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This article analyzes the effects of tariffs and trade agreements on global trade dynamics and international business operations. By reviewing recent trade policies and their implications for various industries, the study highlights how tariffs influence supply chain decisions and market entry strategies. The findings provide recommendations for businesses navigating the complexities of international trade in a protectionist environment.

Wilayah Sungai (WS) Toba Asahan terbagi menjadi dua Daerah Aliran Sungai (DAS), yaitu DAS Toba dan DAS Asahan. Luas DAS Toba mencapai 3.789,07 km2 atau 52,44% dari luas total WS Toba Asahan dan mempunyai 153 anak sungai dimana semuanya bermuara di Danau Toba. Sedangkan DAS Asahan terbagi menjadi tiga sub DAS, yaitu Sub DAS Asahan dengan Sungai Asahan sebagai sungai utarnanya dan rnempunyai 34 anak sungai, Sub DAS Silau dengan sungai utamanya adalah Sungai Silau dan mempunyai 38 anak sungai, serta Sub DAS Piasa dengan sungai Piasa sebagai sungai utama yang hanya mempunyai 1 anak sungai. Dengan potensi air permukaan yang melimpah, dapat dilakukan pengembangan pemanfaatan air untuk pembangkit tenaga listrik. Sebagai pelaksanaan master agreement antara Pemerintah Indonesia dengan Jepang, tahun 1976 didirikanlah PT. INALUM (Indonesia Asahan Aluminium) yang merupakan badan usaha untuk membangun dan mengoperasikan Proyek Asahan. Bangunan sarana dan prasarana pengairan di DAS Asahan yang merupakan bagian dari pengembangan dan pengelolaan DAS Asahan adalah Bendungan Siruar, Bendungan Sigura-gura, dan Bendungan Tangga yang terletak di Paritohan, Kabupaten Toba Samosir. Ketiga bendungan tersebut dibangun melintang pada Sungai Asahan, dan dibangun antara tahun 1978-1983. Bendungan Siruar (regulating dam) terletak di Siruar, sekitar 14,5 km dari Danau Toba. Bendungan ini berfungsi mengatur kestabilan air yang keluar dari Danau Toba ke Sungai Asahan. Bendungan kedua terletak 9 km dari Bendungan Siruar, yaitu Bendungan Sigura-gura yang berfungsi untuk PLTA dengan kapasitas total 286 MW. Selanjutnya 4 km di sebelah hilir dari Bendungan Sigura-gura terdapat Bendungan Tangga. Bendungan tipe busur pertama di Indonesia ini berfungsi untuk PLTA dengan kapasitas total 223 MW. Pada tahun 2016, telah dilakukan Studi Morfologi Sungai Asahan Hulu oleh Perum Jasa Tirta I. Pada studi tersebut diperoleh kajian mendalam tentang laju erosi/sedimentasi, deposit dan material sedimen pada Sungai Asahan Hulu beserta anak-anak sungainya yang dapat mempengaruhi kapasitas tampung Sungai Asahan di Waduk Siruar. Dari hasil kajian tersebut, telah diperoleh program pengelolaan sumber daya air dalam jangka waktu lima tahun. Program tersebut telah direalisasikan dalam berbagai macam pekerjaan OP, mulai dari pembuatan dam penahan sedimen, pengerukan hingga konservasi penghijauan. Beberapa upaya tersebut telah merubah laju sedimentasi yang masuk ke Sungai Asahan meskipun perlu juga dikaji penambahan laju sedimentasi akibat pengaruh perubahan tata guna lahan dalam beberapa tahun terakhir. Untuk hal tersebut di atas untuk program pengelolaan sumber daya air serta tolak ukur penanggulangan jangka pendek dan jangka panjang selanjutnya.

Sales and purchase agreements that occur electronically between sellers and buyers create online buying and selling. Internet and social media users in Indonesia, online E-Commerce businesses are increasingly growing. E-Commerce is business activities involving consumers, manufacturers, service providers and intermediaries using computer networks, namely the internet. E-Commerce users are also of various ages, because there are many conveniences when shopping online, just open the desired E-Commerce application, choose the items you buy and the goods arrive as desired within a few days. The increasing number of online buying and selling has indirectly influenced changes in legal regulations. The rules that apply in Indonesia are still unclear regarding electronic buying and selling. This is due to the fact that the conditions necessary for the validity of an electronic agreement have not been specifically regulated. The aim of this research is to determine the validity of electronic contract agreements in E-Commerce transactions in terms of civil law. In this research, normative research methods were used. This method involves processing data from legal regulations and applying rules or norms as the basis for research. Research results Electronic documents are binding and recognized as valid evidence to provide legal certainty regarding the operation of electronic systems and electronic transactions, especially for proof and related to legal actions carried out through electronic systems

