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"Penelitian ini bertujuan untuk menganalisis bagaimana penerima beasiswa sebagai salah satu stakeholder kebijakan luar negeri Tiongkok mempersepsikan diplomasi publik dan citra negara Tiongkok selama pandemi COVID-19. Pertama, diplomasi publik yang dilakukan Tiongkok dalam kerangka informasional dan relasional diidentifikasikan. Diplomasi publik yang dilakukan Tiongkok sebagai alat komunikasi krisis juga akan dilihat melalui Image Repair Theory. Selanjutnya, wawancara mendalam dengan tiga penerima beasiswa dan narasumber ahli dilakukan untuk menganalisis persepsi mereka terkait diplomasi publik dan citra negara Tiongkok selama pandemi COVID-19, di mana citra negara terdiri dari empat aspek; fungsional, estetik, normatif, dan emosional. Hasil penelitian menunjukkan bahwa Tiongkok telah melakukan networking, messaging, bolstering dan corrective action. Secara informasional, selain dari sumber informasi domestik Tiongkok, informan juga mencari informasi pada media sosial Kedutaan Tiongkok di Indonesia. Secara relasional, vaccine diplomacy dinilai efektif untuk memperbaiki citra negara Tiongkok, walaupun belum dieksploitasi secara maksimal. Dalam persepsi citra negara, hanya tiga aspek yang teridentifikasikan, di mana aspek normative merupakan aspek yang paling menonjol.

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This study aims to analyze how scholarship recipients as one of China's foreign policy stakeholders perceive public diplomacy and the country image of China during the COVID-19 pandemic. First, China's public diplomacy in an informational and relational framework is identified. China's public diplomacy as a crisis communication tool will also be seen through the Image Repair Theory. Furthermore, in-depth interviews with three scholarship recipients and expert resource person were conducted to analyze their perceptions regarding public diplomacy and the China’s country image during the COVID-19 pandemic, where country image consists of four aspects; functional, aesthetic, normative, and emotional. The results showed that China had carried out networking, messaging, bolstering, and corrective action. Informationally, apart from Chinese domestic sources of information, informants also seek information on social media of the Chinese Embassy in Indonesia. Relationally, vaccine diplomacy is considered effective in improving the image of the Chinese state, although it has not been exploited to its full potential. Regarding perception of China’s country image, only three aspects were identified, of which the normative aspect is the most prominent aspect"

"Pelayanan SIM adalah pelayanan dasar administratif dalam suatu kewajiban pelaksanaan tugas Polri pada pasal 88 dan 89 UU No. 22/2009. Berbagai Inovasi dalam meningkatkan kualitas penyelenggara SIM telah dilakukan oleh Polri dengan melihat kondisi perkembangan teknologi dan informasi serta kondisi kebutuhan manusia memudahkan masyarakat dalam proses pembuatan dan perpanjangan SIM. Polri telah menetapkan perangkat aturan baru yang mengatur tentang penerbitan dan penandaan SIM ke dalam Perpol 5/2021, yang dapat di implementasikan di Lembaga Satlantas Polres Metro Bekasi. Perubahan peraturan yang mempengaruhi penyelenggaraan penerbitan khususnya di era pandemi Covid-19 juga mempengarui moral dalam pelaksanaanya. Dalam penelitian skripsi ini akan dibahas mengenai perubahan strategi dalam peningkatan kualitas pelayanan publik Kepolisian di masa Pandemi Covid-19 pada penerbitan SIM Polres yang menghasilkan faktor pendukung serta penghambat peningkatan kualitas pelayanan agar mencegah terjadinya maladministrasi dalam pelayanan publik. jenis penelitian skripsi ini menggunakan jenis penelitian yuridis-normatif dengan bentuk penelitian kualitatif-deskriptif dan sebagai dokumen pendukung penelitian adalah wawancara narasumber dan informan terkait penelitian serta observasi lokasi Satlantas Polres Metro Bekasi. Atas permasalahan tersebut, skripsi ini memiliki kesimpulan bahwa dibentuknya Perpol Nomor 5/2021 dapat mempengaruhi inovasi-inovasi berbasis teknologi yang diberikan oleh Kepolisian Satlantas Polres Metro Bekasi akan mempengaruhi faktor pendukung dan penghambat strategi peningkatan kualitas pelayanan publik selama Pandemi Covid-19. Maka, perlu lahirnya SDM yang lebih profesional serta peningkatan layanan go digital untuk mencegah praktik Maladministrasi.

