pengusha dan pegjmbantu

7/21/2019 Pengusha Dan Pegjmbantu

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TUGAS

HUKUM BISNIS

TENTANG

PEMBANTU PENGUSAHA

DOKUMEN PERUSAHAAN

WAJIB DAFTAR

HAK REKLAME

JUAL BELI

Oleh:

Ayuni Puspa Sari (1011021019)Oliviea Lasmori (1011022003)

Syarifah Zuhra(1011022004)

AKUNTANSI

POLITEKNIK NEGERI PADANG

2010



Pengusaha dan Pe!an"u#$e!an"un%a

Penu!aha a"a#ah !e!e$ran yan %e#a&u&an a'au %enyuruh %e#a&u&an eru!ahaan

Denan "e%i&ian "a#a% %en*a#an&an eru!ahaan !e!$ran enu!aha a"a

+e+eraa a#'erna'i,e yai'u-

Dia "aa' %e#a&u&an eru!ahaan !en"irian 'ana e%+an'u

Dia +ia! %e#a&u&an eru!ahaannya "enan e%+an'unya

Dia "aa' %enyuruh #a&u&an $ran #ain un'u& %e#a&u&an eru!ahaannya.

!e"an&an "ia 'i"a& 'uru' !er'a "a#a% %e#a&u&an eru!ahaan i'u

Pe!an"u#$e!an"u Pe&usahaan

Pe%+an'u/e%+an'u "a#a% eru!ahaan an "i%a&!u" "ia'a! "aa' "i$#$n&an

%en*a"i 2 %aa% yai'u -

Pe%+an'u "i"a#a% eru!ahaan.%i!a#nya e#aan '$&$.e&er*a

&e#i#in.enuru! a+an.e%ean r$&ura!i."an i%inan eru!ahaan

Pe%ean r$"u&!i a"a#ah (r$ura'ieh$u"er) a"a#ah e%ean &ua!a "ari

eru!ahaanDia a"a#ah a&i# i%inan eru!ahaan a'au a&i# %anaer "an"aa' %en*a"i &ea#a !a'u +aian +e!ar "ari eru!ahaan i'u

u+unan an'ara i%inan eru!ahaan "an enu!aha +er!ifa' -

u+unan er+uruhan

u+unan e%+erian &ua!a

Pe%+an'u "i#uar eru!ahaan. %i!a#na aen eru!ahaan

.%a&e#ar.&$%i!i$ner."an enaaraUraian #e+ih #an*u' %enenai

aen.%a&e#ar. fan &$%i!i$ner a&an "iurai&an "i"a#a% +a+ %enenai

Keeran'araan "a#a% +i"an erniaaan



D'(uen Pe&usahaan

A)Penga"u&an dan $enge&"*an D'(uen Pe&usahaan

Pena'uran h$&u% "$&u%en eru!ahaan an a"a "i In"$ne!ia "ea!a ini 'er"aa'"i "ua 'e%a'.a&ni Pa!a# 3 !a%ai 12 KUD "an UU N$ 'ahun 1556 'en'an

D$&u%en Peru!ahaanOran a'au eru!ahaan 'er!e+u' a*i+ %eni%annya !e#a%a

*an&a a&'u an "i'en'u&an.a&ni 70 ('ia u#uh 'ahun) un'u& a'a'an 'er!e+u' ."an

10 (!eu#uh) 'ahun un'u& !ura'/!ura'.'e#era%/'e#era% yan "i'eri%anya !er'a

'urunan "ari !ura'/!ura' a'au 'e#era%/'e#era% #ainnya

8enuru' Pa!a# 1 9u'ir 2 UUDP."$&u%en &euanan eru!ahaan !e+aai "a'a.

a'a'an "an a'au &e'eranan an "i+ua' "an a'au "i'eri%a $#eh eru!ahaan "a#a%

ran&a e#a&!anaan &eia'annya.+ai& 'er'u#i! "i a'a! &er'a! a'au !arana #ain %auun

'ere&a% "a#a% +en'u& $ra& aaun an "aa' "i#iha' ."i+aa "an "i"enar

8enuru' a!a# 7 UUDP."$&u%en &euanan 'er"iri "ari a'a'an +u&'i

e%+u&uaan ."an "a'a en"u&un a"%ini!'ra!i &euanan an %erua&an +u&'i

a"anya ha& "an &ea*i+an !er'a &eia'an u!aha !ua'u eru!ahaan

A"aun "a'a en"u&un a"%ini!'ra!i &euanan 'er"iri "ari -

Da'a en"u&un yan %erua&an +aian 'er"iri "ari +u&'i e%+u&uan

Da'a en"u&un yan 'i"a& %erua&an +aian 'er"iri "ari +u&'i e%+u&uan

Denan &e%a*uan 'e&n$#$i. "$&u%en &eunan 'i"a& hanya "aa' "ia'a'

"an "i!i%an !eara &$n,en!i$na#.'e'ai u#a "i!i%an %e#e#ui %e"ia e#e'r$ni&.