The purpose of this research is to examine the effect of Managerial Ownership, Debt Convenant and Litigation Risk on Accounting Conservatism. The population in this study consisted of manufacturing companies, the consumer goods industry sub-sector which were listed on the Indonesia Stock Exchange in 2015-2018. A sample of 12 companies used in this study was found by purposive sampling method. The data used is secondary data. Data analysis was performed with descriptive statistics using panel data regression analysis techniques. The empirical results of this study indicate that independent Debt Convenant does not have a statistically significant effect on Accounting Conservatism while Managerial Ownership and Litigation Risk have a significant negative effect on Accounting Conservatism. The results show that managerial ownership has a significant positive effect on Accounting Conservatism, and Litigation Risk has a significant positive effect on Accounting Conservatism, debt agreements do not have a significant effect on Accounting Conservatism, and managerial ownership, litigation risk together have an effect on Accounting Conservatism.  

Tujuan penulisan artikel ini untuk mengkaji ulang tentang pengaturan logo dan bentuk perlindungan hukum yang diperoleh oleh pemilik sah logo apabila terjadi pembajakan atas logo tersebut. Dalam penulisan artikel ini data diperoleh melalui penelitian kepustakaan dan lapangan, penelitian kepustakaan dilakukan untuk memperoleh data yang bersifat teoritis. Sedangkan penelitian lapangan guna memperoleh data primer melalui wawancara dengan responden dan informan yang ada kaitannya dengan masalah yang diteliti. Hasil penilitian menjelaskan bahwa hak cipta merupakan hak eksklusif pencipta atau pemegang hak cipta untuk mengumumkan atau memperbanyak ciptaannya, yang timbul secara otomatis setelah suatu ciptaan dilahirkan. Perlindungan hak cipta bersifat otomatis dan timbul setelah suatu ciptaan diwujudkan dalam bentuk yang nyata (tangible form). Pendaftaran atau pencatatan hak cipta bersifat sukarela/tidak wajib kerena pendaftaran atau pencatatan tidak menimbulkan hak cipta. . Seperti yang dinyatakan dalam Pasal 1 ayat (1) UUHC yang menyatakan, “Hak Cipta adalah hak ekslusif pencipta yang timbul secara otomatis berdasarkan prinsip deklaratif setelah suatu ciptaan diwujudkan dalam bentuk nyata tanpa mengurangi pembatasan sesuai dengan ketentuan peraturan perundang-undangan”. Dalam hal ini perlindungan hukum terhadap HKI telah mengalami berbagai perkembangan yang begitu pesat dalam sebuah tatanan internasional dan bahkan telah menjadi salah satu isu pada era globalisasi dan liberasi pada saat ini. Perundingan yang melahirkan World Trade Organization (WTO) atau Organisasi Perdagangan Dunia dan juga disepakatinya perjanjian internasional tentang Aspek-aspek Hak kekayaan Intelektual Terkait Perdagangan (Trade Related Aspects of Intellectual Property Rights-TRIPs Agreement). Penegakan hak kekayaan intelektual terutama dalam lingkup ekspor dan impor (border enforcement) muncul sebagai salah satu isu penting selama proses negosiasi dan penyusunan TRIPs Agreement.      

This study aims to examine and explain the migration journey of the Prophet in the SKI book. This research uses library research methods or library research with a historical approach. Based on the results of the research, it was found that the meaning of hijrah was not merely an attempt to escape from trials and ridicule, but in addition to that meaning, hijrah was also intended as a stepping stone to establish a new society in a safe country, it also had the meaning of affirming the position of Muhammad and his followers. , with the previous era After the Prophet migrated to Medina, Islam developed rapidly. The Prophet made many agreements with non-Muslim groups such as the Prophet's agreement with the Jews of Medina and the agreement with the Quraysh infidels known as the Hudaibiyyah agreement. In addition, there were also many wars that took place between Muslims and infidels, such as the wars of badr, uhud, khandak, hunain, and fathul Mecca.    

