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LPD is an institution in the financial services sector whose main activity is accepting deposits/savings and also deposits from the traditional village krame itself. In its management, LPD also functions as a place to borrow money or credit with conditions that are much lighter than other banking institutions but are intended for only specific to their own traditional village manners.  In cases of criminal acts of corruption that have occurred so far, not only are they detrimental to state finances, but are also violations of the social and economic rights of society at large, so that criminal acts of corruption need to be classified as crimes whose eradication must be carried out in an extraordinary manner. Law enforcement agencies, such as the Corruption Eradication Committee, the police and the prosecutor's office, must always be alert in the process of investigating and handling corruption cases which are very widespread in Indonesia. Apart from that, to further guarantee legal certainty, avoid variations in legal interpretation and provide protection for the social and economic rights of the community, as well as fair treatment for members of criminal acts of corruption, it is necessary to make changes to Law Number 31 of 1999 concerning the Eradication of Criminal Acts. Corruption.

The rules for tax reduction/credit for taxes paid are explained in PPh Article 24. abroad compared to the total PPh payable in Indonesia. Among the tax objects are various forms of foreign income, determined by calculating the Article 24 tax credit which selects the lesser of the maximum international tax credit limit and the tax actually paid abroad. Requesting a foreign tax credit must be paid with a foreign tax payment document. Significant changes reporting foreign income requires updating the tax return. PPh Payment of income tax installments every month of the year is covered in Article 25. The tax clock is running. To apply for foreign tax credits, taxpayers must reduce the amount of tax due. PPh article 25 must be paid. It is owned by the Taxpayer and must be paid by the deadline fifteen months after the end of the Tax Period. the penalty for late payment is a monthly interest rate of 2%. The calculation of Income Tax Article 25 is carried out using the previous year's income minus tax credits, calculated at various rates for certain individual entrepreneur taxpayers as well as corporate taxpayers.

The accounting profession in the industrial era 4.0 faces significant challenges in maintaining business ethics. In the context of Rural Credit Bank (BPR) Dana Nusantara Tanjungpinang Branch Office, efforts to avoid violations of business ethics are very important. By referring to literature studies and descriptive qualitative interviews, this research method reveals the strategies implemented by BPR Dana Nusantara Tanjungpinang in controlling ethical violations. The research results show that BPR Dana Nusantara Tanjungpinang uses internal audit and data crosscheck as the main strategy to ensure the accuracy of recording financial transactions. In addition, separation of functions and strict supervision of business processes are important steps in maintaining the integrity and honesty of company operations. However, challenges related to employee internet access present obstacles in efforts to prevent ethical violations. However, BPR Dana Nusantara Tanjungpinang continues to strive to use good vendors and implement strict operational procedures. The research results show that BPR Dana Nusantara Tanjungpinang continues to be committed to improving their internal control practices in order to create an ethical business environment and reduce the possibility of ethical violations in the future.

Sharia banking is a financial institution that has a very important role in advancing the Indonesian economy and is an answer to the public's need to use a banking system based on sharia principles. However, sometimes there are many perceptions that Islamic banking is the same as conventional banking. Sharia banking has fundamental differences from conventional banking, namely regarding legal aspects, organizational structure, financed business activities and work environment. Sharia banking operational activities are based on sharia principles, namely the principle of profit sharing, buying and selling and leasing principles by conducting business through mudharabah, musyarokah, murabbahah and ijaroh contracts. Meanwhile, conventional banking provides services in payment traffic with the principle of determining interest for both savings and loan (credit) products and applying various fees in the form of nominal amounts and certain percentages.