!eer'i "i!&e' .%ir$ fi#%. %ir$ fi!he. :D RO8 (:$%a' Di!& Rea" On#y

8e%$ry)."an ;ORN (;ri'e/One/Rea" 8any)

B)Ke+a,*!an Pe!ua"an -a"a"an D'(uen

Pe&usahaan

Pa!a# aya' (1) "an Pa!a# < UUDP %ea*i+&an !e'ia eru!ahaan %e%+ua'

a'a'an yan 'er"iri "ari neraa 'ahunan.erhi'unan #a+a rui 'ahunan .re&enin



*urna# 'ran!a&!i harian. a'au !e'ia 'u#i!an an +eri!i &e'eranaan %enenai ha& "an

&ea*i+an !er'a ha#/ha# yan +er&ai'an "enan &eia'an u!aha !ua'u eru!ahaan

:a'a'an yan +er&ai'an "enan neraa 'ahunan.erhi'unan #a+a ru 'ahunan. a'au

'u#i!an #ain yan %ena%+ar&an neraa #a+a rui. %enuru' a!a# 5 UUDP a*i+

"i'an"a'anani $#eh i%inan eru!ahaan a'au e*a+a' yan "i'un*u& "i#in&unan eru!ahaan yan +er!an&u'anKe%u"ian "a#a% ha# erun"an/un"anan yan

+er&ai'an "enan &eia'an eru!ahaan yan +er&ai'an "enan &eia'an eru!ahaan

"i+i"an 'er'en'u 'i"a& %enen'u&an #ain. %a&a a'a'an 'er!e+u' a*i+ "i+ua' a#in

#a%+a' 3 (ena% +u#an) 'erhi'un !e*a& a&hir 'ahun +u&u eru!ahaan yan

+er!an&u'an

Pa!a# 10 UUDP %ea*i+&an a'a'an yan "i+ua' !e!uai &e'en'uan Pa!a# 5 UUDP

"ia'a! a*i+ "i+ua' "ia'a! &er'a!Se"an&an a'a'an +er/+en'u& re&enin.*urna#

'ran!a&!i harian. a'au !e'ia 'u#i!an yan +eri!i &e'eranan %enenai ha& "an

&ea*i+an !er'a ha#/ha# #ain yan +er&ai'an "enan u!aha a'au eru!ahaan!e+aai%ana "i%a&!u" Pa!a# <."i +ua' "i a'a! &er'a! a'au "a#a% !arana #ainya

-)Jang(a Wa("u Pen%*$anan D'(uen Pe&usahaan

Pa!a# 11 UUDP %ea*i+&an eru!ahaan un'u& %enyi%an a'a'an yan "i%a&!u"

a!a# <.+u&'i e%+u&uan yan "i%a&!u" a!a# 3. "a'a en"u&un a"%ini!'ra!i

&euanan !e+aai%ana "i%a&!u" Pa!a# 6 aya' 2 huruf !e#a%a 10 (!eu#uh) 'ahun

'rhi'un !e*a& a&hir 'ahun +u&u eru!ahaan yan +er!an&u'an

Ke'en'uan Pa!a# 11 "ia'a! %enan'i&an &e'en'uan *an&a a&'u enyi%anan"$&u%en eru!ahaan yan "ia'ur Pa!a# 3 KUDPa!a# 3 KUD %ea*i+&an

eru!ahaan un'u& %enyi%an !e'ia a'a'an %enenai &ea"aan &e&ayaanya "an

!e%u#a ha# %enyan&u' &ea"aan eru!ahaan !e#a%a *an&a a&'u 70 ('ia u#uh)