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SIM service is a basic administrative service in an obligation to carry out the duties of the Police in Articles 88 and 89 of Law no. 22/2009. Various innovations in improving the quality of SIM providers have been carried out by the National Police by looking at the conditions of technological and information development as well as the conditions of human needs to facilitate the community in the process of making and extending SIMs. The National Police has set a new set of rules governing the issuance and marking of SIMs in Perpol 5/2021, which can be implemented at the Bekasi Metro Police Satlantas Institute. Changes in regulations that affect the implementation of publishing, especially in the era of the Covid-19 pandemic, also affect the morale in its implementation. In this thesis research, we will discuss the change in strategy in improving the quality of police public services during the Covid-19 Pandemic in the issuance of the Police SIM which produces supporting factors and obstacles to improving service quality in order to prevent maladministration in public services. This type of thesis research uses a juridical-normative type of research in the form of qualitative-descriptive research and as a supporting document for research is interviews with sources and informants related to research and observations of the location of the Bekasi Metro Police Traffic Unit. Based on these problems, this thesis concludes that the establishment of Perpol Number 5/2021 can affect technology-based innovations provided by the Bekasi Metro Police Satlantas Polres and will affect the supporting factors and inhibiting strategies for improving the quality of public services during the Covid-19 pandemic. So, it is necessary to create more professional human resources and improve go digital services to prevent maladministration practices. "

"Salah satu dampak dari pandemi COVID-19 adalah peralihan kegiatan olahraga secara tatap muka ke komunikasi termediasi komputer. Penelitian ini bertujuan untuk mendeskripsikan aspek-aspek komunikasi yang menunjang kehadiran sosial berdasarkan penilaian penggiat olahraga dalam kegiatan olahraga daring pada masa pandemi COVID-19. Penelitian ini merupakan studi deskriptif yang menggunakan pendekatan kualitatif dan strategi penelitian studi kasus. Pengumpulan data dilakukan dengan mewawancarai empat penggiat olahraga dan analisis konten terhadap publikasi akun Instagram milik pusat kebugaran di Jakarta. Peneliti menemukan bahwa kehadiran sosial dalam kegiatan olahraga daring bergantung pada sinkronitas komunikasi termediasi komputer dan peran instruktur dalam memberikan umpan balik. Meskipun para informan memiliki kesan positif terhadap kehadiran sosial dalam kegiatan olahraga daring, mereka tidak merasa puas dengan kondisi tersebut. Hal ini terlihat dari pilihan mereka untuk tetap berolahraga secara tatap muka pada masa pandemi COVID-19.

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The COVID-19 pandemic has changed people’s workout practices from in person method into computer-mediated communication. This research describes communication aspects to understand social presence of workout activities in a computer-mediated environment through the lense of Indonesian sports enthusiasts during COVID-19 pandemic. This research is a descriptive study employing qualitative approach of case study, and data are collected through in-depth interviews and digital documentation of Instagram contents which are published by five workout studios in Jakarta. Findings show that social presence depends on the synchronicity of communication and the role of other people who are involved in mediated workouts. Although workout experience through computer-mediated communication has positive responses, participants are not fully satisfied with this condition as they prefer face-to-face of offline environment."

"Konsep disaster diplomacy pertama kali digunakan untuk melihat pengaruh bencana gempa bumi 1999 terhadap proses perdamaian konflik Turki-Yunani. Kashmir sebagai wilayah sengketa, medan perang, sekaligus daerah rawan bencana di India-Pakistan telah banyak diteliti untuk melihat keterkaitan antara konflik dan bencana. Kemunculan virus SARS-CoV-2 menjadi momentum kembalinya disaster diplomacy India-Pakistan setelah bencana-bencana terdahulu. Namun, penolakan India terhadap bantuan COVID-19 dari Pakistan dan produksi vaksin COVID-19 oleh India untuk para negara tetangga, kecuali Pakistan, merupakan bukti kegagalan disaster diplomacy di antara keduanya. Penelitian ini bertujuan menganalisis faktor-faktor yang menyebabkan gagalnya disaster diplomacy India-Pakistan pada bencana pandemi COVID-19. Melalui konsep Complex Adaptive Systems (CAS) yang dikembangkan oleh Louise K. Comfort, penelitian ini menemukan bahwa penolakan India terhadap bantuan dari Pakistan salah satunya disebabkan oleh hambatan birokrasi pada tingkat pemerintah pusat dan banyaknya bantuan serupa oleh komunitas internasional yang menempatkan pertolongan dari Pakistan sebagai prioritas terakhir. Selain itu, berdasarkan konsep pengambilan keputusan, kegagalan disaster diplomacy India-Pakistan tidak dapat dipisahkan dari faktor non-kebencanaan seperti politik domestik, internasionalisasi konflik Kashmir, dan hubungan India-Pakistan yang kian terpuruk akibat konflik bersenjata dan berbagai serangan terorisme.