The rights of Fiduciary guarantees, in practice, are often violated by Fiduciary guarantee recipients. Even thuggery methods are used for this purpose. The purpose of this study was to identify and analyze the legal norms formulated in Article 15 of the Fiduciary Guarantee Law and the conflicting norms of Article 15 paragraph (2) and paragraph (3) of the Fiduciary Guarantee Law with the original intense formulation of Article 28G paragraph (1) of the 1945 Constitution of the Republic of Indonesia . The research method uses a normative juridical approach. Legal norms which are the legal substance of the formulation of the Fiduciary Guarantee provisions are analyzed through a concept and law approach. Fiduciary towards the 1945 Constitution, caused by the phrase "executive power" and the phrase "the same as a court decision that has permanent legal force" which is contrary to the principles of legal certainty and fairness of the parties to the agreement. The legal argument is the subjectivity of creditors (Fiduciary Recipients) in assessing and determine the circumstances of default (default) of the debtor (Fiduciary Provider).    

Execution auctions have the characteristics of the seller of the goods being an agency or institution. This character has implications for legal substances that serve as guidelines in the auction process, which must conform to statutory regulations. The purpose of this research is to know and analyze the relevance of the principles of justice, the opportunities for the principles of justice and the challenges of the principles of justice in the execution of civil cases at auctions for the sale of goods. The research method uses a normative juridical approach. Legal norms which are the legal substance of execution in the law of goods auctions are analyzed through a concept and law approach. This research finds that first, the principle of law (fairness) is very relevant to the law of execution auctions. This relationship is caused by the need for auction legal norms which require the legal principle of justice as a guide if there is a conflict of legal norms in its implementation or application. Second, the opportunity for the legal principle of justice, in the philosophical realm to become a legal principle in the treatises on auctions, namely for the sake of justice in the belief in the One Almighty God. The sociological domain is a guide and guideline for the eroding of the jungle law of disputes over auction results. The juridical realm becomes a guideline if there is a conflict of norms in every statutory regulation related to auction law. Third, challenges to the legal principle of justice originate from the debtor's rights, legal substance (contents of credit agreements) and legal structures (auction agencies and their implementation).

Notaries should be responsible for drafting and issuing credit agreements between banks and debtors in order to provide legal certainty for all parties involved. In an effort to achieve legal certainty, especially in banking credit agreements with standard clauses, Notaries must ensure that their duties are carried out in accordance with applicable principles and provisions. This research aims to analyze unbalanced standard clauses in credit agreements made by Notaries and to examine the liability of Notaries for credit agreements that utilize standard clauses. The approach method used is the doctrinal legal research method, using literature examination or secondary data to examine relevant regulations and literature. The preparation of this research uses an analytical descriptive approach which aims to explain the data or describe the object of the problem being studied. The results of the research show that the responsibility of the Notary for credit agreements that apply standard clauses is that if the agreement made by the Notary has elements of unlawful acts, the Notary has an obligation to be responsible in accordance with civil provisions by providing compensation to parties who lose as a result of the agreement in accordance with the provisions stipulated in Article 84 of Law Number 2 of 2014 concerning Notary Offices.

The primary function is to provide credit to financial institutions, since this is where the majority of a bank's revenue (interest, fees, and other forms of income) is generated. How profitable and long lasting a bank is depends on the quantity of credit that is extended. Consequently, every step of the lending process from estimating the amount of credit to calculating interest rates, from issuing credit to analyzing it, and finally, from returning poor credit must be executed to the highest standard. On the other hand, lending is a crucial part of a bank's strategy, and it's also a common reason why banks go bankrupt. What is the intended outcome of this study? 1) Under what circumstances may creditors accept a Civil Servant Decree (SK) as security? 2) How would the bank, as the creditor, handle a dispute in the event of a legal dispute (poor credit)? 3) Who is legally responsible for a banker's clients' negative credit? Research in this area follows a juridical-normative framework. A judicial-normative strategy is one that looks at information from the web, books, and relevant legislation.  