'ahun Se"an&an yan %enyan&u' !ura'/!ura'.'e#era%/'e#era% yan

"i'eri%anya !er'a 'urunan/'urunan !ura'/!ura' "an 'e#era%/'e#era% a*i+

"i!i%an 10 (!eu#uh) 'ahun

Penen'uan *an&a a&'u enyi%anan !e#a%a 70 'ahun yan "ianu' Pa!a# 3 KUD

"i a'a! u%u%nya "i&a'a&an +er&ai'an "enan %a!a#ah &a"a#uar!a 'un'u'an yan

"ia'ur Pa!a# 1536 KUPer"a'a

Se'e#ah #a%au a&'u 70 'ahun.!e%ua 'un'u'an h$&u% uurAa+i#a ha# ini

"ihu+un&an "enan &ea*i+an %enyi%an "$&u%en eru!ahaan yan !e'ia !aa'

a"a &e%un&inan "iua' $#eh iha&/iha& yan +er!an&u'an.%a&a +aru !e'e#ah

70 'ahun eru!ahaan +enar/+enar 'er#ea! ri!i&$ ua'an 'er!e+u'



Dari uraian 'er!e+u' "ia'a! ."aa' "i&a'a&an +aha hu+unan an'ara *an&a a&'u

!i%an "$&u%en yan "ia'ur Pa!a# 3 KUD "enan &e'en'uan &a"a#uar!a "a#a%

KUPer"a'a 'i"a&#ah +er!ifa' a+!$#u'.&arena !ana' +eran'un a"a &ea"aan "an

!ifa' a'au *eni! "$&u%en yan 'i"a& %enan"un re!i&$ ua'an a'au 'un'u'an

hu&u%

D)Ke(ua"an Pe!u("*an Be&dasa&(an Pasal . dan /

KUHD

Kea*i+an un'u& %e%+ua' a'a'an "an %enyi%an "$&u%en eru!ahaan +ai&

+er"a!ar&an Pa!a# 3 KUD %auaun UUDP %erua&an &ea*i+an yan

'i"a&%e%unyai !an&!iPe#anan a'a! &e'en'uan Pa!a# 3 KUD "an /11 'i"a&

"i'e%u&an !an&!inya yan *e#a! 8enuru' Ru"hi Pra!e'ya. &ea*i+an %enuru' a!a# 3 'er!e+u' &a'a/&a'a ="ia*i+&an> %a&!u"nya =+u&an "ia*i+&an>.

%e#ain&an !e&e"ar !e+aai ="aa' "ia"a&an> Ar'inya +$#eh "ia"a&an. 'e'ai *ua

+$#eh 'i"a&

8enuu' a!a# 6 KUD. ha&i% "aa' %e%+eri&an eni#aian !e+aai a#a +u&'i yan

%enun'un&an +ai !i e%+ua' a'a'anKa'a/&a'a =ha&i% "aa'>. ar'inya *ua

'i"a& %ea*i+&an "an %eni&a' ha&i%.%e#ain&an %e%+eri&an &e+e+a!an &ea"a

ha&i% &eya&inan ha&i% un'u& %enun'un&an !i e%+ua'

Pen*e#a!an Pa!a# aya' (1) UUDP %ena'a&an .+aha enunaan &a'a =a*i+>

"i%a&!u"&an un'u& %e%+eri&an ene&anan a"anya &ea*i+an eru!ahaan un'u&

%e%+ua' a'a'an.aar !e'ia !aa' "aa' "i&e'ahui &ea"aan &e&ayaan. u'an .%$"a# .

ha& "an &ea*i+an eru!ahaan. un'u& %e#in"uni e%erin'ah %auun iha& &e

'ia

De%i&ian %a&!u" ='i"a& %e%a&!a> un'u& enu!aha %ena"a&an a'a'an

'er!e+u'. na%un %e%+eri&an &e!e%a'annya yan %enun'un&an +ai enu!aha

yan %e%+ua'nya

Karna i'u#ah Pa!a# 12 KUD %enen'u&an. +aha $ran 'i"a& "aa' %e%a&!a

!e!e$ran un'u& %e%+u&a e%+u&uannya. &eua#i -

?i&a %enenai 'un'u'an ari!

