Revue internationale de recherche comptable

Abstrait

ENVIRONMENTAL COST ACCOUNTING IN CAMEROON AND TIMBER COMPANIES PRODUCTIVITY

Samuel Tanjeh Mukah

The purpose of this study is to analyze how the form p potential protective laws against bankers in Indonesia to provide financing to the debtor. The form of financing provided by banks to customers is through certain businesses (UKM). Legal protection in this case if the contract defaults. Metode used is y uridis n ormatif which refers to the provisions of positive law in Indonesia through Law concerning Mortgage Rights and Regulation of the Minister of Agrarian Affairs and Spatial Planning / Head of the National Land Agency of the Republic of Indonesia Number 22 of 2017 and other laws and regulations. H acyl analysis of the study revealed that legal protection against certain banks give enough credit to the Power of Attorney Imposing Mortgage are valid until the expiration of the debt. This is as regulated in Law No. 4 In 1996, Article 15 and arranged further in the Minister of Agrarian And Spatial / Head of National Land Agency of the Republic of Indonesia Number 22 of 2017. However, if the discharge ur reneged or in default then The Power of Attorney Imposing Underwriting Rights will be followed by the Deed on the Underwriting Right and registered with the land office to obtain the Underwriting Certificate. This is done because the Power of Attorney Imposing Underwriting Rights is only in the form of granting power of attorney and does not constitute binding on the guarantee institution so that it does not have the power of execution. Registration into the Underwriting Right as effort to Execute collateral for the defaulted debtor.