Issues regarding non-performance of an agreement can be resolved in two ways, namely outside court and through court. The Pati Court is one of the courts that handles many default resolutions, in terms of settlement through the courts. The judge's consideration is an important component in determining the fate of both parties, namely the plaintiff and defendant, who in terms of the agreement are creditor and debtor. We can see the judge's considerations in the case of default in case number 219/Pdt.GS/2023/PN.Pti. The aim of this research is to find out how considerations are taken to decide a case of tort and how the proof of the elements of tort is fulfilled. The research method used is a normative juridical method with a statutory approach, norms contained in regulations regarding agreements and a case approach. The results of the research show that, according to article 1320 of the Civil Code, the legal conditions for an agreement are agreement, competence, certain objects or things, and cause or lawful reasons, and it is stated in article 1238 of the Civil Code that a person is considered to be in default when he is negligent and does not carry out his obligations until after the time limit specified in the agreement he has agreed to. The judge's considerations in deciding case number 219/Pdt.GS/2023/PN Pti. is appropriate because based on the written evidence attached by the Plaintiff at the trial, then according to the evidence attached the Defendant is declared guilty or in default.

This research is about the Authority of Notaries to Make Covernotes. Regarding making covernotes by Notaries, until now there is no legal umbrella, but in practice Notaries make covernotes in the credit agreement process. This type of research is empirical juridical research and uses a statutory legal approach. The research data used is secondary data and primary data. Secondary data is data obtained from interviews with Notaries in the City of Yogyakarta and the Chair of the Regional Supervisory Council of the Special Region of Yogyakarta Province. Secondary data comes from legislation and other legal materials. Research data was analyzed using a quantitative approach. The results of this research explain: Covernotes are made based on custom and based on material law, namely the law of engagement. If there is a formal legal source in the form of custom, it is acceptable, does not conflict with the law and is carried out repeatedly, which causes the action to be considered the truth and does not conflict with applicable law. .Even though the position of the covernote is still considered not to meet legal certainty. Covernotes have also been explicitly discussed by the Management of the Indonesian Notary Association that the UUJN does not regulate the making of covernotes by Notaries regarding activities or implementation of Notarization.

This study aims to analyze the influence of the control environment, risk assessment, control activities, information and communication, monitoring, and employee performance of the effectiveness of credit granting at the banking companies in BUMN Bank. Data collection  methods  are  done  by  survey and questionnaires. The number of respondents in this study was 40 respondents, in distributing questionnaires using purposive sampling technique. Based on the F test used to test whether the regression model used is fit, if the significant value>α = 0.05 then the hypothesis is rejected, which means the regression model is not fit. If the significant value <α = 0.05, the hypothesis is accepted, which means the fit regression model. F test results show a significant value of 0,000 which means less  than  0.05  then  the  hypothesis  is  accepted,  which  means  four  independent variables namely the control environment (X1), information and communication (X4), monitoring (X5), and employee performance (X6) simultaneously have a positive effect and risk assessment (X2), control activities (X3) simultaneously have a negative effect on the dependent variable, namely the effectiveness of credit (Y). From the results of the t test it can be seen that four independent variables namely the control environment (X1), risk assessment (X2), control activities (X3), information and communication (X4), monitoring (X5), and employee performance (X6) have a partially positive and negatuve effect on the dependent variable namely the variable the effectiveness of granting credit (Y) because it has a significantly smaller value of 0.05

The government's role in Islamic economics is very significant, not only in regulating public aspects in accordance with Islamic principles, but also in financial matters such as managing basic needs, creating jobs, and maintaining the stability of the value of money. Public authorities need appropriate arrangements to steer the economy in the desired direction. One of the strategies used is financial regulation, which aims to control the money supply so that economic growth is stable, the cost of living is affordable, and jobs are available. This research aims to explore how the financial approach works from an Islamic perspective in depth. In the context of Islamic economics, the task of public authorities is to ensure that Islamic principles apply in terms of free income, interest-free economy, and money management in accordance with Islamic principles. Financial regulatory instruments also go beyond the use of open markets and custody of money, including in terms of distribution of credit, proportion of advances, and benefits in accordance with Islamic rules. This journal explores the relationship between monetary policy and economic development from an Islamic perspective. The focus is on the government's role in regulating monetary policy to achieve stable and sustainable economic growth in accordance with Islamic principles. The discussion includes financial management strategies that include controlling the money supply, stability of the value of money, and development of an interest-free economy. By considering the basis of free income in Islamic economics, this journal also highlights monetary policy instruments that are in accordance with Islamic values, such as credit distribution and benefit proportions that follow Islamic rules. This research aims to provide in-depth insight into how monetary policy can be implemented effectively in the context of Islamic economics, as well as implications and suggestions for sustainable economic development from an Islamic perspective.