Tun'u'an !e$ran !e&u'u "a#a% er!e&u'uan

Da#a% ha# 'er*a"inya &eai#i'an

E)Pengal*han dan Legal*sas*



Pena'uran ena#ihan +en'u& "$&u%en eru!ahaan "ia'ur a!a# 12/13 UUDP

Pa!a# 11 aya' (1) UUDP %enen'u&an +aha "$&u%en eru!ahaan "aa' "ia#ih&an

&e"a#a% %ir$fi#% a'au %e"ia #ainnya Pen*e#a!an Pa!a# 11 aya' (1) UUDP

%eneran&an. +aha yan "i%a&!u" "enan %ir$fi#% a"a#ah fi#% yan %e%ua'

re&a%an +ahan 'er'u#i!.'ere'a& "an 'era%+ar&an "a#a% u&uran !ana'

&ei#Se"an&an yan "i%a&!u" "enan =%e"ia #ainya = a"a#ah enyi%anan yan

&er'a! "a% %e%unyai 'in&a' ena%anan yan "ia#ih&an a'au

"i'ran!f$r%a!ia&an. %i!a#nya Compact Disk-Read Only Memory (CD ROM) Write

–Once Read Many (WORM).

Da#a% ha# "$&u%en eru!ahaan yan "ia#ih&an &e "a#a% %ir$fi#% a'au %e"ia

#ainnya a"a#ah na!&ah a!#i yan %e%unyai &e&ua'an e%+u&'ian $'e'i& "an %a!ih

%enan"un &een'inan h$&u% 'er'en'u.i%inan eru!ahaan a*i+ 'e'a

%enyi%an na!&ah a!#i 'er!e+u'

Penunaan &a'a =a*i+> "i!ini %e%+eri&an ene&anan. +aha i%inan eru!ahaan 'e'a haru! %enyi%an na!&ah a!#i. aa+i#a "$&u%en i'u %a!ih

%e%unyai &e&ua'an e%+u&'ian $'en'i& a'au %enan"un &een'inan h$&u%

'er'en'u

8enuru' ener'ian yan u%u% "an &e+ia!aan yan "i%a&!u" a&'e $'en'i& a"a#ah

!ua'u a&'a yan "i+ua' "iha"aan e*a+a' yan +erenan yan %e%unyai

&e&ua'an +u&'i yan &ua' !e%urna !a%ai "aa' "i+u&'i&an !e+a#i&nya

Pa!a# 17 UUDP %enen'u&an +aha !e'ia ena#ihan "$&u%en eru!ahaan

'er!e+u' "i a'a! a*i+ "i#ea#i!a!iAa+i#a ena#ihan "$&u%en 'i"a& "i#ea#i!a!i.%a&a "$&u%en eru!ahaan ha!i# ena#iha+ 'er!e+u' .!eara h$&u% 'i"a& "aa'

"i*a"i&an !e+aai a#a' +u&'i yan !ah

Lea#i!a!i "$&u%en 'er!e+u' "i#a&u&an $#eh i%inan eru!ahaan a'au

e*a+a' yan "i'un*u& "i #in&unan eru!ahaan. "enan "i+ua'&an +eri'a aara

9eri'a aara 'er!e+u' !e&uran/&urannya %e%ua'-

1 Ke'eranan 'e%a'. hari. 'ana#. +u#an. "an 'ahun "i#a&u&anya

#ea#i!a!i

2 Ke'eranan +aha ena#ihan "$&u%en eru!ahaan yan "i+ua'"ia'a! &er'a! &e "a#a% %ir$fi#% a'au %e"ia #ainya 'e#ah "i#a&u&an

7 !e!uai "enan a!#inya

4 Tan"a 'anan "an na%a *e#a! e*a+a' yan +er!an&u'an

F)Peusnahan D'(uen Pe&usahaa



Pe%u!nahan "$&u%en eru!ahan yan 'e#ah "ia#ih&an &e"a#a% %ir$fi#% a'au

%e"ia #ainnya %enuru' Pa!a# 20 UUDP "aa' !eera "i#a&!ana&an &eua#i

"i'en'u&an #ain $#eh i%inan eru!ahaan.+er"a!ar&an &e'en'uan Pa!a# 12 aya' (7)