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The concept of disaster diplomacy was first used to analyze the impact of the 1999 earthquake on the peace process of Greek-Turkey conflict. Kashmir as a disputed area, battlefield, as well as a disaster-prone area in India-Pakistan has been widely studied to see the nexus between disaster and conflict. The emergence of the SARS-CoV-2 virus has become a momentum for the return of India-Pakistan’s disaster diplomacy after previous disasters. However, India's refusal of Pakistan's COVID-19 aid and India's production of COVID-19 vaccines for neighboring countries, except for Pakistan, is an evidance of the failure of disaster diplomacy between the two sides. This undergraduate thesis aims to analyze the factors that led to the failure of the India-Pakistan’s disaster diplomacy during the COVID-19 pandemic. By using the concept of Complex Adaptive Systems (CAS) developed by Louise K. Comfort, this thesis found that India’s refusal of Pakistan’s aid was partly caused by bureaucratic obstacles at the central government level and the large amount of similar aids by the international communities which placed the help from Pakistan at its last priority. In addition, based on the decision-making concept, the failure of disaster diplomacy between India-Pakistan cannot be separated from non-disaster factors such as domestic politics, internationalization of the Kashmir conflict, and India-Pakistan relations which are lately deterirorating due to armed conflicts and various terrorist attacks."

"Penelitian ini membahas terkait pengukuran kualitas penyelenggaraan Mal Pelayanan Publik Kota Bekasi (MPP Kota Bekasi) selama masa pandemi Covid-19. Untuk mengukur kualitas pelayanan, penelitian ini menggunakan teori Service Performance yang dikemukakan oleh Cronin & Taylor (1992) yang mencakup dimensi tangible, responsiveness, reliability, assurance, dan empahty. Teori ini berfokus bagaimana kinerja yang dihasilkan oleh unit pelayanan dalam memberikan pelayanan yang kepada pengguna sehingga proses pengukuran kualitas harus berdasarkan penilaian pengguna terhadap pelayanan yang mereka terima.. Selain itu penelitian ini juga menggunakan kombinasi hasil pengukuran Service Performance dengan teknik Importance-Performance Analysis (IPA) untuk mengetahui indikator pelayanan publik yang perlu dikembangkan. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data berupa survei kepada pengguna MPP Kota Bekasi dan wawancara dengan responden pengguna MPP Kota Bekasi. Hasil penelitian menunjukkan bahwa kualitas pelayanan MPP Kota Bekasi selama masa Pandemi Covid-19 adalah baik dengan pembuktian bahwa setiap dimensi Service Performance masuk kedalam kategori baik. Kemudian, hasil pemetaan teknik IPA juga menunjukkan terdapat beberapa indikator layanan yang perlu dikembangkan yaitu kesediaan peralatan modern, kenyamanan sarana dan prasarana, penampilan petugas yang rapi, pelayanan tepat waktu, pelayanan yang akurat atau cermat, keamanan pelayanan, pemahaman petugas terhadap kebutuhan pengguna, dan penerapan jam operasional yang tepat.

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This research is related to measuring the quality of the implementation of the Bekasi City Public Service Mall (MPP Bekasi City) during the Covid-19 pandemic. To measure service quality, this study uses the Service Performance theory proposed by Cronin & Taylor (1992) which includes the dimensions of tangible, responsiveness, reliability, assurance, and empathy. This theory focuses on the performance produced by the service unit in providing services to users so that the quality measurement process must be based on the user's assessment of what they receive. In addition, this study also uses a combination of the results of the Service Performance measurement with the Importance-Performance Analysis (IPA) technique. ) to determine indicators of public services that need to be developed. This study uses a quantitative approach with data collection techniques in the form of a survey of Bekasi City MPP users and interviews with Bekasi City MPP users. The results showed that the service quality of the Bekasi City MPP during the Covid-19 pandemic was good with evidence that each dimension of Service Performance was in the good category. Then the results of the mapping of science techniques also show several service indicators that need to be developed, namely the availability of modern equipment, convenience of facilities and infrastructure, neat appearance of officers, timely service, accurate or thorough service, service, understanding of user needs, and good service. accurate. implementation of proper operating hours."

