To see the other types of publications on this topic, follow the link: Settlements with debtors.

Journal articles on the topic 'Settlements with debtors'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Settlements with debtors.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Rambe, Rachmat Husein, and Fatimah Zahara. "IMAM SYAFI'I'S PERSPECTIVE ON DEBT SETTLEMENT WITH PARKING LAND MANAGEMENT RIGHTS ASSURANCE (Case Study of Medan Perjuangan, Medan City)." AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam 5, no. 1 (2023): 773–78. http://dx.doi.org/10.37680/almanhaj.v5i1.2727.

Full text
Abstract:
The Medan Perjuangan community has a practice of disputed debts, but they are unable to pay off these debts, so they provide guarantees in the form of parking space rights as collateral for their debts. The purpose of this research is to respond to the author's main problem formulation, which is the settlement of debt disputes with guaranteed rights to manage parking areas from the perspective of Imam Syafi'i. In this study, a qualitative method was used to analyze Imam Syafi'i's perspective and how Islamic law views debt settlement transactions with guaranteed rights to manage parking lots in
APA, Harvard, Vancouver, ISO, and other styles
2

Rahman, Aditya, Nichatus Sholikah, Sivanaya Nadila Putri, and Muhammad Jazil Rifqi. "PENYELESAIAN DEBITUR GAGAL: ANALISIS PADA KOPERASI SERBA USAHA TUNAS SEJAHTERA BURENGAN KEDIRI PERSPEKTIF HUKUM PERIKATAN." Jurnal AL-MAQASID: Jurnal Ilmu Kesyariahan dan Keperdataan 9, no. 2 (2023): 259–85. http://dx.doi.org/10.24952/almaqasid.v9i2.8178.

Full text
Abstract:
In an agreement, of course, there are achievement that must be fulfilled by the debtor. But not infrequently there are problems in it. Non-performing financing is finacing for performance that is jammed, doubtful, or substandard. This article aims to analyze cases of debtors who fail to pay at KSU Tunas Sejahtera and their settlements in various perspectives and various methods used in the settlement process. The method used by the author in preparing this article is descriptive qualitative, where the research is focused on examining the formulation of the problem and in-depth analysis based o
APA, Harvard, Vancouver, ISO, and other styles
3

Gerasimova, Larisa. "Settlements with other debtors: features of accounting in institutions." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 5 (May 1, 2020): 5–14. http://dx.doi.org/10.33920/med-17-2005-01.

Full text
Abstract:
The article discusses some types of settlements with other debtors, and which accounts in the accounting of a budget institution reflect other settlements with debtors. The article analyzes the legislative acts in terms of operations for calculating budget and Autonomous institutions with suppliers on the amounts of VAT presented by them, the specifics of accounting for input VAT, VAT from the received advance on the account 210 10. Cash transactions that are received at the cash Desk from the personal account and their accounting on the account 210 03 “Settlements with the financial authority
APA, Harvard, Vancouver, ISO, and other styles
4

Alfitra Rinaldo, Hasnati, and Indra Afrita. "JURIDICAL REVIEW AGAINST REJECTION OF PEACE IN THE CASE OF BONDED COMPANY." JILPR Journal Indonesia Law and Policy Review 2, no. 2 (2021): 73–90. http://dx.doi.org/10.56371/jirpl.v2i2.45.

Full text
Abstract:
Parties who take the initiative to apply for PKPU are generally debtors, namely debtors who are unable or expected to be unable to continue paying their debts, PKPU requests can also come from creditors who have calculated that the debtor will no longer be able to pay the debt. -the debt. The formulation of the problem in this research is how is the juridical review of the bankrupt company, how is it?Juridical Review of Refusal of Peace in Bankrupt Companies, and howLegal Consequences of Refusal of Reconciliation in Cases of Bankrupt Companies. The purpose of this study is to analyze the jurid
APA, Harvard, Vancouver, ISO, and other styles
5

СОЛОВЬЕВА, А. П., А. В. СКРЯБИНА, Л. А. ЭВЕРСТОВА, and Ф. Н. ПЕТРОВА. "Managing accounts receivable and accounts payable." Vestnik of North-Eastern Federal University. Series "Economics. Sociology. Culturology", no. 4(24) (December 28, 2021): 7–13. http://dx.doi.org/10.25587/svfu.2021.24.4.010.

Full text
Abstract:
Предприятие обязано контролировать дебиторскую и кредиторскую задолженность, следить за сроками погашения, не позволять необоснованного роста суммы дебиторской задолженности, особое внимание уделять по истребованию просроченной задолженности, вести активную работу с контрагентами. Крайне внимательно относиться к расчетам с кредиторами, вовремя погашать им долги, в противном случае предприятие будут иметь штрафные санкции по расчетам с контрагентами – все это объясняет актуальность этой проблемы. Для повышения эффективности использования дебиторской и кредиторской задолженности нами разработаны
APA, Harvard, Vancouver, ISO, and other styles
6

Ivanova, T. N. "Accounting policy of receivables at construction enterprises." Ways to Improve Construction Efficiency, no. 46 (October 16, 2020): 136–43. http://dx.doi.org/10.32347/2707-501x.2020.46.136-143.