"an aya' (4) UUDP

Pe%u!nahan "$&u%en eru!ahaan "i a'a! "i#a&!ana&an "enan e%+ua'an +eri'aaaranya "enan %enina' er!yara'an yan "i'en'u&an a!a# 21 UUDP9eri'a

aara 'er!e+u' !e&uran/&urannya %e%ua' -

1 Ke'eranan.'e%a'. hari. 'ana#. "an +u#an "i#a&u&an e%u!nahan

2 Ke'eranan 'en'an e#a&!anaan e%u!nahan

7 Tan"a'anan ."an na%a *e#a! e*a+a' yan %e#a&!ana&an e%u!nahan

9eri'a aara e%u!nahan 'er!e+u' "i#a%ir&an a"a "af'ar er'e#aan "$&u%en

yan "i%u!nah&an

Wa,*! Da0"a& Pe&usahaan

A)Penga"u&an dan A&"* Pen"*ngn%a Da0"a&

Pe&usahaan

Pena'uran h$&u% %enenai &ea*i+an un'u& %e#a&u&an en"af'aran

eru!ahaan (a*i+ "af'ar #a$r) "i In"$ne!ia "ea!a ini "i"a!ar&an a"a UU N$7

Tahun 152 'en'an ;a*i+ Daf'ar Peru!ahaan

Daf'ar eru!ahaan !en"iri %enuru' Pa!a# 1 huruf a UU;DP a"a#ah "af'ar

a'a'an re!%i yan "ia"a&an %enuru' a'au +er"a!ar&an UU;DP a'au era'uran/

era'uran e#a&!anaan #innya."an %e%ua' ha#/ha# yan a*i+ "i"af'ar&an $#eh

!e'ia err!ahaan !er'a "i!ah&an $#eh e*a+a' yan +erenan "ari &an'$r

en"af'aran eru!ahaan

Daf'ar Peru!ahaan "i+ua' "enan 'u*ua+ un'u& %ena'a' +ahan/+ahan

&e'eranan yan "i+ua' !eara +enar "ari !ua'u eru!ahaan "an %erua&an !u%+er

inf$r%a!i re!%$ un'u& !e%ua iha& yan +er&een'inan %enenai i"en"i'a!. "a'a.!er'a &e'eranan #ainnya 'en'an eru!ahaan yan 'eran'u% "a#a% "af'ar

eru!ahaan "a#a% ran&a &ea!'ian +eru!aha



B)S*0a" Te&!u(a Da0"a& Pe&usahaan

Un'u& %en"u&un 'u*uan e%+erian inf$r%a!i yan +enar +ai "unia u!aha.%a&a

Pa!a# 7 UU;DP %enan'u%&an +aha Daf'ar Peru!ahaan +er!ifa' 'er+u&a un'u& !e%ua iha&

Ke%u"ian $#eh a!a# 4 UU;DP "i'en'u&an u#a.+aha !e'ia iha& yan

+er&een'inan. !e'e#ah %e%enuhi +iaya a"%ini!'ra!i yan "i'e'a&an 8a'eri.

+erha& %e%er$#eh &e'eranan yan "ier#u&an "enan ara %en"aa'&an !a#inan

a'au e'i&an re!%i "ari &e'eranan yan 'eran'u% "a#a% "af'ar eru!ahaan yan

"i!ah&an $#eh e*a+a' yan +erenan un'u& "ari &an'$r en"af'aran eru!ahaan

-)Ke+a,*!an Penda0"a&an

Pa!a# < UU;DP %enen'u&an .+aha !e'ia eru!ahaan a*i+ "i"af'ar&an "a#a%

Daf'ar Peru!ahaanPeu!ahaan yan a*i+ "i"af'ar&an 'er!e+u' a"a#ah !e'ia

eru!ahaan yan +er&e"u"u&an "an %en*a#an&an u!ahanya "i i#ayah Neara

Reu+#i& In"$ne!ia %enuru' &e'en'uan era'uran erun"anan yan +er#a&u

Pa!a# 3 UU;DP %e%+eri&an +e+eraa eneua#ian &ea*i+an %en"af'ar

eru!ahaan 'er'en'u. ya&ni-

1 Peru!ahaan ?aa'an

2 Se'ia eru!ahaan &ei# er$ranan yan "i*a#an&an $#eh ri+a"i

enu!ahanya !en"iri a'au "enan %e%e&er*a&an hanya an$'a

&e#uaranya !en"iri yan 'er"e&a' !er'a 'i"a& %e%er#u&an i@in u!aha "an

'i"a& %erua&an ua'u +a"an h$&u% a'au er!e&u'uan

HAK REKLAME

Hak reklame adalah hak penjual untuk menuntut kemali

aran!nya"



?ua# +e#i eru!ahaan a"a#ah- !ua'u er*an*ian *ua# +e#i !e+aai er+ua'an

eru!ahaan ya&ni er+ua'an e"aan a'au enu!aha #ainnya. yan +er"a!ar&an

eru!ahaannya a'au *a+a'annya %e#a&u&an er*an*ian *ua# +e#i

Hal#hal %ang Te&1a(u$ Dala Jual Bel* Pe&usahaan

• Pa!a# 14< KUPer"a'a *ua# +e#i "aa' 'er*a"i "enan a"anya &e!ea&a'an.

