Main Article Content
Abstract
People’s Business Credit constitutes an important instrument in supporting national economic growth, particularly for micro, small, and medium enterprises. However, the disbursement of People’s Business Credit also entails risks for the banking sector if it is not supported by adequate monitoring mechanisms. One crucial aspect of such monitoring is the debtor’s obligation to submit periodic financial reports. The main issue examined in this study concerns the urgency of submitting periodic financial reports as a form of legal protection for banks based on the principles of agreements, including the principles of balance, good faith, and legal certainty. This research also analyzes how the obligation to provide periodic financial reports functions as an instrument of debtor accountability, a means of implementing the principles of agreements, and a mechanism of preventive protection for banks in minimizing the risk of default. This study employs a normative juridical method with a statutory approach by examining positive legal norms related to the implementation of People’s Business Credit. The legal materials used consist of primary legal materials in the form of laws and regulations governing the policy and implementation of People’s Business Credit, as well as secondary legal materials comprising books, journals, and relevant scholarly literature. Data were collected through document study and analyzed using systematic legal analysis to construct legal norms in a logical and structured manner. The findings indicate that the obligation to submit periodic financial reports should be positioned as an integral part of the banking supervision system, as it not only provides legal protection for banks but also strengthens the balance of interests between banks and debtors within a fair contractual framework.
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References
Adha, Rendy Bayu. “Dampak Kredit Usaha Rakyat (KUR) terhadap Kesejahteraan Penerima KUR di Indonesia.” Bappenas Working Papers 6, no. 2 (July 2023): 240–253. https://doi.org/10.47266/bwp.v6i2.215
Andries, Alin Marius, Steven Ongena, and Nicu Sprincean. “Sectoral Credit Allocation and Systemic Risk.” Journal of Financial Stability 76 (February 2025). https://doi.org/10.1016/j.jfs.2024.101363
Aghdam, Ali Nassiri, Shahin Behdarvand, and Mohammad Ghasemi Sheshdeh. “The Effect of Credit Composition on Entrepreneurship.” Latin American Journal of Central Banking 4, no. 4 (December 2023). https://doi.org/10.1016/j.latcb.2023.100103
Attig, Najah, Paul Brockman, and Mohammad Rahaman. “Spillover Effects of Creditor Rights on Corporate Payout Policy.” Journal of Financial Research 48, no. 4 (2025): 1609–1643. https://doi.org/10.1111/jfir.70000
Capizzi, Vincenzo, Nicola Carta, Elisa Cavezzali, and Ugo Rigoni. “Entrepreneurial Firms and Bank Financing: Do Business Angels Play a Role?” European Financial Management 31, no. 3 (June 2025): 1217–1245. https://doi.org/10.1111/eufm.12537
De Haas, Ralph, Liping Lu, and Steven Ongena. “Close Competitors? Bilateral Bank Competition and Spatial Variation in Firms’ Access to Credit.” Journal of Economic Geography 23, no. 6 (December 2023): 1237–1271. https://doi.org/10.1093/jeg/lbad020
Direktorat Jenderal Prasarana dan Sarana Pertanian, Kementerian Pertanian Republik Indonesia. Pedoman Fasilitasi Pelaksanaan Kredit Usaha Rakyat (KUR) Sektor Pertanian Tahun 2022. Jakarta: Direktorat Jenderal Prasarana dan Sarana Pertanian, Kementerian Pertanian, 2022.
Gutierrez, Emilio, David Jaume, and Martín Tobal. “Do Credit Supply Shocks Affect Employment in Middle-Income Countries?” American Economic Journal: Economic Policy 15, no. 4 (November 2023): 1–36.
Kementerian Koordinator Bidang Perekonomian Republik Indonesia. “Resmi! Target KUR 2025 Naik Menjadi Rp300 Triliun.” Siaran Pers No. HM.4.6/450/SET.M.EKON.3/12/2024. Jakarta, December 24, 2024.
Marhas, Asrul, dan Indra Kesuma Hadi. “Perlindungan Hukum terhadap Kreditur dalam Perjanjian Kredit Usaha Rakyat (KUR) Mikro Tanpa Agunan (Studi pada PT Bank Rakyat Indonesia Tbk. Kantor Cabang Banda Aceh).” Jurnal Ilmiah Mahasiswa Bidang Hukum Keperdataan 3, no. 2 (May 2019): 257–267. ISSN 2597-6893 (online).
Mulyati, Etty. “Asas Keseimbangan Pada Perjanjian Kredit Perbankan dengan Nasabah Pelaku Usaha Kecil.” Jurnal Bina Mulia Hukum 1, no. 1 (September 2016): 36–42.
Nugroho, Satrio, dan Siti Malikhatun Badriyah. “Tinjauan Yuridis Perjanjian Kredit Perbankan dengan Nasabah Pelaku Usaha Mikro Kecil dan Menengah.” Notarius 17, no. 1 (2024). E-ISSN 2686-2425, ISSN 2086-1702.