Full text
Abstract:
Analysis of existing approaches to the organization of accounting processes at the enterprise shows that an important element of the accounting policy of the construction company is to create approaches to accounting for receivables in the system of settlements with customers and its reflection in the financial statements. The formed accounting policy on receivables significantly affects the value of financial condition and performance of the enterprise.
 The purpose of the study is to analyze existing approaches to determining the accounting policy in terms of receivables, improving the
APA, Harvard, Vancouver, ISO, and other styles
7

Suk, Leonid, and Petro Suk. "The Use of Active-Passive Accounts in the Accounting of Transactions Involving Counterclaims." Oblik i finansi, no. 3(101) (2023): 28–37. http://dx.doi.org/10.33146/2307-9878-2023-3(101)-28-37.

Full text
Abstract:
The chart of accounts provides for maintaining active, passive and off-balance sheet accounts. Analysis of practical situations shows that some passive accounts are not purely passive, and some active ones are purely active. Such accounts are active-passive. The article aims to justify the need for a wider use of active-passive accounts by individuals and legal entities when repaying debts by crediting counterclaims. The content, structure and procedure for using active-passive accounts for accounting settlements with legal entities and individuals were disclosed in the work. On active-passive
APA, Harvard, Vancouver, ISO, and other styles
8

Musyarif, Muhammad Abdul Hakim Aliy Ainun, and Merline Eva Lyanthi. "Perlindungan Hukum bagi Pihak Ketiga atas Sertifikat Hak Milik Tanah yang Dijadikan Jaminan Kredit." Journal Evidence Of Law 4, no. 1 (2025): 30–35. https://doi.org/10.59066/jel.v4i1.936.

Full text
Abstract:
This writing journal aims to study and find out the legal protection obtained by third parties as owners of land ownership certificates as replacement collateral for debtors at the bank. The problem taken in this journal is: How is Legal Protection for Mortgage Owners as Replacement Collateral by Debtors in Banks. This journal research uses a normative juridical approach method with the writing reference being positive legal rules in Indonesia. After that, carry out a normative analysis and use legal materials such as the 1945 Constitution, the Civil Code, statutory regulations, mortgage right
APA, Harvard, Vancouver, ISO, and other styles
9

Chebanova, N. V., V. N. Orlova, and V. N. Sharko. "Scientific approaches to the classification of settlements with debtors." BULLETIN OF KHARKIV NATION AGRARIAN UNIVERSITY NAMED AFTER V.V.DOKUCHAYEVA. SERIES "ECONOMIC SCIENCES", no. 1 (2020): 277–92. http://dx.doi.org/10.31359/2312-3427-2020-1-277.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Idayati, Farida. "PENYELESAIAN KREDIT MACET PADA PT. BANK RAKYAT INDONESIA, Tbk CABANG UNIT MULYOSARI SURABAYA." Jurnal Ilmiah Manajemen dan Bisnis (JIMBis) 1, no. 1 (2022): 60–79. http://dx.doi.org/10.24034/jimbis.v1i1.5135.

Full text
Abstract:
This study aims to resolve bad or non-performing loans carried out by banks to debtors who have no prospects in trying and have good intentions in solving them. The settlement of bad debts is carried out peacefully or through legal channels. If the credit is already bad, the bank must settle the credit in various settlements. The method used in this research is to use qualitative methods and in the preparation of this study the authors conducted case and field studies at PT. BRI, Tbk at the Mulyosari Unit Branch Surabaya. In this study the characteristics of the problem related to the backgrou
APA, Harvard, Vancouver, ISO, and other styles
11

Bondina, Natalya Nikolaevna, Igor Alexandrovich Bondin, and Yulia Anatolyevna Egorova. "Receivables: control aspects." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 2 (February 1, 2021): 50–57. http://dx.doi.org/10.33920/sel-11-2102-05.

Full text
Abstract:
The article presents the key aspects of monitoring the current state of receivables in the organization, as well as the work of responsible executors with receivables for the timeliness and effectiveness of measures taken to prevent the transition of receivables to the category of hopeless ones. Special attention is paid to the issue of ensuring the reliability of accounting data and reporting in terms of settlements with debtors through the formation of a reserve for doubtful debts.
APA, Harvard, Vancouver, ISO, and other styles
12

Tomchuk, Viktor. "WAYS TO IMPROVE THE ACCOUNTING OF SETTLEMENT TRANSACTIONS." Three Seas Economic Journal 4, no. 1 (2023): 88–97. http://dx.doi.org/10.30525/2661-5150/2023-1-10.

Full text
Abstract:
The purpose of the article is to consider the method of accounting for settlements with debtors and creditors and to determine directions for its improvement. Methodology. The theoretical and methodological basis of the study is a systematic approach to the study of practical accounting tools for settlement transactions. In the process of research and systematization of the obtained results, general scientific and special methods were used: abstract-theoretical, historical, dialectical, induction and deduction, analysis and synthesis, formalization and comparison. Results. It has been proven t
APA, Harvard, Vancouver, ISO, and other styles
13

КОЛЕСНИКОВА, Е. В. "IMPROVING THE METHODOLOGY FOR CONTROLLING SETTLEMENTS WITH DEBTORS AND CREDITORS." Экономика и предпринимательство, no. 8(157) (October 23, 2023): 1002–6. http://dx.doi.org/10.34925/eip.2023.157.8.186.