"Penelitian ini bertujuan untuk mengevaluasi penggunaan insentif pajak terkait pandemi Covid-19 dan mengetahui implikasi penggunaan insentif pajak oleh PT X. Manajemen pajak dan insentif pajak dalam Peraturan Menteri Keuangan (PMK) Nomor 23, 44, 86, dan 110 Tahun 2020 tentang Insentif Perpajakan Bagi Wajib Pajak Yang Terkena Wabah Virus Corona, yang memuat Insentif pajak Impor Pasal 22 dan Angsuran Pasal 25 menjadi acuan penelitian ini. PT X merupakan salah satu perusahaan yang terdampak pandemi Covid dan memanfaatkan insentif pajak terkait pandemi Covid-19. PT X menggunakan insentif impor pasal 22 dan potongan angsuran pasal 25. PT X berhasil memanfaatkan insentif pajak lewat manajemen pajak dengan baik. Berdasarkan hasil observasi, dokumentasi dan wawancara diketahui bahwa PT X telah melakukan penghematan pajak sebesar Rp14.184.782.000 dengan memanfaatkan insentif pembebasan PPh pasal 22 impor dan Rp35.808.759.711 dari insentif pengurangan angsuran pasal 25. Total persentase penghematan dari pemanfaatan kedua insentif tersebut adalah 14,7% dari beban pajak penghasilan PT X. Penghematan pajak tersebut tampak dari menurunnya restitusi pajak hingga 1,4 milyar dari 17,6 milyar pada tahun sebelumnya. Hal ini berdampak dalam membantu menjaga kas perusahaan ketika kinerja perusahaan sedang menurun di awal pandemi.

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This study aims to evaluate the use of tax incentives related to the Covid-19 pandemic and find out the implications of using tax incentives by PT X. Tax management and tax incentives in the Regulation of Minister of Finance (RMF) Numbers 23, 44, 86, and 110 of 2020 about Tax Incentives for Taxpayers Affected by the Corona Virus Outbreak, which contains Article 22 Import Tax Incentives and Article 25 Installments, are the reference for this research. PT X is one of the companies affected by the Covid pandemic and is taking advantage of tax incentives related to the Covid-19 pandemic. PT X uses article 22 import incentives and instalment cuts of article 25. PT X has taken advantage of tax incentives through good tax management. Based on observations, documentation and interviews, it is known that PT X has made tax savings of Rp14,184,782,000 by taking advantage of incentives for exemption from PPh article 22 on imports and Rp35,808,759,711 from incentives for reducing instalments in article 25. The total savings from using these two incentives are 14.7% of PT X's income tax burden. This tax savings can be seen in the decrease in restitution taxes up to 1.4 billion from 17.6 billion in the previous year. Tax saving has an impact in helping to maintain the company's cash when the company's performance is declining at the beginning of the pandemic."

"Penelitian bertujuan mengevaluasi penganggaran berbasis kinerja di masa pandemi Covid-19 pada Kementerian Sekretariat Negara. Pandemi Covid-19 mendorong refocusing anggaran secara nasional dan berdampak pada kinerja Kementerian Sekretariat Negara karena capaian kinerja dapat terwujud apabila didukung anggaran yang memadai. Penelitian menggunakan strategi studi kasus (single case study) pada pendekatan kualitatif melalui instrumen dokumentasi data dan forum group discussion (FGD) dengan analisis data deskriptif kualitatif. Penelitian ini menarik karena meneliti suatu kementerian yang memberikan dukungan layanan kepada kepala negara dan kepala pemerintahan pada masa pandemi Covid-19 melalui instrumen penelitian FGD. Hasil analisis data tahun 2020-2022 menunjukkan bahwa penyerapan anggaran rata-rata kurang dari 95% karena tingginya dinamika dan instensitas kegiatan Presiden/Wakil Presiden. Terdapat fluktuasi efisiensi yang signifikan karena penghematan biaya perjalanan dinas akibat pembatasan sosial berskala besar. Sekalipun efisiensi meningkat, capaian output dan outcome tetap memenuhi target karena didukung tranformasi digital dan pola kerja baru. Penelitian menyimpulkan bahwa penganggaran berbasis kinerja telah dilaksanakan sesuai ketentuan sebagaimana hasil evaluasi kinerja anggaran atas aspek implementasi, manfaat, dan konteks. Namun, terdapat kendala ketika terjadi pergantian personil, aplikasi, dan skala prioritas, sehingga diperlukan peningkatan kompetensi SDM dan kolaborasi lintas departemen di Kementerian Sekretariat Negara.