This research aims to analyze the level of bank health and performance of Indonesian sharia banks using the RGEC method during the 2021-2022 period. Through this holistic approach, the research examines aspects of bank health, including risk profile, good corporate governance, income and capital. Data was obtained from the financial report of PT Bank Syariah Indonesia Tbk, and analysis was carried out on credit risk, Good Corporate Governance (GCG), Return on Assets (ROA), and Capital Adequacy Ratio (CAR). Research findings show that Indonesian sharia banks demonstrate health and stability in their operations, despite a decline in several performance indicators. These conclusions provide valuable insights for stakeholders in the Islamic banking industry to improve bank performance and stability.    

Bankruptcy is a business settlement process through litigation, namely through the commercial court. Bankruptcy is regulated in Law Number 37 of 2004 concerning Bankruptcy and Postponement of Debt Payment Obligations or abbreviated as UUK 2004. Prior to the promulgation of UUK 2004, it was about Faillissement Verordening (Law on Bankruptcy) which was then updated through Government Regulation in Lieu of Law Number 1 of 1998 and then ratified as Law Number 4 of 1998. Based on the explanation in the background section of the problem, the problem is how to take legal action in bankruptcy cases according to Law Number How to distribute payments for creditors' receivables according to the principles of justice in bankruptcy law. In Article 16 paragraph (1) of Law Number 37 of 2004 concerning Bankruptcy and Postponement of Debt Payment Obligations ("UU 37/2004") it is stated that the curator has the authority to carry out the duties of managing and/or settling bankrupt assets from the date the bankruptcy disclosure is made, even though against the decision, cassation or reconsideration is granted. What is meant by "settlement" is the cashing out of assets to pay or settle debts.

An increase in company value will make investors believe that the company is able to manage its performance in future prospects. From the background of the problem. The importance of the information needed in determining company policy, which is useful for measuring the company. To find out whether the budget plan for the construction of the Bukit Mega Harmoni housing development at PT. Graha Mega Cendana Makassar is effective and efficient. The type of research used by researchers is descriptive qualitative. Based on the analysis of data from the research results and discussions that have been described, it can be concluded that in general the preparation of the budget plan for the construction of Bukit Mega Harmoni Housing by PT. Graha Mega Cendana in 2017-2019 was quite effective on average, although the overall level of cost efficiency was less than the expected target of 5%. The efficiency of direct costs for building materials was able to exceed the target of 5.32% because there were efforts to control the use of materials in the field, while for craftsman labor costs there was in-efficiency or inefficiency of -4.97% due to demands for increases. the cost of piecework wages for craftsmen during the course of project implementation. For overhead costs or indirect costs, the average efficiency is 20.36% and the most prominent is the efficiency in financial cost items of 32.56%. This occurs because of a decrease in the value of bank credit interest expenses as a result of smooth installment payments. credit and accelerated repayment of bank credit. However, on average, of all cost items, the cost efficiency of building Bukit Mega Harmoni Housing from 2017–2019 of 73 units was only 3.17%, this is because the comparison between the amount of efficiency funds and the total cost budget plan funds used is very small.