Full text
Abstract:
В статье рассмотрена инвентаризация как основной метод внутреннего контроля. Сделан упор на применение программы 1С Управление торговлей. Предложены пути совершенствования политики управления дебиторской и кредиторской задолженностью в рамках любой коммерческой организации. The article talks about inventory as a general method of internal control. Emphasis is placed on the use of the 1C Trade Management program. A path is proposed taking into account the policy of managing receivables and creditors within the framework of any standard organization.
APA, Harvard, Vancouver, ISO, and other styles
14

Mironova, Svetlana Aleksandrovna. "New opportunities for concluding a settlement agreement in citizens’ bankruptcy." Uchenyy Sovet (Academic Council), no. 6 (May 19, 2025): 369–75. https://doi.org/10.33920/nik-02-2506-07.

Full text
Abstract:
In the context of bankruptcy of individuals, two procedures are used: debt restructuring and property sale. During debt restructuring, a plan is drawn up, as a result of which the debtor, through a financial manager, pays off the debt in accordance with the stated demands of creditors. When selling property, the financial manager forms a bankruptcy estate, which includes all of the debtor's income and all of the property that can be sold; the debtor's assets are sold, and the proceeds from the sale are employed to pay off debts to creditors. The article analyzes changes in legislation concerni
APA, Harvard, Vancouver, ISO, and other styles
15

Meliev, I.I., and B.B. Yuldashev. "FEATURES OF ACCOUNTING FOR ARREARS ON PAYMENTS TO THE BUDGET IN THE REPUBLIC OF UZBEKISTAN." TJE - Tematics journal of Social Sciences 10, no. 7 (2022): 82–92. https://doi.org/10.5281/zenodo.6353581.

Full text
Abstract:
<strong>Abstract. </strong>In the conditions of the modern formation of market relations, in the course of settlements of an organization with other persons, depending on the economic situation, it has relations with counterparties - debtors and creditors. The financial crisis has caused a rapid increase in the optimization of the system of settlements with counterparties, since unregulated outflows of funds, attraction of cheap borrowed funds, can negatively affect the financial stability of the organization, causing a liquidity crisis.
APA, Harvard, Vancouver, ISO, and other styles
16

Chernov, V. A. "Analysis of settlements with debtors based on the quality indicatorof turnover." Accounting. Analysis. Auditing 11, no. 1 (2024): 50–57. http://dx.doi.org/10.26794/2408-9303-2024-11-1-50-57.

Full text
Abstract:
The aggravation of relations in the field of global finance, the change of international partners and disruption of international economic relations cause the need to strengthen payment discipline and accelerate payments, which is especially important in the context of the expansion of new associations of states. The consequences of the COVID-19 pandemic have also led to a reduction in the liquidity of organizations and increased the need for funds. Timely repayment of accounts receivable increases the availability of cash to suppliers, and the acceleration of settlements contributes to an inc
APA, Harvard, Vancouver, ISO, and other styles
17

Azmi, Ruzita, Adilah Abd Razak, and Siti Nur Samawati Ahmad. "Debts Relief Order and Administration Order for Debtors in the United Kingdom." Indian-Pacific Journal of Accounting and Finance 2, no. 3 (2018): 35–43. http://dx.doi.org/10.52962/ipjaf.2018.2.3.60.

Full text
Abstract:
&#x0D; &#x0D; &#x0D; Debtor’s pre-rehabilitation is a measure given to a debtor in order to avoid bankruptcy once he failed to fulfil his financial commitment with his creditors. The pre-rehabilitation schemes can be obtained through court or out of court’s settlement. The most common type of pre-rehabilitation that court based in the United Kingdom (UK) is Individual Voluntary Arrangement (IVA), which usually applicable to debtors with a large number of debts. Meanwhile, for a debtor with a smaller amount of debts, and disqualified from IVA, may resort to Debts Relief Order (DRO) and Administ
APA, Harvard, Vancouver, ISO, and other styles
18

Suyikati. "Determining The Company Debt Threshold In Order To Determine Bankruptcy Status." Widya Pranata Hukum : Jurnal Kajian dan Penelitian Hukum 5, no. 2 (2023): 171–84. http://dx.doi.org/10.37631/widyapranata.v5i2.1187.

Full text
Abstract:
The Indonesian Bankruptcy Law has not been based on a philosophy that should be in accordance with the principles of the Bankruptcy Principle itself, where the philosophy of the Bankruptcy Law has not been able to explain debtors who have debts greater than their assets. The application of this principle should ideally be a condition for the debtor to be declared bankrupt, where if the debtor is insolvent (the debtor's assets are less than its debts), it is not enough if the debtor stops or fails to pay its debts. If the debtor's assets exceed its debts, then the settlement of the debt and cre
APA, Harvard, Vancouver, ISO, and other styles
19

Melnikova, Alina Nikolayevna. "DIAGNOSIS OF BUSINESS INTERRUPTION RISK USING EXPRESS-TESTING OF SETTLEMENTS WITH DEBTORS." Globus 7, no. 6(63) (2021): 38–40. http://dx.doi.org/10.52013/2658-5197-63-6-8.

Full text
Abstract:
Considering the indicators of business interruption risk from the point of view of the users interested in stability and observance of business continuity conditions, it is worth estimating the potential possibilities of accounts receivable recovery, as well as the risks connected with the increase of bad debts sums
APA, Harvard, Vancouver, ISO, and other styles
20

Балашова, Н. Н., Т. А. Чекрыгина, А. С. Горбачева, and Н. В. Терехина. "Development of organizational and methodological aspects of accounting expertise of current settlements and obligations with different debtors and creditors in agribusiness entities." Экономика и предпринимательство, no. 8(121) (July 26, 2020): 1314–18. http://dx.doi.org/10.34925/eip.2020.121.8.262.

