IMPLIKASI SPI 321 TERHADAP PENERIMAAN HAK CIPTA SEBAGAI OBJEK JAMINAN FIDUSIA

Tangkilisan, Gabriel Kennard (2025) IMPLIKASI SPI 321 TERHADAP PENERIMAAN HAK CIPTA SEBAGAI OBJEK JAMINAN FIDUSIA. S1 thesis, UNIVERSITAS ATMA JAYA YOGYAKARTA.

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Abstract

This legal writing discusses the implications of Indonesian Valuation Standards (SPI) 321 on the acceptance of copyright as an object of fiduciary. The objective is to determine whether SPI 321 can overcome banks' rejection of copyright fiduciaries. Although Indonesian regulations recognize copyright as object of fiduciary, banks still reject it due to difficulties in valuation. SPI 321 should overcome such hesitation by serving as a guideline for appraisers in valuing copyright as collateral. This research uses qualitative methods with primary and secondary data, collected through interviews and literature studies, and analyzed deductively. The results show that SPI 321 has not been a solution to the bank's rejection of copyright fiduciary. Banks are still hesitant due to uncertainty in the valuation and execution of collateral. SPI 321 does not set the exact price at execution, while the market value of copyright can fluctuate and decline due to piracy. In addition, the absence of clear regulations regarding the execution process further adds to the legal uncertainty. These factors make banks doubt the stability and reliability of the execution value of copyright as collateral.

Item Type: Thesis (S1)
Uncontrolled Keywords: Copyright, Collateral, Fiduciary, SPI 321
Subjects: Ilmu Hukum > Ekonomi Bisnis
Depositing User: Editor 3 uajy
Date Deposited: 30 May 2025 12:23
Last Modified: 30 May 2025 12:23
URI: http://e-journal.uajy.ac.id/id/eprint/34165

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