Peraturan Menteri Keuangan Republik Indonesia Nomor 12 Tahun 2024 tentang Pedoman Penggunaan Sistem Informasi Kredit Program.
Peraturan Menteri Koordinator Bidang Perekonomian Nomor 1 Tahun 2022 tentang Pedoman Pelaksanaan Kredit Usaha Rakyat
Peraturan Menteri Koordinator Bidang Perekonomian Nomor 1 Tahun 2023 tentang Perubahan Atas Peraturan Menteri Koordinator Bidang Perekonomian Republik Indonesia Nomor 1 Tahun 2022 Tentang Pedoman Pelaksanaan Kredit Usaha Rakyat
Peraturan Menteri Koordinator Bidang Perekonomian Nomor 7 Tahun 2025 tentang Perubahan Ketiga Atas Peraturan Menteri Koordinator Bidang Perekonomian Republik Indonesia Nomor 1 Tahun 2022 Tentang Pedoman Pelaksanaan Kredit Usaha Rakyat
Peraturan Menteri Koordinator Bidang Perekonomian Nomor 12 Tahun 2025 tentang Perubahan Keempat atas Peraturan Menteri Koordinator Bidang Perekonomian Republik Indonesia Nomor 1 Tahun 2022 tentang Pedoman Pelaksanaan Kredit Usaha Rakyat
Pratama, Rizky Bramadya, Hendro Saptono, dan Siti Mahmudah. “Aspek Yuridis Pemberian Kredit Usaha Rakyat (KUR) Mikro Tanpa Jaminan untuk Usaha Kecil melalui Bank Negara Indonesia (BNI) Cabang Sentra Kredit Kecil (SKC) BNI MT. Haryono Semarang).” Diponegoro Law Journal 6, no. 2 (2017). http://www.ejournal-s1.undip.ac.id/index.php/dlr/
Rajan, Raghuram G. “Why Bank Credit Policies Fluctuate: A Theory and Some Evidence.” The Quarterly Journal of Economics 109, no. 2 (May 1994): 399–441. https://doi.org/10.2307/2118468
Suhayati, Monika. Penurunan Penyaluran Kredit Usaha Rakyat Tahun 2023. Pusat Analisis Keparlemenan, Badan Keahlian Sekretariat Jenderal DPR RI.
Widodo, Seprianto, Khusnaini, dan Herru Widiatmanti. “Analisis Model Kebijakan Program Penyaluran ‘KUR’ dalam Rangka Meningkatkan Perilaku Kepatuhan Wajib Pajak Pelaku ‘UMKM’.” Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia 6, no. 1 (October 2024). Direktorat Jenderal Pajak, Kementerian Keuangan Republik Indonesia. ISSN 2686-5718.
Yahya, Alvin, dan Qolbi Hanif Fadhlulloh. “Dilema Penegakan Hukum dalam Kasus Penyaluran Kredit Usaha Rakyat (KUR): Studi Kasus pada BUMN.” Cenderawasih Constitutional Review (CCR), Fakultas Hukum Universitas Cenderawasih.
References
Adha, Rendy Bayu. “Dampak Kredit Usaha Rakyat (KUR) terhadap Kesejahteraan Penerima KUR di Indonesia.” Bappenas Working Papers 6, no. 2 (July 2023): 240–253. https://doi.org/10.47266/bwp.v6i2.215
Andries, Alin Marius, Steven Ongena, and Nicu Sprincean. “Sectoral Credit Allocation and Systemic Risk.” Journal of Financial Stability 76 (February 2025). https://doi.org/10.1016/j.jfs.2024.101363
Aghdam, Ali Nassiri, Shahin Behdarvand, and Mohammad Ghasemi Sheshdeh. “The Effect of Credit Composition on Entrepreneurship.” Latin American Journal of Central Banking 4, no. 4 (December 2023). https://doi.org/10.1016/j.latcb.2023.100103
Attig, Najah, Paul Brockman, and Mohammad Rahaman. “Spillover Effects of Creditor Rights on Corporate Payout Policy.” Journal of Financial Research 48, no. 4 (2025): 1609–1643. https://doi.org/10.1111/jfir.70000
Capizzi, Vincenzo, Nicola Carta, Elisa Cavezzali, and Ugo Rigoni. “Entrepreneurial Firms and Bank Financing: Do Business Angels Play a Role?” European Financial Management 31, no. 3 (June 2025): 1217–1245. https://doi.org/10.1111/eufm.12537
De Haas, Ralph, Liping Lu, and Steven Ongena. “Close Competitors? Bilateral Bank Competition and Spatial Variation in Firms’ Access to Credit.” Journal of Economic Geography 23, no. 6 (December 2023): 1237–1271. https://doi.org/10.1093/jeg/lbad020
Direktorat Jenderal Prasarana dan Sarana Pertanian, Kementerian Pertanian Republik Indonesia. Pedoman Fasilitasi Pelaksanaan Kredit Usaha Rakyat (KUR) Sektor Pertanian Tahun 2022. Jakarta: Direktorat Jenderal Prasarana dan Sarana Pertanian, Kementerian Pertanian, 2022.