Full text
Abstract:
В статье исследованы организационно-методические основы бухгалтерской экспертизы текущих расчетов и обязательств с разными дебиторами и кредиторами и предложено совершенствование ее инструментария в системе финансового контроля субъектов агробизнеса. В работе изучено понятие «бухгалтерская экспертиза» и основные подходы к его определению, обобщены цели и задачи бухгалтерской экспертизы текущих расчетов и обязательств с разными дебиторами и кредиторами. Авторами определено место бухгалтерской экспертизы в системе финансового контроля субъектов агробизнеса, рассмотрены источники и методические п
APA, Harvard, Vancouver, ISO, and other styles
21

Fauzi, M. "Insolvency within Bankruptcy: The Case in Indonesia." SHS Web of Conferences 54 (2018): 06004. http://dx.doi.org/10.1051/shsconf/20185406004.

Full text
Abstract:
The Bankruptcy institutions are an extraordinary mechanism in debt settlement. The extraordinary characteristic distinguishes bankruptcy institutions with other mechanisms in debt settlement. This particular characteristic stems from the debtor’s inability to pay all of his debts due. However, two of the Indonesian bankruptcy laws do not include insolvency conditions as the basis for granting bankruptcy status to the debtor. Such legal politics resulted in the use of bankruptcy institutions deviated from their philosophy and vulnerable to abuse. With a post-positivist approach, this paper exam
APA, Harvard, Vancouver, ISO, and other styles
22

BONDARENKO, Olha, and Iryna MASIUK. "Audit methodology. Formation and write-off of receivables and payables." Economics. Finances. Law, no. 7 (July 30, 2020): 10–13. http://dx.doi.org/10.37634/efp.2020.7.2.

Full text
Abstract:
Introduction. The share of receivables and payables in the structure of the balance sheet has a high percentage, which certainly affects the production process as a whole. Every receivable is someone's accounts payable and vice versa. Each company faced non-payment of debts in any direction. In this article, we will consider the control over settlements with counterparties and the procedure for writing off and forming bad receivables and payables. The purpose of the paper is to study the audit process at the enterprise in the section of receivables and payables. Identify the processes of writi
APA, Harvard, Vancouver, ISO, and other styles
23

Makarenko, А., and D. Levytska. "IMPROVEMENT OF ACCOUNTING AND INTERNAL AUDIT OF SETTLEMENTS WITH DEBTORS AT TRADING ENTERPRISES." Investytsiyi: praktyka ta dosvid, no. 1 (January 21, 2021): 30. http://dx.doi.org/10.32702/2306-6814.2021.1.30.

Full text
APA, Harvard, Vancouver, ISO, and other styles
24

Arfandi, Muhammad, Budiman Ginting, Utary Maharany Barus, and Rudy Haposan Siahaan. "Penyelesaian Kredit Macet Terkait Adanya Tagihan Utang Pajak Debitur di Bank BRI Kantor Cabang Medan Thamrin." Journal of Law & Policy Review 2, no. 1 (2024): 32–42. http://dx.doi.org/10.34007/jlpr.v2i1.447.

Full text
Abstract:
The implementation of mortgage execution, execution (parate execution) must be based on a promise to sell under one's own power as regulated in Article 1178 paragraph (2) of the Civil Code, so that it is an implementation of an agreement and accompanied by a mortgage deed grosse which is intended "For the sake of Justice Based on the Almighty Godhead" This research is descriptive analytical in nature. The type of research used in this thesis is empirical legal research. Types and sources of data that will be used secondary and primary data. Data analysis was carried out to answer the problems
APA, Harvard, Vancouver, ISO, and other styles
25

Rundichuk, A. "BETWEEN THE KING AND THE CITY: THE JEWISH COMMUNITY OF AUGSBURG AND THE GOVERNMENT IN THE 14TH-15TH CENTURIES." Bulletin of Taras Shevchenko National University of Kyiv. History, no. 152-153 (2022): 68–73. http://dx.doi.org/10.17721/1728-2640.2022.152-153.9.

Full text
Abstract:
In the late Middle Ages on the territory of the cathedral city of Augsburg were two Jewish settlements, which were formed in the XII-XIII cent. In High Middle Ages, the administration of the Jewish community was made through the mediation of city, bishop and king. However, in the XIV-XV cent. the main interaction regarding the settlement of the life of the Jewish community took place between the king and the city. At the same time, were formed the main legal acts, which regulated the relations between the local population and the Jewish community, its social status. Augsburg Jews were under th
APA, Harvard, Vancouver, ISO, and other styles
26

Vianney Bagus Raditya, Yohanes Mario, Sihabudin, and Hendrarto Hadisuryo. "Analysis of Problematic Credit Settlement: The Role of Notary in Resolving Nonperforming Loans through Collateral Acquisition." International Journal of Islamic Education, Research and Multiculturalism (IJIERM) 6, no. 1 (2024): 288–312. https://doi.org/10.47006/ijierm.v6i1.329.

