SISTEM PEMBAYARAN EKSPOR PADA PT. MULTIYASA ABADI SENTOSA DI KARANGANYAR

Purpose of the final task is to obtain a deep picture and understanding on export payment system of PT. Multiyasa Abadi Sentosa of Karanganyar, so that procedure of payment system of international trading can be understood. The research uses observation method, namely, by observing the researched object and depicting a situation found in the researched object. Data of the research consists of primary and secondary data. The primary data is acquired by a working practice directly in PT. Multiyasa Abadi Sentosa, especially in export division. While, secondary data is obtained from books or other literature related to and relevant to topic of the research, Based on results of the research, it can be concluded that PT. Multiyasa Abadi Sentosa used two payment systems, namely, Letter of Credit (L/C) and Non Letter of Credit (Open Account). The use of Letter of Credit can give an advantage for PT. Multiyasa, namely, to minimize risks of payment failure by importers, whereas, the system has disadvantages in time and cost. A payment process by using LC needs longer time to settle and the process is also inducing additional cost subjected by a bank. An open account has an advantage, namely, PT. Multiyasa Abadi Sentosa can receive payment more quickly, whereas its disadvantages include risk of payment failure or payment overdue by importers for goods that had been sent. Suggestions can be posed to PT. Multiyasa Abadi Sentosa, namely, the company should use Letter of Credit only for its payment process in order to minimize possible risks of payment failure by importers for goods that had been sent to them. Key words: Export payment syste