The purpose of this research is to examine 1. What factors attract foreign buyers to import cashew nuts from Indonesia?.2. What are the obstacles faced by foreign buyers in the process of importing cashew nuts from Indonesia?.3. What are the stages of the process carried out by buyers to import cashews from Indonesia?.4. What is the solution to these obstacles? This research was made using a qualitative descriptive analysis type of research regarding the marketing process of the cashew nut export sales business. (2) Currency differences. (3) Obstacles in the Form of Regulations. (4) International trade barriers are seen from economic institutions, namely: The influence of economic organizations, Anti-dumping regulations that increase import duty rates, Embargoes related to the prohibition of trade between countries. What is the solution to these obstacles? (1). Solution for difficult payments, by L/C. (2) The solution when the currency, using the USA currency or by agreement, is exchanged to the value of the destination country. (3) The solution to obstacles in the form of regulation, is to instinctively follow market trends. (4) Solutions to barriers to economic institutions, exporters take advantage of facilities from countries that are members of economic organizations, export at competitive prices, and resolve trade embargo issues between countries.

Customer satisfaction is very important to a company's services, because satisfied customers will come back, buy more, spread the experience to another friend, and is willing to pay more to do business with a trusted provider. Efforts to maintain customer satisfaction one of which is to monitor what they want from the services that are presented. This study aimed to measure the level of customer satisfaction in the business of outdoor education and training, in which customer satisfaction is measured on the dimensions of perceived service and expected service. The population in this study is service users of the outdoor education and training at the Centre for Education and Training Managerial Behavior University of Wijaya Putra that training in January and June 2014, samples were taken by purposive random sampling technique amounts to 143 people. The variables of this study customer loyalty, service quality, perceived quality, perceived value, and customer expectation and customer complaints. Analysis of the data used is multiple linear regression analysis with hypothesis testing with the F test and t test. The expected outcome of this research is the acquisition of the factors that affect customer satisfaction on service providers of outdoor education and training, in terms of quality of service indicators (tangibles, reliability, responsiveness, assurance and empathy). The results show that there is good agreement between the performance perceived by the user's expectations of the outdoor education and training services. These conditions can be considered satisfactory by management for the success of providing the best service to users of the service. Cartesian diagram determine the right strategy for the management to improve service quality are a top priority especially.    

In this millennial era, it is very easy to get an unsecured money loan, one of which is by using a Shopee Paylater electronic money loan. However, in its use it often also causes losses because the interest on the loan is so large that it makes it difficult for users of electronic money loans to pay and pay off their debts. Therefore, this study aims to explore how legal protection is for users of electronic money loans, especially the Shopee Paylater application which is a polemic among the Indonesian people. The method used in this research is a normative legal research method with a conceptual approach and an approach to legislation. The conceptual approach is carried out by analyzing the concept of consumer protection and the agreed agreement to be able to digest the legal relationship between parties in the Shopee application with the Shopee Paylater feature. The results showed that there was a cooperative relationship between Shopee and PT Lentera Dana Nusantara as the lender.

Inheritance by testament (ad testamento) is a deed that contains a person's statement about what he or she wants for wealth after he dies. The testament or will that is made must be in the form of a deed and notarial deed. This means that making a will requires the name of a public official to ratify the will. If it is not made before a notary, then the testator who wrote his own will can submit the will to the notary after it has been signed. As long as the testator has not died, the will can be changed or revoked by him. In contrast to an agreement that requires the agreement of the parties involved, a will is one-sided which means a statement of the will of the heir, or does not require the approval of the heirs. To protect the rights of the heirs, the heir cannot ignore the absolute rights of the heirs themselves when the inheritance is divided by a testament that exceeds the absolute rights of the heirs (in the event that there are legal heirs)