Full text
Abstract:
This research is intended to analyze the credit agreement in the Indonesian banking sector can be done through authentic deeds or underhand deeds. The author uses Socio Legal Legal Research Methods or commonly used with the term empirical juridical research. Empirical legal research, namely data obtained directly from the community as the first source through field research . Credit agreements that are regulated through authentic deeds have the advantage of strong evidentiary power, because the authentic deed is made before a notary or authorized employee according to the law in the place wher
APA, Harvard, Vancouver, ISO, and other styles
27

ADAMAITIS, L. A., N. A. GAVRINA, and I. M. ADAMAITIS. "ANALYSIS AND MANAGEMENT OF DEBTORS AND PAYABLES ACCOUNTS BASED ON THE ACCOUNT AGING REGISTER." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 8 (2020): 124–31. http://dx.doi.org/10.36871/ek.up.p.r.2020.08.01.016.

Full text
Abstract:
Analysis of the status of settlements by counterparties and terms of debt is the basis for substantiating practically significant management decisions. The register of aging accounts receivable considered in the work shows the analyst (financial manager) the real points of monitoring the state of debt. The article also presents the possibilities for further work with the registry based on the debt management regulations.
APA, Harvard, Vancouver, ISO, and other styles
28

Faqi, Ahmad Fachri, Fadilla Jamila, Raga Rai, and Erika Pappa. "PKPU AS AN ALTERNATIVE SOLUTION TO SETTLEMENT OF INDIVIDUAL DEBTORS' DEBT IN FINTECH LENDING SERVICES." Awang Long Law Review 7, no. 1 (2024): 164–70. https://doi.org/10.56301/awl.v7i1.1361.

Full text
Abstract:
The resolution of individual debtor debts in Fintech Lending Services has been regulated under POJK 10/2022. In addition to dispute resolution through district courts or alternative dispute resolution mechanisms, the PKPU mechanism is available to address the debt issues of individual debtors in Fintech Lending services. This study examines the resolution of individual debtor debts through the PKPU mechanism as a more equitable, expedient, and effective alternative. The research employs normative legal methods, utilizing secondary data such as legislation and relevant legal literature. Data co
APA, Harvard, Vancouver, ISO, and other styles
29

Ningsih, Ayup. "KAJIAN YURIDIS EFEKTIFITAS PENYELESAIAN KREDIT MACET MELALUI LELANG HAK TANGGUNGAN." Arena Hukum 14, no. 3 (2021): 546–66. http://dx.doi.org/10.21776/ub.arenahukum.2021.01403.7.

Full text
Abstract:
In a debt agreement that includes a guarantee regulated in the Mortgage Law, the form of legal protection provided by the State through the Mortgage Law to the creditor is the authority to execute the object of the debtor's guarantee or auction. Implementation of the auction through the State Auction Institution, namely the Office of the State Assets and Auction Service (KPKNL). The purpose of writing this article is to find out the arrangement and implementation of mortgage auctions at KPKNL. The method used is empirical juridical, with the research location at KPKNL Semarang PMK No. 213/PMK.
APA, Harvard, Vancouver, ISO, and other styles
30

Jovanka, Thalia Grizella, Jelly Nasseri, and Holilur Rohman. "KEPASTIAN HUKUM EKSEKUSI JAMINAN PERORANGAN (PERSONAL GUARANTEE) ATAS PENYELESAIAN KREDIT MACET BANK MELALUI PERANGKAT KEPAILITAN." SENTRI: Jurnal Riset Ilmiah 2, no. 11 (2023): 4603–13. http://dx.doi.org/10.55681/sentri.v2i11.1770.

Full text
Abstract:
Aspects of legal certainty in the context of the execution of personal guarantee against the settlement of bad loans through the institution of bankruptcy. The main focus of the study was to analyze the legal framework that governs the process of execution of guarantees of individuals when banks face bad debts and decide to use the bankruptcy mechanism. Through a legal approach and comparative analysis, this study highlights the obstacles that may arise in ensuring legal certainty in this process, as well as the implications for the parties involved, this study raises the issue of how the limi
APA, Harvard, Vancouver, ISO, and other styles
31

Tomchuk, Olena. "ANALYTICAL PROVISION OF COMPUTATIONAL OPERATIONS AND DIRECTIONS FOR THEIR IMPROVEMENT." Green, Blue and Digital Economy Journal 4, no. 1 (2023): 82–98. http://dx.doi.org/10.30525/2661-5169/2023-1-8.

Full text
Abstract:
The purpose of the article is the method of analysis of settlements with debtors and creditors and determination of directions for their improvement. Methodology. In the process of solving the tasks of scientific research, general and special methods of research were applied: descriptive-analytical method, systematic approach, method of analysis and synthesis, method of systematization, method of comparison, method of scientific generalization. Results. It has been proved that the anti-crisis management system should provide a proper approach to the enterprise's debts, for their effective mana
APA, Harvard, Vancouver, ISO, and other styles
32

Hurenko, Tamara. "Accounting information as the basis for development a receivables management strategy." Acta Academiae Beregsasiensis. Economics, no. 2 (December 22, 2022): 232–39. http://dx.doi.org/10.58423/2786-6742/2022-2-232-239.

Full text
Abstract:
The accounting and financial system created at the enterprise must ensure its solvency and liquidity. We constantly need funds that can be quickly converted into money in time and at the lowest cost. The most liquid assets are cash due to which quick payment is made according to current settlements. Accounts receivable that are expected to be settled within 12 months after the reporting date are those assets that take some time to convert into available funds. Accounts receivable, its size at the enterprise, the conditions set by the company for its timely repayment by various debtors is the m
APA, Harvard, Vancouver, ISO, and other styles
33

Gustini, Rucita, Sudiman Sihotang, and Nurwati. "Analysis of Court Decision Rejecting Homologation of the Settlement Proposal Approved by Creditors in the Process of Postponing Payment Obligations." DE'RECHTSSTAAT 11, no. 1 (2025): 1–9. https://doi.org/10.30997/jhd.v11i1.16844.