"an "ii&u'i "enan e%+ua'an a&'a

• Da#a% &a#anan erniaaan enaaran +aran yan a&an "i*ua# "i!e+u'

offerte

• Offer'e haru! %e%ua' &e'eranan-

1 9aran

2 Syara' enyerahan

7 Syara' e%+ayaran

2) Ba&ang

• 8aa% a'au *eni! +aran

Penye+u'an %enenai *eni! +aran !ana' en'in !ehu+unan "enan

enaruhnya 'erha"a era#ihan re!i&$

• Kua#i'a! +aran

Penye+u'an %enenai &ua#i'a! +aran "aa' "inya'a&an "enan %$n!'er

($n'$h). 'ie. &e'eranan "an na%anya 8enuna&an %$n!'er +anya&

"i#a&u&an $#eh %a&e#ar a'au eran'ara "i +ur!a/+ur!a erniaaan a'au

+ur!a &$%$"i'i

34 S%a&a" $en%e&ahan !a&ang

9er"a!ar&an &e'en'uan a!a# 312 "an 317 KUPer"a'a

9er#a&u "enan ara enyerahan "$&u%en

Da#a% 'ran!a&!i "aan "i&ena# 4 %aa% "$&u%en. yai'u-

1 a&'ur



2 K$n$!e%en (9i## $f La"in)

7 P$#i! a!uran!i

4 ;e!e#

Ke!e%ua "$&u%en 'er!e+u' "i!e+u' $%er!ia# !e'

Syara'/!yara' enyerahan +aran

1 Syara' L$&$- Denan !yara' #$&$ ini e%+e#i a&an %eneri%a enyerahan

+aran "i 'e%a' "i %ana +aran +er!an&u'an +era"a :$n'$h - R

1<000 er & #$&$ u"an a'au a+ri& Denan "e%i&ian 'ran!a&!i

'er*a"i "i u"an !ien*ua#. %enyan&u' $n&$! a'au +iaya enan&u'

'anun *aa+ e%+e#i

2 Syara' ran$- Penyerahan +aran "i'e%a' a'au "i u"an e%+e#i

:$n'$h - ara +aran R 2000 er & fran$ u"an en*ua# Denan

"e%i&ian hara +aran 'er!e+u' !u"ah 'er%a!u& &$%$nen $n&$! a'au

+iaya enan&u'

7 Syara' free a#$n!i"e !hi (AS)- en*ua# %enyerah&an +aran

"i!a%in &aa# yan %e%+aa +aran 'er!e+u' &e'e%a' e%+e#i

Denan er!yara'an e%+e#i %enanun +iaya %ua' +aran "i

e#a+uhan e%ua'an. +iaya +$n&ar "i e#a+uhan e%+$n&aran. re%i

a!uran!i. "an $n&$!/$n&$! #ainnya "i i"an e%+e#i

4 ree On 9$ar" (O9)- !yara' a'au &$n"i!i enyerahan +aran an'ara

en*ua# "an e%+e#i "enan ene'aan hara "ihi'un +er"a!ar&an ni#ai

+aran "i'a%+ah "enan !e%ua +iaya !a%ai +aran +era"a "i a'a! &aa#A&i+a'nya !e%ua +iaya/+iaya %ua'. +$n&ar "ie#a+uhan %erua&an

'anun *aa+ e%+e#i

8enuru' ar'$n$ ha"i!$era'$ a"a er!a%aan an'ara !yara' fran$

"an O9 er+e"aannya 'er#e'a& "ari !ei-

i Pe%+iayaan- Da#a% !yara' O9 en*ua# %enanun

+iaya enan&u'an "an !ea#a $n&$! !a%ai "i e#a+uha+

e%ua'an. !e"an&an +iaya !e#an*u'nya %en*a"i 'anun *aa+ "an +e+an e%+e#i Te'ai "i "a#a% !yara' fran$.

en*ua# %enanun +iaya an&u'an "an $n&$!/$n&$!

#ainnya !a%ai "i 'e%a' 'u*uan

ii Penyerahan- "enan !yara' O9 enyerahan 'er*a"i "ia'a!