This research aims to examine the effect of non-performing loans on economic profitability in the Balo' Toraja Savings and Loans Cooperative, Makale District, Tana Toraja Regency. The type of research used in this research is quantitative descriptive research. The unit of observation in this research is the financial report and non-performing loans for 2016-2020. The results of this research show that there is an influence of non-performing loans on economic profitability, which means that if non-performing loans increase, economic profitability will decrease, and vice versa, if non-performing loans decrease, economic profitability will increase.

Recently, people have been shocked by the high level of bad credit among Millennials. Based on the findings of the Otoritas Jasa Keuangan (OJK) (Wibowo, 2024), the number of bad loans for more than 90 days in the peer-to-peer (P2P lending) financial technology industry, or what is known as loans for the individual category, has reached IDR 1,73 trillion as of May 2023. The problem is, the Millennial generation or those aged 19-34 years are the biggest "contributors" of bad credit. Various experts say that the Millennial generation is in debt due to the Fear of Missing Out (FOMO) phenomenon, aka following trends to feel like they are not "missing out". Some other experts think that their financial literacy is low.

The development of housing credit provided by the North Lampung Matrix Housing Developer sometimes gives rise to bad credit problems, where the realization of the credit provided does not reach the predetermined target. This can affect North Lampung Matrix Housing activities and impact developer accountability. What is the developer's responsibility for credit in accordance with Law Number 1 of 2011 concerning Housing and Settlement Areas in Matrix Housing in North Lampung? The research results show that the developer's responsibility for credit in accordance with Law Number 1 of 2011 concerning Housing and Settlement Areas at Matrix Housing in North Lampung includes the obligation to collect debtors who experience problematic credit who collaborate with the developer. North Lampung Matrix Housing Partners Bank, basically this obligation has not been specifically regulated in the banking law and still uses general rules such as the Banking Law, Civil Code and Law Number 40 of 2007 concerning Limited Liability Companies. The absence of special "lex specialis" regulations is a weakness in responsibility when bad credit occurs. All components of North Lampung Matrix Housing have juridical responsibility for all operational activities. Resolving problem loans at Matrix Housing in North Lampung can be done in two ways, namely litigation efforts through the courts and non-litigation efforts through preventive measures such as anticipating the emergence of bad credit, early warning and negotiation.

This research discusses the power of unilateral execution carried out on state-owned collateral objects. There is a lot of gossip or uncertainty related to the status of state assets, in the sense that there are many legal rules that still intersect or overlap in defining state assets themselves. This overlapping of legal regulations has resulted in various interpretations regarding the extent to which the existence and definition of state assets can be applied, one of which is related to BUMN assets, whether they are included in state assets or not state assets. BUMN is a state-owned business entity which of course operates like a business entity in general, so that it carries out various legal and non-legal actions like business entities such as PT, CV, and so on. One of the BUMNs in the form of Persero took legal action by entering into a credit agreement in the form of cash collateral credit at BCA Bank, where it was discovered that the performance of the BUMN was starting to decline and of course this had an impact on the finances of the BUMN Persero itself, so this research will aim to provide a perspective on what the Bank can do if the state-owned company experiences default based on the applicable regulations. This research is using ‘normative-juridical’ as research type where the approach to the processing of legal materials is carried out by means of a literature review. Normative-juridical approach in this research used to analyse the power of unilateral execution of state-owned (BUMN) deposits in credit agreements with a cash collateral credit scheme at Bank X.      

This paper discusses the differences between Islamic bank financing and conventional bank credit. This research method is descriptive qualitative by analyzing the basic theory of the fundamental differences between Islamic bank financing and credit at conventional banks. The data was collected using literature studies from scientific journals and basic sharia economics books. Meanwhile, data analysis uses tabulation, coding, editing and verification or conclusion methods. Conventional banks prioritize and prioritize the complete guarantee aspect, whereas in sharia banks it only focuses on the character aspect of the customer itself, meaning that it can be said that the sharia bank believes that the customer will have good intentions when providing credit or financing within a certain agreed period of time.