Full text
Abstract:
Postponement of Debt Payment Obligations (PKPU) is an important legal instrument in the Indonesian bankruptcy legal system regulated in Law Number 37 of 2004 concerning Bankruptcy and PKPU. Ideally, PKPU is designed to provide debtors with the opportunity to restructure debts and reach agreements with their creditors through a peace process, with the aim of running the business and optimal debt repayment to creditors. However, in practice, even though the majority of creditors agree to the peace proposal submitted by the debtor, the Commercial Court has the authority to reject the peace agreem
APA, Harvard, Vancouver, ISO, and other styles
34

Mashdurohatun, Anis, and Eyrsa Setya Kurnia. "THE SETTLEMENT MODEL AGAINST CREDIT AGREEMENTS BETWEEN CREDITORS AND DEBTORS." International Journal of Law Reconstruction 4, no. 2 (2020): 124. http://dx.doi.org/10.26532/ijlr.v4i2.11319.

Full text
Abstract:
The purpose of this study is to analyze the factors that cause bad credit to credit agreements between creditors and debtors and to formulate a model of bad credit settlement against credit agreements between creditors and debtors. This study uses an empirical juridical approach. This study found that the factors causing the occurrence of bad credit are due to internal factors of the bank (creditors), namely ignoring bank prudential principles, especially the 5C principle, where banks are less careful in assessing potential debtors, and external factors (debtors), where the debtor's business d
APA, Harvard, Vancouver, ISO, and other styles
35

Elvandi Christian Saragih. "Juridical Implications of the Covid-19 Pandemic on Credit Agreements in Indonesia." YURISDIKSI : Jurnal Wacana Hukum dan Sains 17, no. 3 (2021): 229–38. http://dx.doi.org/10.55173/yurisdiksi.v17i3.109.

Full text
Abstract:
The Covid-19 pandemic has resulted in many people losing their jobs, if the person concerned is a bank debtor, it can result in him failing to make credit instalments to the bank as the creditor. This study aims to find out how the legal consequences of the Covid-19 Pandemic have on credit agreements in Indonesia and how to resolve them in case of default. The results showed that the Covid-19 Pandemic resulted in difficulties for debtors to pay credit instalments to banks as creditors and made debtors in default. Settlement steps that can be taken if the debtor is in default are Termination of
APA, Harvard, Vancouver, ISO, and other styles
36

Zia, Hafidza, Candra Irawan, and Tito Sofyan. "COVID-19 PANDEMIC AS THE REASON FOR FORCE MAJEURE IN MOTOR VEHICLES CONSUMER FINANCING AGREEMENTS (STUDY AT PT SUMMIT OTO FINANCE BENGKULU BRANCH)." Bengkoelen Justice : Jurnal Ilmu Hukum 12, no. 2 (2022): 148–57. http://dx.doi.org/10.33369/jbengkoelenjust.v12i2.25044.

Full text
Abstract:
As an emergency, the COVID-19 pandemic is also known as a force majeure in civil law, therefore it could be one of the reasons for the postponement until the cancellation of the current agreement. Therefore, the Financial Services Authority as the institution authorized to regulate financial service activities stipulates OJK Regulation Number 14/POJK.05/2020 concerning Countercyclical Policy on the spreading impact of the 2019 Coronavirus Disease for Non-Bank Financial Services Institutions to optimize leasing business activities through financing restructuring. This thesis was completed throu
APA, Harvard, Vancouver, ISO, and other styles
37

Aidhya Diory Amamie Marpaung and Akhmad Budi Cahyono. "KONSEKUENSI BAGI DEBITOR YANG TIDAK MENGAJUKAN RENCANA PERDAMAIAN DALAM PROSES PENUNDAAN KEWAJIBAN PEMBAYARAN UTANG." Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat 9, no. 3 (2023): 289–303. http://dx.doi.org/10.55809/tora.v9i3.277.

Full text
Abstract:
A settlement offer in the process of suspension of debt payment obligation is in principle given to convince creditors that the debtor has the desire to settle their debts. When the debtor is in an unstable condition and feels unable to pay his debts, the law provides the debtor with the opportunity for the debt payment obligation to be suspended and provide a settlement offer for their creditors, which is regulated in Article 222 paragraph (2) of the Law No. 37 of 2004. However, in practice, it turns out some debtors do not use this opportunity to provide a settlement offer, in which case the
APA, Harvard, Vancouver, ISO, and other styles
38

Pugach, A. A., and T. V. Bubnovskaya. "Management of receivables and payables as an element of ensuring the economic security of an enterprise: practical aspects." Vestnik Universiteta 1, no. 12 (2023): 162–70. http://dx.doi.org/10.26425/1816-4277-2022-12-162-170.

