Legal Review of the Settlement of Accounts Receivable in Bankrupt Companies in Indonesia (Medan District Court Decision 9/Pdt.Sus-Pailit/2025/Pn Niaga Mdn)
Downloads
This study aims to analyze the Juridical Review of Accounts Receivable in bankrupt companies in Indonesia (Medan District Court Decision 9/Pdt.Sus-pailit/2025/PN Niaga Medan) The data collection technique used in this study is Literature Study, Types and Sources of Data used in this study are Primary Data derived from laws and regulations related to bankruptcy, court decisions, and legal doctrine, The data analysis technique used in this study is qualitative descriptive analysis. The results of this study show the order of priority between taxes, worker/laborer wages, and separatist creditors in the level of creditor position can be sorted as follows: Basic wages of workers/laborers that have not been paid, State taxes, Separatist creditors/holders of material security rights, Other worker/laborer rights such as severance pay, long service awards, and compensation money that should be received as stated in Article 156 paragraph (1) of the Manpower Law. The process of distributing the proceeds from the sale of bankrupt assets includes the liquidation of assets, preparation of a Distribution List (DPO) by the curator, approval of the Supervisory Judge, and gradual payments according to creditor priority (bankruptcy costs, employee wages, preferred creditors, then concurrent/concurrent creditors), based on the principle of pari passu prorata parte (proportional distribution) for equals, under the supervision of the Commercial Court. If the debtor's assets are insufficient to pay his debts, the curator can take legal action to maximize the amount of bankrupt assets, including by filing an actio pauliana lawsuit, namely a lawsuit filed by the curator to cancel transactions carried out by the debtor, which the debtor carried out before being declared bankrupt.
Adawiyah, Rodiatun, Kartina Pakpahan, Willy Tanjaya, Muhammad Arif Prasetyo, Mymoonah Ruhut Martona Sitanggang, and Minggu Saragih. Industrial Relations Settlement Book. Unpri Press, 2023.
Alexander Johnatan Pardede, Elvira Fitriyani Pakpahan, and Adella Sitanggang. “Juridical Analysis of Violations of Corporate Social Responsibility Principles.” Al-Zayn: Journal of Social Sciences & Law, 2025. https://doi.org/10.61104/alz.v3i3.1495.
Ali, Zainuddin. Legal Research Methods, Jakarta. Sinar Grafika, 2022.
Anthony, Peter, Markoni, Joko Widarto, and Helvis. “Fulfillment of the Requirements of Two Creditors as the Basis for a Bankruptcy Application in the Commercial Court Through a Cessie of Part of the Amount of Receivables.” Mutiara: Multidisciplinary Scientific Journal, 2024. https://doi.org/10.57185/mutiara.v2i1.112.
Brahmana, Herman, Fadhilah Ramadhani, Elisabet Hana, and Agatha Sitorus. “A Legal Review of Late Payments Through Digital Payment Systems from a Civil Law Perspective.” Budimas Journal, 2024.
Buchori, Avan Oktabrian. “Legal Protection for Creditors Upon Rejection of Insurance Company Bankruptcy Application by the Financial Services Authority.” Jurist-Diction, 2022. https://doi.org/10.20473/jd.v5i6.40071.
Budhisatrio, JB, Dhaniswara K Harjono, and Binoto Nadapdap. “Bankruptcy Application by Consultant to PT. Prudential Life Assurance.” Jurnal Syntax Admiration, 2021. https://doi.org/10.46799/jsa.v2i11.337.
Erliyani, Rahmida. “Legal Research and Writing Methods.” News.Ge, 2020.
Fatoni, Ahmad, and Elfrida Ratnawati Gultom. “Analysis of Supreme Court Decision Number 515 K/Pdt.Sus-Pailit/2013 Regarding Legal Protection of Creditors Against Bad Faith of Debtors in Bankruptcy Applications.” JISIP (Journal of Social Sciences and Education), 2023. https://doi.org/10.58258/jisip.v7i1.4156.
Fauzia, Khairunnisa. “Designing a Web-Based Accounts Receivable Accounting Information System Using PHP and MySQL.” Jurnal Tekno Kompak, 2020. https://doi.org/10.33365/jtk.v14i2.746.
Juliantini, Ni Nyoman, I Made Arjaya, and Ida Ayu Putu Widiati. “Procedures and Legal Consequences of Postponement of Debt Payment Obligations of Limited Liability Companies (Case Study of Decision Number 03/PKPU/2010/PN.Niaga.Sby).” Journal of Legal Analogy, 2021. https://doi.org/10.22225/ah.3.1.2021.101-105.
Leonard, Tommy, and Yolanda C. Irianda Panjaitan. “LEGAL REVIEW OF PEACE AGREEMENTS IN THE PROCESS OF POSTPONEMENT OF DEBT PAYMENT OBLIGATIONS.” IBLAM LAW REVIEW, 2023. https://doi.org/10.52249/ilr.v3i3.259.
Leonard, Tommy, Elvira Fitriyani Pakpahan, Heriyanti Heriyanti, and Azharuddin Azharuddin. “LEGAL PROTECTION AGAINST A BOND INVESTOR ACCORDING TO THE DIGNIFIED JUSTICE.” Yustisia Jurnal Hukum, 2020. https://doi.org/10.20961/yustisia.v9i1.37818.
Manurung, Fernandez, Alfredo DW Tarigan, Herman Brahmana, and Adiwangsa University. "The Position of Bank Indonesia Checking as Evidence in Bankruptcy Cases in Court." Rectum Journal, 2023.
Marbun, Alvon, Anggi Fitria Nainggolan, Alif Al-Azis Nurullah, Gretta Pertiwi Br, Herman Brahmana, and Agus Irawan. “LEGAL PROTECTION FOR CREDITORS AGAINST DEBTORS IN DEFAULT PEER-TO-PEER LENDING AGREEMENT.” Awang Long Law Review, 2024. https://doi.org/10.56301/awl.v6i2.1086.
Mendrofa, Khairan, Berkat Telaumbanua, and Suhaila Zulkifli. “Legal Review of Breach of Contract Lawsuits That Are Inadmissible by the Court (Case Study of Decision Number 9/PDT.G/2018/PN.GST.” Al-Hikmah Journal of Law and Society, 2021.
Pakpahan, Kartina, Herman Brahmana, Sigar P Berutu, Rodiatun Adawiyah, Elvira Fitriyani Pakpahan, Makmur Pakpahan, and Dahlan Sinaga. JUDICIAL PRACTICE BOOK. Edited by Emir Syarif Fatahillah Pakpahan. 1st ed. Medan: UNPRI PRESS, 2023.
Pakpahan, Marlina Elisabeth, Teguh Prasetyo, Elvira Fitriyani Pakpahan, and Willy Tanjaya. “Juridical Review of Derivative Suits Against Board of Directors to Enforce The Company's Rights,” 2025. https://doi.org/10.2991/978-2-38476-352-8_22.
Pamungkas, Mochamad Cahyo, and Mahendra Wardhana. “A Legal Review of the Regulations of Authorized Parties in Filing Bankruptcy Applications for Public Companies.” Novum: Jurnal Hukum, 2021.
Sunarto, Atika, Teguh Prasetyo, Elvira Fitriyani Pakpahan, and Willy Tanjaya. “Partnership Program Regulation for Small Business Actors Based on Dignified Justice,” 2025. https://doi.org/10.2991/978-2-38476-352-8_23.
Copyright (c) 2026 Ernita Lasmaida Manurung, Benedictha Angelina Br Tamba, Elvira Fitriyani Pakpahan (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with the Ekasakti Journal of law and Justice agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