Gutierrez, Emilio, David Jaume, and Martín Tobal. “Do Credit Supply Shocks Affect Employment in Middle-Income Countries?” American Economic Journal: Economic Policy 15, no. 4 (November 2023): 1–36.
Kementerian Koordinator Bidang Perekonomian Republik Indonesia. “Resmi! Target KUR 2025 Naik Menjadi Rp300 Triliun.” Siaran Pers No. HM.4.6/450/SET.M.EKON.3/12/2024. Jakarta, December 24, 2024.
Marhas, Asrul, dan Indra Kesuma Hadi. “Perlindungan Hukum terhadap Kreditur dalam Perjanjian Kredit Usaha Rakyat (KUR) Mikro Tanpa Agunan (Studi pada PT Bank Rakyat Indonesia Tbk. Kantor Cabang Banda Aceh).” Jurnal Ilmiah Mahasiswa Bidang Hukum Keperdataan 3, no. 2 (May 2019): 257–267. ISSN 2597-6893 (online).
Mulyati, Etty. “Asas Keseimbangan Pada Perjanjian Kredit Perbankan dengan Nasabah Pelaku Usaha Kecil.” Jurnal Bina Mulia Hukum 1, no. 1 (September 2016): 36–42.
Nugroho, Satrio, dan Siti Malikhatun Badriyah. “Tinjauan Yuridis Perjanjian Kredit Perbankan dengan Nasabah Pelaku Usaha Mikro Kecil dan Menengah.” Notarius 17, no. 1 (2024). E-ISSN 2686-2425, ISSN 2086-1702.
Peraturan Menteri Keuangan Republik Indonesia Nomor 12 Tahun 2024 tentang Pedoman Penggunaan Sistem Informasi Kredit Program.
Peraturan Menteri Koordinator Bidang Perekonomian Nomor 1 Tahun 2022 tentang Pedoman Pelaksanaan Kredit Usaha Rakyat
Peraturan Menteri Koordinator Bidang Perekonomian Nomor 1 Tahun 2023 tentang Perubahan Atas Peraturan Menteri Koordinator Bidang Perekonomian Republik Indonesia Nomor 1 Tahun 2022 Tentang Pedoman Pelaksanaan Kredit Usaha Rakyat
Peraturan Menteri Koordinator Bidang Perekonomian Nomor 7 Tahun 2025 tentang Perubahan Ketiga Atas Peraturan Menteri Koordinator Bidang Perekonomian Republik Indonesia Nomor 1 Tahun 2022 Tentang Pedoman Pelaksanaan Kredit Usaha Rakyat
Peraturan Menteri Koordinator Bidang Perekonomian Nomor 12 Tahun 2025 tentang Perubahan Keempat atas Peraturan Menteri Koordinator Bidang Perekonomian Republik Indonesia Nomor 1 Tahun 2022 tentang Pedoman Pelaksanaan Kredit Usaha Rakyat
Pratama, Rizky Bramadya, Hendro Saptono, dan Siti Mahmudah. “Aspek Yuridis Pemberian Kredit Usaha Rakyat (KUR) Mikro Tanpa Jaminan untuk Usaha Kecil melalui Bank Negara Indonesia (BNI) Cabang Sentra Kredit Kecil (SKC) BNI MT. Haryono Semarang).” Diponegoro Law Journal 6, no. 2 (2017). http://www.ejournal-s1.undip.ac.id/index.php/dlr/
Rajan, Raghuram G. “Why Bank Credit Policies Fluctuate: A Theory and Some Evidence.” The Quarterly Journal of Economics 109, no. 2 (May 1994): 399–441. https://doi.org/10.2307/2118468
Suhayati, Monika. Penurunan Penyaluran Kredit Usaha Rakyat Tahun 2023. Pusat Analisis Keparlemenan, Badan Keahlian Sekretariat Jenderal DPR RI.
Widodo, Seprianto, Khusnaini, dan Herru Widiatmanti. “Analisis Model Kebijakan Program Penyaluran ‘KUR’ dalam Rangka Meningkatkan Perilaku Kepatuhan Wajib Pajak Pelaku ‘UMKM’.” Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia 6, no. 1 (October 2024). Direktorat Jenderal Pajak, Kementerian Keuangan Republik Indonesia. ISSN 2686-5718.
Yahya, Alvin, dan Qolbi Hanif Fadhlulloh. “Dilema Penegakan Hukum dalam Kasus Penyaluran Kredit Usaha Rakyat (KUR): Studi Kasus pada BUMN.” Cenderawasih Constitutional Review (CCR), Fakultas Hukum Universitas Cenderawasih.