One of the problems that often arise in an agreement is default, which can result in the creditor experiencing losses due to the debtor being in default. . In the first trial, the judge usually offers a peace deed. When agreed by the parties, a Deed of Peace is issued by the court. The judge's decision of peace deed has binding power for litigants and there is legal certainty and has executive power, namely the power to carry out what is stipulated in the decision by force by state instruments. Likewise with the decision of the District Court No. 29/Pdt.G.S/2019/PN.Unr. The problem is whether the decision number 29/Pdt.G.S/2019/PN.Unr can be appealed or cassed, how will it be resolved if the defendant in the peace deed does not comply with the contents of the deed. This research uses a normative juridical research type, which is carried out by studying legislation, theories and concepts related to the problems to be studied. From the results of the analysis, it is concluded that the legal force of the peace deed is regulated in Article 1858 of the Civil Code and Article 130 paragraphs (2) and (3) of the HIR. This Peace Deed is essentially irrevocable. Cancellation of the Peace Deed may be requested, if its contents are contrary to the law. The legal basis for the Supreme Court Decision Number 454 K/Pdt/1991. The Plaintiff and the Defendant must comply with the contents of the Deed of Reconciliation, because it is a mutual agreement. The Deed of Peace cannot be appealed or appealed. The legal basis is Article 130 paragraph (2) of HIR. If the defendant does not comply with the decision of the Peace Deed, it can be executed by force through the court. The basis (Article 196 (HIR) and Article 207 Rechtreglement voor de Buitengewesten (RBG).             Keywords: Peace, the Power of Law, HIR and RBG

The provision of credit / loans by credit-giving institutions, both banks and other financial institutions, is intended as an effort to make a profit, so the lending institution views credit / loans as a reliable source of income or profit. In connection with the issue of credit / loan provision, credit institutions such as PT. BPR Arto Moro Semarang as the party that lends money (creditors) needs to get a guarantee as a condition for the loan that the debtor will receive on condition that he gives interest when repaying the loan. In practice, the obstacles that PT. BPR Arto Moro Semarang, especially for debtors with guarantees by using the Deed of Providing Mortgage Rights (APHT) which is registered with the National Land Agency (BPN), if the credit is jammed and failed to promise, the bank will take the final step in accordance with applicable law, namely implementing execution of mortgage rights through the Office of State Wealth and Auction Services (KPKNL) or through the District Court (PN). The type of research used in this research is normative juridical. Juridical research, is used, among other things, to analyze various legal theories and laws and regulations related to the juridical review of the accounts payable agreement as a principal agreement with guarantees of insurance rights at PT. BPR Arto Moro Semarang. Juridical means that this research emphasizes the science of law. Meanwhile, normative is this research that examines the rules that apply in society. Thus normative juridical is an approach to the study of legal problems from the aspect of applicable legal regulations. The results of this study are: the settlement of bad credit tied to mortgage rights at PT. BPR Arto Moro Semarang after performing credit rescue through 3R (rechedulling, restructuring and reconditioning). Before the execution of mortgage rights is carried out, non-litigation measures by way of selling collateral based on mutual agreement based on paragraph (2) article 20 of the Mortgage Rights Law. During 2018 to 2020 Mortgage Execution can contribute to the settlement of non-performing loans as much as 45% or Rp. 15,731,212,000, - from an amount of Rp. 34,964,970,686, -. Meanwhile, the occurrence of bad credit is due to internal factors: a. Loans not fully channeled for business, b. Business management skills are still lacking, c. Very tight business competition. External factors are due to unstable economic conditions, which consequently have an impact on the ability of customers to pay off their debts.   Keywords : Bad credit, collateral, execution, and mortgage.

Transportation is a very important aspect of its existence in society, both the transportation of people and goods. One of the well-known online transportation companies in Indonesia is PT Gojek Indonesia. During its development, there have been actions committed by unscrupulous people in the community that harm online motorcycle taxi drivers, namely fictitious / fake orders. Fictitious Order is an order that starts with creating a fake account through an online transportation application that can harm the company.The problem is what is the form of the agreement between the driver and the user and is there the responsibility of PT Gojek Indonesia. The method used in this research is sociological juridical, with data sources in the form of interviews. The results of the analysis were presented descriptively and analytically.The results show that there is no legal regulation that regulates protection for Gojek drivers who experience fictional orders. But from the PT. Gojek provides compensation in the form of compensation money. However, this is not widely used by drivers, because the process of disbursing compensation money takes time, so the driver as the victim prefers to bring the results of the fictitious order himself or sell it to someone else.  Keywords: Protection, Transportation, Gojek

