modalnya dimiliki oleh negara melalui penyertaan secara langsung 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 seperti PJKA (Perusahaan Jawatan Kereta Api) merupakan bagian APBN tahunan. Sesuai dengan pasal 9, UU No. 9 Tahun 2007, sekarang bentuk BUMN hanya terdiri dari dua macam, yaitu Perusahaan Umum (Perum) dan Persero.




Sumber Pustaka: CV. Yrama Widya