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The research aims to evaluate performance-based budgeting during the Covid-19 pandemic at the Ministry of State Secretariat. The Covid-19 pandemic prompted a refocusing of the national budget and had an impact on the performance of the Ministry of State Secretariat because performance achievements can be realized if supported by an adequate budget. The research uses a single case study strategy on a qualitative approach through data documentation instruments and group discussion forums (FGD) with qualitative descriptive data analysis. This research is interesting because it examines a ministry that provides service support to heads of state and heads of government during the Covid-19 pandemic through FGD research instruments. The results of data analysis for 2020-2022 show that average budget absorption is less than 95% due to the high dynamics and intensity of the President/Vice President's activities. There are significant efficiency fluctuations due to savings in business travel costs due to large-scale social restrictions. Even though efficiency has increased, output and outcome achievements still meet targets because they are supported by digital transformation and new work patterns. The research concludes that performance-based budgeting has been carried out in accordance with the provisions as per the results of the budget performance evaluation on aspects of implementation, benefits, and context. However, there are obstacles when there are changes in personnel, applications, and priority scales, so that it is necessary to increase HR competence and cross-departmental collaboration at the Ministry of State Secretariat."

"Penelitian ini bertujuan untuk mengevaluasi kebijakan penganggaran pemerintah daerah di masa pandemi Covid-19. Evaluasi ini berfokus dua hal yaitu kesesuaian regulasi dan kebijakan penganggaran daerah dengan ketentuan perundangan yang berlaku, serta mekanisme reviu pada setiap perubahan anggaran. Penelitian ini dilatarbelakangi oleh perubahan regulasi pemerintah pusat dalam menangani dampak pandemi Covid-19 yang mempengaruhi struktur penganggaran pemerintah daerah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Analisis menggunakan metode konten dan tematik dengan analisis dokumen, kuesioner, dan wawancara. Hasil penelitian menunjukkan bahwa regulasi dan penganggaran Pemerintah Kabupaten AAA di masa pandemi Covid-19 belum sepenuhnya mengacu pada ketentuan yang berlaku. Hasil analisis menunjukkan terdapat kebijakan dan dokumen penganggaran yang belum disesuaikan dengan regulasi pemerintah pusat seperti rasionalisasi belanja barang jasa dan belanja modal kurang dari 50% dan alokasi anggaran dana alokasi umum yang belum sesuai ketentuan. Mekanisme reviu dalam setiap perubahan anggaran juga belum dilaksanakan secara memadai diantaranya reviu yang kurang mendalam dan pelaksanaan reviu yang tidak dilakukan pada setiap perubahan

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This study aims to evaluate local government budgeting during the Covid-19 pandemic. This evaluation focuses on two things, namely the suitability of regional budgeting regulations and policies with applicable laws and regulations, as well as a review mechanism for each budget change. This research was motivated by changes in central government regulations in dealing with the impact of the Covid-19 pandemic that affected the budgeting structure of local governments. This study uses a qualitative method with a case study approach. The analysis uses content and thematic methods with document analysis, questionnaires, and interviews. The results showed that the regulations and budgeting of the AAA District Government during the Covid-19 pandemic did not fully refer to the applicable provisions. The results of the analysis show that there are policies and budgeting documents that have not been adjusted to central government regulations, such as rationalization of expenditure on goods and services and capital expenditures of less than 50% and general allocation fund budget allocations that have not been in accordance with the provisions. The review mechanism in each budget change has also not been implemented adequately, including reviews that are not in-depth and the implementation of reviews that are not carried out for each change."