Paguyuban Batik Tulis Langensari (PBTLS) is a community of batik artisans in the area around Embung Langensari, Yogyakarta. Determining the target of enthusiast of handmade batik from PBTLS crafters requires a strategy so that batik results can be right on target. The strategy that will be carried out requires an agreement that becomes a joint agreement in the community, given the current fashion trends that are developing very fast. Along with the development of the main trends in life, namely go green that returns to nature, fashion trends are also following. Today's global fashion trends are shifting from fast fashion to slow fashion. The target of the PBTLS is to determine the meeting point between products that have been produced as supply and market needs/demand. The method used in determining PBTLS targets is carried out through 4 stages. The first stage identifies the range of products that have been produced by PBTLS. The second stage determines the target users of PBTLS products. The third stage determines the direction of product development. Then the fourth step determines the uniqueness of PBTLS products. In carrying out these four steps, a crafter's poll was conducted through a "mentimeter application" conducted on 17 PBTLS artisans and focus group discussions (FGD). Through the application of the "mentimeter" the results of the PBTLS artisans poll can be immediately known to be discussed and formulated together through the FGD. The results obtained by the main target of PBTLS are middle-aged mothers consumers. Uniform fashion / formal batik fashion becomes the main target for the direction of PBTLS product development by developing the unique PBTLS products namely motifs and colors of handmade batik.

Lending often occurs in a loan agreement (credit), which is a State party to the debtor's inability to pay an obligation that has been mutually agreed by the lender so that losses on the part of creditors as occur at the KSP Artha True Semarang. As for the purpose of this research is to know and understand what factors being the cause of the occurrence of loans (bad credit) as well as settling the loan (bad credit) happens on the KSP Artha True Semarang. The methods used in the writing of this is empirical method that uses an approach from the aspect arising in field, which has the nature of a real legal who live in thecommunity. Formulation of the problem examined in this thesis is how writing reviews of juridical agreement loan (credit) in cooperative Artha True Semarang, what are the factors that led to the loan (kreditmacet) on Cooperative Artha True Semarang, and how the process of rescue and settlement of loans (kerdit jam) of the true Artha padaKoperasi Semarang Formulation of the problem examined in this thesis is how writing reviews of juridical agreement loan (credit) in cooperative Artha True Semarang, what are the factors that led to the loan (kreditmacet) on Cooperative Artha True Semarang, and how the process of rescue and settlement of loans (kerdit jam) of the true Artha on Cooperative Semarang From this research can generate external factors which are the cause of loan (kerdit jam) is the debtor experienced barriers/difficulties in economic needs due to an accident causing late payment in pay off in installments. While the internal factor is the weak information and oversight in causing the credit turnaround supervision be not maximum. And the efforts made in the settlement of bad debts in the KSP Artha Semarang is True through the settlement outside the Court/non litigation and settlement in court, as well as save existing assets.

Internet development causes the formation of a new world, every individual has the right and ability to interact with everyone who can prevent him. Perfect globalization connects the entire digital community, one of which is a business sector called E-COMMERCE.E-COMMERCE has a difference from conventional sale and purchase agreements and brings different legal consequences and there are also some problems that are not yet commonly describedthis is a problem that is not immediately anticipated to cause problems in the future. Based on the description, the research is carried out with the title: “SALE AND PURCHASE AGREEMENT VIA INTERNET E-COMMERCE IN TERMS OF CIVIL LAW ASPECTS”.                The formulation of the problem in this study is: (1) What is the validity of the SELLING BUY agreement through the internet if it is involved with Article 1320 of the Civil Code? (2) What is the legal consequence if there is a default in the purchase agreement through the internet (E-COMMERCE)? (3) Solution if there is a default in buying transactions through the internet (E-COMMERCE)? The method used is a normative juridical approach. To approach the problem in this study the author uses descriptive analytical research specifications. Data collection uses secondary data. The method of presenting data in this study was carried out in a descriptive manner. The analysis used in this sketch is qualitative descriptive.             The results of the study indicate: (1) The validity of the agreement through the internet must have the same validity as the agreement that can be proven and in accordance with the provisions in Article 1320 BW. (2) The legal consequences of wanprestasi are compensation. the wanprestasi can be in the form of agreement fulfillment, contract fulfillment and compensation, ordinary compensation, cancellation of the agreement.(3) Solution if there is a wanprestasi in the sale and purchase agreement through: Litigation, Non Litigation, online site (kredibel.co.id, lapor.go.id, cek rekening.id), report directly to the police station and report to the bank.