&aa# "ie#a+uhan e%ua'an. !e"an&an "a#a% !yara'

fran$. enyerahan 'er*a"i "i'e%a' 'u*uan



iii Ri!i&$- O9 ri!i&$ +era#ih &ea"a e%+e#i !e*a& +aran

"i#e'a&&an "ia'a! &aa# "i e#a+uhan e%ua'an. fran$.

+era#ihnya re!i&$ &ea"a e%+e#i 'er*a"i a"a a&'u

enyerahan +aran "i'e%a' 'u*uan

< Syara' :$!' an" reih' (: B )- Syara' a'au &$n"i!i enyerahan +aran

"ian'ara en*ua# "an e%+e#i "i%ana hara *ua# !u"ah %ena&u hara

$&$& +aran yan +er!an&u'an !er'a $n&$! enan&u'an. 'e'ai 'i"a&

'erna!u& re%i a!uran!i

3 Syara' :$!'. In!urane an" reih' (:I)- Syara' a'au &$n"i!i

enyerahan +aran "ian'ara en*ua# "an e%+e#i "i%ana hara *ua# !u"ah

%ena&u hara $&$& +aran yan +er!an&u'an. re%i a!uran!i. "an

enan&u'an Pen*ua# %ena'ur "an %enanun !e%ua +iaya ya

"i&e#uar&an "a#a% eniri%an +aran "ari u"an en*ua# !a%ai &e

u"an e%+e#i

6 Syara' Ne''$ Ui'e#e,er" Geih' (NUG)- Syara' a'u &$n"i!i "i%ana

"a#a% en*ua#an +aran. e%+e#i hanya a&an %eneri%a +aran "a#a%

&ea"aan +era' +er!ih a"a !aa' "i!erah&an

Ini +er#a&u 'erha"a +aran/+aran yan %u"ah !e&a#i %enyu!u' !eer'i

&aa!. ara%. &$ra. "an !e+aainya

5) -a&a Pe!a%a&an

Pe%+ayaran "i %u&a (a",ane ay%en') - Pe%+ayaran yan "i#a&u&an $#eh

e%+e#i &ea"a en*ua# !e+e#u% +aran "i&iri%&an +ai& un'u& !e#uruh ni#ai%auun un'u& !e+aian

A"aun ara e%+ayaran "aa' "i#a&u&an "enan-

- Tran!fer

- Pay%en' $r"er

- :e& a'au e!e#



- D##

;e!e# in&a!$

In&a!$ +era!a# "ari &a'a $##e' yan +er%a&na %enu%u#&an a'au

%enaih. 'er%a!u& *ua %en"aa'&an a&!e'a!i "an e%+ayaran !er'a enyerahan "$&u%en

In&a!$ a"a#ah e%+erian &ua!a &ea"a +an& $#eh +a"an hu&u% a'au

er$ranan un'u& %enaih&an a'au %e%in"ah&an er!e'u*uane%+ayara

a'au a&!e'a!i

;e!e# in&a!$ a"a#ah e!e# yan "i'er+i'&an "enan 'u*uan un'u& %e%+eri&an &ua!a &ea"a eneri%a !e+aai e%ean &ua!a un'u&

%enaih !e*u%#ah uan

:ara e%+ayaran e!e# in&a!$ a"a#ah in&a!$ %e#a#ui +an& yan "i#a&u&an

%e#a#ui eniri%an "$&u%en 9ai& "$&u%en finania# %auun "$&u%en

&$%er!ia#

- inania# "$&u%en'! a"a#ah "$&u%en/"$&u%en yan %enha!i#&an

uan. !eer'i e!e#. !ura' !anu. &ui'an!i a'au 'an"a e%+ayaran

-:$%%eria# "$&u%en'! a"a#ah "$&u%en yan 'i"a& %enha!i#&anuan. 'er"iri "ari "$&u%en "aan. !eer'i fa&'ur. &$n$!e%en. "an

"$&u%en #ain yan !erua

:ara e%+ayaran "enan e!e# in&a!$ "aa' "i#a&u&an "enan 2 %aa%.