"Penelitian ini bertujuan untuk menganalisis praktek dari auditor KAP XYZ dalam melakukan perencanaan dan prosedur audit untuk mendapatkan bukti audit serta memahami bagaimana auditor mengevaluasi bukti audit yang didapatkan dalam situasi audit jarak jauh karena pandemi Covid-19.. Latar belakang peneilitian ini dikarenakan perubahan cara atau lingkungan dari audit konvensional sebelum pandemi dan saat pandemi, yaitu auditor melakukan audit secara jarak jauh. Penelitian ini dilakukan dengan wawancara pada dua narasumber yang merupakan Assistant Manager pada KAP XYZ. Temuan dalam penelitian ini menunjukan bahwa tidak terdapat banyak perubahan dalam penerapan audit jarak jauh dengan audit konvensional sebelum pandemi Covid-19, namun auditor dari KAP XYZ menekankan bahwa auditor dalam perikatan audit jarak jauh, perlu meningkatkan profesional skeptisisme dan kemampuan analitis yang lebih dalam yang melakukan analisis terhadap bukti audit yang sudah didapatkan untuk menilai apakah bukti audit sudah cukup dan tepat.

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This study aims to analyze the practice of KAP XYZ auditors in carrying out appropriate audit planning and procedures to obtain audit evidence from audit procedures and understand how auditors evaluate audit evidence obtained in remote audit situations due to pandemic Covid-19. The background of this research is due to changes in the method or environment from conventional audits before the pandemic and during the pandemic, where auditors conduct audits remotely. This research was conducted by interviewing two sources who are Assistant Managers at KAP XYZ. The findings in this study indicate that there are not many changes in the implementation of remote auditing with conventional audits before the Covid-19 pandemic, but the auditors from KAP XYZ emphasize that auditors in remote audit engagements need to increase professional skepticism and deeper analytical skills who perform analysis of the audit evidence that has been obtained to assess whether the audit evidence is sufficient and appropriate."

"Tren individu yang terdampak Covid-19 terus meningkat sejak awal kemunculannya hingga menyebar secara global dan muncul di Indonesia. Salah satu dampak negatif dari Covid-19 adalah debitur kurang mampu membayar kembali hutangnya kepada kreditur. Akibatnya, semakin banyak orang yang mengajukan pailit, terutama di Indonesia yang lebih banyak mengajukan permohonan Penundaan Kewajiban Pembayaran Hutang (surseance of payment). Dalam penelitian ini, penulis bertujuan untuk mengetahui kebijakan surseance of payment dalam perjanjian kredit perbankan dan pelaksanaan surseance of payment selama pandemi Covid-19 di Bank Negara Indonesia (BNI). Penelitian ini menggunakan metode penelitian deskriptif kualitatif dengan jenis data primer dan data sekunder dengan melakukan pengkajian terhadap undang-undang, buku, jurnal dan melakukan wawancara yang berkaitan dengan topik skripsi ini. Hasil penelitian menunjukkan bahwa pemerintah telah menetapkan POJK 11/2020 yang memberikan tambahan enam kanal restrukturisasi bagi debitur terdampak Covid-19 sebagai solusi untuk melunasi hutangnya di masa sulit ini. BNI menerapkan POJK 11/2020 dan memberikan remisi kepada debitur yang tidak mampu melunasi hutangnya akibat pandemi Covid-19. Berdasarkan penelitian yang dilakukan, BNI tidak memprioritaskan PKPU; BNI lebih memilih penyelesaian hutang secara musyawarah antara debitur dan bank. Penulis merekomendasikan BNI untuk tetap menerapkan prinsip-prinsip dasar kebijakan restrukturisasi hutang yang ada saat ini sebagaimana diatur dalam POJK 11/2020, meskipun telah habis masa berlakunya.

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The trend of individuals affected by Covid-19 has risen steadily since its initial emergence until it spread globally and surfaced in Indonesia. One of the downfalls to Covid-19 is that debtors are less able to repay their creditors for their debts. Consequently, more people are filing for bankruptcy, particularly in Indonesia where there are more requests for PKPUs (surseance of payment). In this research, the author aims to determine the rules and regulations of surseance of payment in banking credit agreements and the implementation of surseance of payment during the Covid-19 pandemic in Bank Negara Indonesia (BNI). This study uses descriptive qualitative research method with primary data and secondary data types by assessing laws, books, journals and conducting interviews related to the topic of this thesis. The findings of this research shows that the government has enacted POJK 11/2020, which provides six additional restructuring canals for debtors affected by Covid-19 as a solution to settle their debts during these hard times. BNI implements POJK 11/2020 and provides remissions to debtors that are unable to settle their debts due to the Covid-19 pandemic. Based on the conducted research, BNI does not prioritize surseance of payment; BNI favors debt resolution through negotiation between the debtor and the bank. The author recommends BNI to continue implementing the fundamentals of the current debt restructuring policy as regulated by POJK 11/2020, despite the expiration of its validity period."