Full text
Abstract:
The article is devoted to the problem of the effectiveness of accounts receivable and accounts payable management in an enterprise. The object of the study is the LLC XXX leasing company that specialises in financial leasing of cars, road freight vehicles, specialised equipment and other items. Works on relevant subjects of Russian and foreign authors served as a theoretical basis of the study. The goal of the study is to prepare recommendations aimed at improving settlements with creditors and debtors, avoiding and minimising the number of overdue receivables and payables as well as improving
APA, Harvard, Vancouver, ISO, and other styles
39

KHORUZHIY , VALERY, and NATALIA BOGDANOVA . "OPPORTUNITIES AND LIMITATIONS OF THE ACTIVITIES OF THE AUTHORIZED BODY TO INITIATE THE BANKRUPTCY OF A TAX DEBTOR." Economic Problems and Legal Practice 18, no. 5 (2022): 254–60. http://dx.doi.org/10.33693/2541-8025-2022-18-5-254-260.

Full text
Abstract:
Purpose of the study. The article examines current trends and current problems of the activities of the Federal Tax Service of Russia in the status of an authorized body to initiate the bankruptcy of a tax debtor in order to recover tax debts. From the standpoint of the synthesis of theoretical approaches and arbitration practice, the prerequisites for initiating a bankruptcy case for a tax debtor have been studied; the research discloses groups of tax debtors to which it is advisable to apply measures to prevent bankruptcy and groups to which such measures are not applicable; the place of the
APA, Harvard, Vancouver, ISO, and other styles
40

BULKOT, Hanna, and Maryna KHUKALENKO. "Features of accounting and controlling accounts receivable on enterprises, institutions, organizations of Ukraine." Economics. Finances. Law, no. 1 (January 21, 2020): 6–9. http://dx.doi.org/10.37634/efp.2020.1.1.

Full text
Abstract:
Introduction. In the course of business activities of the enterprise (operational, investment and financial) relations with various individuals and legal entities emerge inevitably. They include suppliers and contractors, buyers, customers, banks etc. Accounts receivable arise in the course of these relationships. The issue of receivables is relevant and important for the organization of accounting of each enterprise, especially in the current business environment in Ukraine. Receivables affect the economic activity of any organization in such a way that receivables that are not closed for a l
APA, Harvard, Vancouver, ISO, and other styles
41

САПРЫКИНА, Т. В., and М. В. ТЕЛЕЖКИНА. "ACCOUNTS RECEIVABLE OF THE ORGANIZATION: IMPROVING ACCOUNTING AND MANAGEMENT." Экономика и предпринимательство, no. 12(161) (January 11, 2024): 1351–56. http://dx.doi.org/10.34925/eip.2023.161.12.263.

Full text
Abstract:
В представленной статье рассматриваются проблемные аспекты организации учета дебиторской задолженности на современных российских предприятиях. Анализируются типичные недостатки системы учета долгов: отсутствие формализованных процедур и регламентов взаимодействия подразделений, слабый контроль оборачиваемости задолженности, низкая эффективность работы с просроченными долгами. В статье детально рассматривается комплекс мер по совершенствованию управленческого и бухгалтерского учета расчетов с дебиторами: разработка положений и регламентов; внедрение классификации задолженности по различным приз
APA, Harvard, Vancouver, ISO, and other styles
42

Syamza, Rizki Ridha, Yuhelson Yuhelson, and Cicilia Julyani Tondy. "EKSISTENSI KUASA MENJUAL DALAM PENYELESAIAN KREDIT DEBITUR MACET MELALUI PROSES AYDA (Aset Yang Diambil Alih Oleh Bank)." SENTRI: Jurnal Riset Ilmiah 2, no. 7 (2023): 2586–95. http://dx.doi.org/10.55681/sentri.v2i7.1173.

Full text
Abstract:
This study discusses the existence of the power of attorney to sell and the authority of creditors in the deed of attorney to sell as part of the settlement of bad debtor loans through the AYDA process, as well as the importance of legal certainty of the deed of attorney to sell. In the first analysis, we understand the role and implications of the power of attorney to sell and the rights and authorities of creditors in carrying out the deed of sale. The second analysis highlights the urgency of legal certainty in the deed of sale to ensure transparency, fairness, and optimal protection in the
APA, Harvard, Vancouver, ISO, and other styles
43

Dahlan, Muhammad Fitratallah, Oky Deviany, and Muhammad Aswan. "Analisis Hukum terhadap Penolakan Perdamaian oleh Kreditur yang Diajukan Debitur pada Penundaan Kewajiban Pembayaran Utang." AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam 5, no. 1 (2023): 537–46. http://dx.doi.org/10.37680/almanhaj.v5i1.2650.

Full text
Abstract:
This research evaluates the peace arrangements in PKPU and their potential to cause injustice to debtors. It also examines the legal implications of bankruptcy decisions on rejected peace plans submitted by debtors to PKPU. The research uses a statutory, conceptual, and case approach, drawing from primary legal materials such the 1945 Constitution of the Republic of Indonesia, BW, HIR, RBG, the Bankruptcy and PKPU Laws, the Judicial Powers Law as well as PKPU decisions. Secondary sources such as scholarly articles and books authored by bankruptcy and PKPU experts, as well as tertiary sources s
APA, Harvard, Vancouver, ISO, and other styles
44

Singh, Ram, and Hiteshkumar Thakkar. "Settlements and Resolutions Under the Insolvency and Bankruptcy Code: Assessing the Impact of Covid-19." Indian Economic Journal 69, no. 3 (2021): 568–83. http://dx.doi.org/10.1177/00194662211013218.