ya&ni-

a D$u%en'ary $##e'i$n

1 enaihan "i#a&u&an "enan eniri%an "$&u%en/"$&u%en "$&u%en

finan!ia# yan "i!er'ai "$&u%en &$%er!ia#

2 eniri%an "$&u%en &$%er!ia# !a*a 'ana "i!er'ai "$&u%en finan!ia# + :#ean $##e'i$n- enaihan "i#a&u&an "enan eniri%an e!e# a'au

r$%e! "ari en*ua# &ea"a e%+e#i %e#a#ui +an&

:a!h aain!' "$&u%en' (:AD)- eniri%an "$&u%en enaa#an !a*a

un'u&



"i'aih&an

D$&u%en/"$&u%en i'u "i!erah&an &ea"a i%$r'ir a'a! "a!ar-

1 Pe%+ayaran 'unai (DCP "$u%en'! aain'! ay%en')- enyerahan

"$&u%en &ea"a i%$r'er +aru "i#a&u&an aa+i#a i%$r'er 'e#ah%e%+ayar

2 A&!e'a!i e!e# (DCA D$u%en'! aain!' ae'ane)- enyerahan

"$&u%en &ea"a i%$r'er aa+i#a i%$r'er 'e#ah %ena&!e'a!i e!e#

a'au r$%e! 'er!e+u'

Perhi'unan &e%u"ian ($en a$un')- en*ua# "an e%+e#i !ea&a'. +aha

enye#e!aian a'a! 'ran!a&!i "ierhi'un&an "a#a% e%+u&uan re&enin

%a!in/%a!in a'au e%+e#i a&an %e#ina!i e%+ayaran "i &e%u"ian hari

a"a 'ana# yan "i!ea&a'i

:ara !eer'i ini !ana' %enun'un&an i%$r'er "an %erui&an e&!$r'ir.

&eua#i-

a E&!$r'ir +enar/+enar ya&in. +aha e%+e#i "aa' "an %au %e#a&!ana&an

e%+ayaran a"a a&'u yan 'e#ah "i!ea&a'i

+ E&!$r'ir ya&in +aha e%erin'ah "ineara e%+e#i 'i"a& a&an

%e%er#a&u&an &e'en'uan yan %ena&i+a'&an ha!i# e%+ayaran $#eh

e%+e#i 'i"a& "aa' "i'ran!fer("i+#$&ir). "i'un"a. "!+

E&!$r'ir %e%i#i&i #i&ui"i'a! yan u&u un'u& %e%+eri&an &re"i' &ea"a

e%+e#i

K$n!inya!i - rin!i "a!ar e&!$r'ir 'e'a %e%ean ha& %i#i& +aran "an

!e'u*u +aha e%+ayaran +aru "i#a&u&an &a#au +aran 'e#ah #a&u 'er*ua# "i

Neara eni%$r. !e+e#u% +aran #a&u 'er*ua#. i%$r'er +$#eh

%ene%+a#i&an +aran !e'ia a&'u 'ana &ea*i+an %e%+ayar "an a'a!

+iaya e&!$r

Le''er $f re"i' - !ua'u erin'ah yan +ia!anya "i#a&u&an $#eh e%+e#i yan

"i'u*u&an &ea"a +an& un'u& %e%+u&a $#e e%+e#i yan "i'u*u&an &ea"a +an& un'u& %e%+u&a LC: aar %e%+ayar !e*u%#ah uan &ea"a en*ua#

iha&/iha& yan +er&een'inan-

- Pe%+e#i (+uyer rinia#)

- Pen*ua#

- 9an& e%+u&a

- 9an& eneru!



- 9an& e%+ayar

- :$nfir%in +an&

- Ne$'ia'in +an&

- Re%%i'in +an&

- Rei%+ur!in +an&

:ara e#a&!anaan e%+ayaran-

1 'aha ener+i'an LC: yan "i%u#ai "enan a"anya er*an*ian *ua# +e#i

an'ara e%+e#i "an en*ua# "i%ana "i!ea&a'i u#a +aha e%+ayara

a&an "i#a&u&an %e#a#ui LC:. !e#an*u'nya e%+e#i %e%a*u&an

er%$h$nan &ea"a +an&. !e'e#ah +an& %eneri%a erin'ah i%$r'er #a#u

%e%in'a +an& &$re!$n"ennya "i Neara e&!$r'ir aar %e%+eri'ahu&an

&ea"a e&!$r'ir +aha 'e#ah "i+u&a &re"i' un'u& e%+ayaran 'er!e+u'

9an& +er&ea*i+an %enya%ai&an e%+eri'ahuan i'u a"a#ah a",i!in

+an&2 'aha re!en'a!i a'au enun*u&an "$&u%en

pengusha dan pegjmbantu

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