Freight of goods and passengers in Indonesia With the availability of goods and transportation needed by transportation, there are many entrepreneurs or transportation service companies in the three transportation routes. PT. Pandu Logistik is a company engaged in the transportation of goods which is a legal entity in the Commercial Postal Service as stipulated in article 18 paragraph (1) of Law Number 38 of 2009 concerning Postal. During the process of shipping goods sometimes it does not need to be done with problems, for example regarding expenditures, both originating from nature, human actions or from the nature of the goods themselves. In answering this law, the approach method is carried out using the sociological juridical method with descriptive analytical specifications and the analysis is done qualitatively. The results of this study indicate that the standard agreement in the transportation agreement determined by the carrier according to the position of the parties is not balanced and there is no freedom of transfer to determine the contents of the agreement. Factors that cause ownership change, damage or loss of goods in PT. Pandu Logistics is 2 factors, the first factor which is a factor of PT. Pandu Logistik itself and the second is external factors such as circumstances and accidents that cannot be done in the transportation of goods. The responsibility of PT. Pandu Logistics Semarang for lost or damaged goods that is by way of compensation of 10 times the shipping fee or a maximum of Rp. 1,000,000 (one million rupiah), except if PT. Pandu Logistik Semarang can prove right and wrong that PT. Pandu Logistik Semarang, apart from the negligence and mistakes of the sender of the goods or because there is something about the cargo that does not reach the recipient of the goods, this is what frees PT. Pandu Logistik from Semarang sent by the goods sender. This is in accordance with article 10 paragraph (2) letter i Government Regulation Number 15 Year 2013 concerning Regulation Number 38 Year 2009 concerning Postal   Keywords: Standard Agreement, Factors, Responsibility, Delivery of Goods

AbstractThis research has purposes of knowing the interpretation of the supplementary worker rights definition after Constitutional Court Decision Number 67/PUU/XI/2013. This research has also purposes of knowing the preventive legal protection of the supplementary worker rights after the Decision of Constitutional Court No. 67/PUU-XI/2013. The results of this research are, firstly, the supplementary rights of worker are classified into: (a) normative, meaning that the supplementary rights which are provided and regulated by acts, such as severance payment, gratuity and compensative payment. (b) non-normative rights, meaning other rights are provided and regulated by the parties in accordance with the agreement in the employment agreement or collective labor agreement. Secondly, there are already legal protection of supplementary non-salary rights in Decision of Constitutional Court No. 67/PUU-XI/2013 but they are not completely protective because the supplementary rights of the worker are not included in separatist creditor payment.AbstrakPenelitian ini bertujuan untuk mengetahui, penafsiran definisi hak-hak lainnya dari pekerja/buruh Pasca putusan Mahkamah konstitusi Nomor 67/PUUXI/2013. Penelitian ini juga untuk mengetahui, perlindungan hukum preventif terhadap hak-hak lainnya dari pekerja/buruh Pasca putusan Mahkamah konstitusi Nomor 67/PUUXI/2013. Hasil penelitian ini adalah pertama, hak-hak lainnya pekerja/buruh dibagi menjadi: (a). bersifat normatif, adalah hak-hak lain yang diberikan dan diatur oleh Undangundang, misalnya uang Pesangon, uang penghargaan masa kerja, uang penggantian hak dan (b). Hak hak lainnya yang tidak bersifat normatif, berarti diberikan dan diatur oleh para pihak menurut kesepakatan baik dalam Perjanjian Kerja (PK) atau Perjanjian Kerja Bersama (PKB). Kedua, perlindungan hukum hak-hak lainnya dari pekerja/buruh Nomor 67/PUU-XI/2013 sudah ada namun tidak sepenuhnya terlindungi, dikarenakan hak-hak non upah pekerja/buruh dikecualikan pembayarannya oleh kreditur Separatis.

ABSTRACT The last will (wasiat) of deceased person is a part of law regulation that conducted by society. This regulation gene rally has been introduced by Islamic law and other system of law in Indonesia. The will according to fight is only one side’s action and it becomes charity agreement, meanwhile according to            Al-Qur’an and prophet tradition, the position of the will constitutes integrative position in term of Islamic inheritance law. For that reason, it needs reinterpreting so that the will becomes as an instrument to change family law in Indonesia. Keywords : Last will, Figh, Indonesia, Family of Law.

Abstract: A non well-managed cooperation has disadvantaged the creditor. It is caused by the difficulties to draw the fund from the debtors. But when the creditors ask to the court with the bad achievement reasons, the court refuse to conduct because the committee is not the party in the agreement. Therefore, it is necessary to construct fiduciary duty so that the committee who do not work properly can be put personal responsibility for this agreement. Key words: personal responsibility, fiduciary duty