Full text
Abstract:
In this study, we develop a model to examine the dynamics of the insolvency and bankruptcy code (IBC) processes in the aftermath of Covid-19. We use the model to study the impact of the pandemic on the following aspects of the financial disputes and their implications: number of disputes between debtors and their creditors in the aftermath of Covid-19; frequency of these disputes coming to the National Company Law Tribunal (NCLT); impact of the pandemic on the frequency of ‘out of court’ settlements; the nature of disputes settled amicably and those adjudicated under the corporate insolvency r
APA, Harvard, Vancouver, ISO, and other styles
45

Putri, Leonita Anastasya. "Analisis Penghapusbukuan oleh Bank terhadap Utang Debitur atas Kredit Macet." Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan 5, no. 1 (2020): 95. http://dx.doi.org/10.17977/um019v5i1p95-103.

Full text
Abstract:
This study aimed to analyze write-off as a form of settlement over bad credit and the legal consequences of write-off by banks on debtors' debts over bad credit. The study used the normative juridical research method. From the discussion, it was obtained that the write-off was not as a settlement of bad credit between the two parties but rather the settlement of only one party, namely the creditor. The legal consequence of a write-off was that the creditor still had the right to claim the debtor so that the debtor was still obliged to pay to the creditor. Nevertheless, the bank's obligation to
APA, Harvard, Vancouver, ISO, and other styles
46

Zairi Absi, Warmiyana, and Marsudi Utoyo. "Legal Analysis of Corporate Insolvency: A Case Study of the Insolvency Resolution Process." International Journal of Social Service and Research 3, no. 12 (2023): 3316–23. http://dx.doi.org/10.46799/ijssr.v3i12.651.

Full text
Abstract:
Bankruptcy is a situation that can be experienced by all who run their business, bankruptcy is a debtor who is in an unfavorable state because all his assets are not enough to meet his needs to pay all his debts. So that legal problems arise when a company experiences financial difficulties, in Indonesia bankruptcy law is regulated in Law number 37 of 2004. The purpose of the study is to analyze bankruptcy law, especially the bankruptcy settlement process. The research method used in this study is the descriptive qualitative method. Data collection is carried out through literature studies (li
APA, Harvard, Vancouver, ISO, and other styles
47

Petrović, Stojana. "Enforcement procedure on unregistered real estate ownership right." Zbornik radova Pravnog fakulteta Nis 63, no. 103 (2024): 169–90. https://doi.org/10.5937/zrpfn1-52310.

Full text
Abstract:
According to the real estate laws applicable in the entities of Bosnia and Herzegovina, the failure of the debtor to register his/her right of ownership on real estate is not an obstacle to instigating the enforcement procedure. However, given the fact that the registration of the enforcement debtor's ownership right on immovable property is a precondition for enforcement proceedings, the current procedural rules cannot be considered an adequate normative response of domestic legislators to the enforcement creditor's right to settle, especially when the debtor has no other assets that could be
APA, Harvard, Vancouver, ISO, and other styles
48

Chernov, Vladimir. "Accounts receivable management in transport organizations." E3S Web of Conferences 376 (2023): 04012. http://dx.doi.org/10.1051/e3sconf/202337604012.

Full text
Abstract:
In a crisis in the international settlement system, there is a need to strengthen payment discipline and accelerate payments. The consequences of the COVID-19 pandemic have also led to a reduction in the liquid means of transport organizations and also increased the problem. Acceleration of repayment of accounts receivable increases cash security. The methods of accounts receivable management integrated into the system based on a client-oriented approach are investigated. The proposed system allows you to track the balances of accounts receivable, comparing them with sales volumes and turnover
APA, Harvard, Vancouver, ISO, and other styles
49

Furqon, Muhammad Adam, Sulistyandari Sulistyandari, and Tri Lisiani Prihatinah. "Foreclosed Collateral as an Alternative for Bad Credit Settlement in Indonesia." Problems of legality 1, no. 164 (2024): 266–84. http://dx.doi.org/10.21564/2414-990x.164.287692.

Full text
Abstract:
Credit loans have the risk of not fulfilling payment obligations. Therefore it is necessary to bind collateral to get a repayment with collateral. if it cannot be anticipated anymore, then lousy credit will occur and must be resolved immediately, credit settlement usually uses the execution of mortgage rights. However, there are alternative settlements regulated in article 12 an of the law of the Republic of Indonesia number 10 of 1998 concerning banking law, namely foreclosed collateral in practice, there are problems regarding the implementation of foreclosed collateral by verdict number 183
APA, Harvard, Vancouver, ISO, and other styles
50

Furqon, Muhammad A., Sulistyandari Sulistyandari, and Tri L. Prihatinah. "Foreclosed Collateral as an Alternative for Bad Credit Settlement in Indonesia." Problems of legality 164 (2024) (May 10, 2024): 266–84. https://doi.org/10.21564/2414-990X.164.287692.

Full text
Abstract:
Credit loans have the risk of not fulfilling payment obligations. There fore it is necessary to bind collateral to get a repayment with collateral. If it cannot be anticipated anymore, then lousy credit will occur and must be resolved immediately, credit settlement usually uses the execution of mortgage rights. However, there are alternative settlements regulated in article 12 an of the law of the Republic of Indonesia number 10 of 1998 concerning banking law, namely foreclosed collateral in practice, there are problems regarding the implementation of foreclosed collateral by verdict number 18
APA, Harvard, Vancouver, ISO, and other styles
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!