KEABSAHAN NOTA KONTAN DALAM TRANSAKSI DI BIDANG USAHA MIKRO KECIL DAN MENENGAH DITINJAU DARI ASPEK PASAL 1320 KITAB UNDANG-UNDANG HUKUM PERDATA TENTANG SYARAT SAH SUATU PERJANJIAN
The current era of the economy is developing very rapidly, including MSME business activities. People in everyday life generally carry out a business activity, namely buying and selling in order to meet their needs. In fact, buying and selling activities inevitably appear in the names of the rights and obligations of each of the two parties, this is in accordance with the provisions contained in Article 1457 of the Civil Code which states that buying and selling is an agreement, with which party is one commits himself to surrender an item, and the other party to pay the promised price. When a sale and purchase transaction occurs, the seller will issue a valid cash note as proof of payment according to what they agree on the price and goods. But there is a problem that occurs when the buyer does not pay in cash and a cash note is issued. Regarding this, it is necessary to examine the following: (1) The validity of cash notes in transactions in the Micro, Small and Medium Enterprises sector when viewed from the aspects of Article 1320 of the Civil Code; (2) Proven matters that need to be taken
into account in the Transactions in the Micro, Small and Medium Enterprises Sector are related to the Legitimacy of the Issuance of Cash Notes. The type of research used in this research is Normative Juridical Research and the problem approach used in this study is the Statute Approach and the Conceptual Approach. The results show that with the provisions or rules regarding the validity of cash notes and things that need to be proven and considered regarding the recording of cash notes in transactions in the MSME sector, business activities can run according to expectations and achieve the desired goal, namely getting a profit from sales. nor the purchase. And the cash note can be used as evidence of a letter that fulfills the element of validity containing the occurrence of a sale and purchase transaction which is issued by an MSME business and can be accounted for if a dispute occurs, so that the rights and obligations as regulated in the Consumer Protection Law can be binding between MSME business actors and to which party the cash note is made. So, in a sale and purchase transaction, no party will suffer a loss if the important matters contained in the cash note are fulfilled.
Keywords: Validity, Cash Notes, Transaction, Micro Small and Medium Enterprises.
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https://kbbi.web.id/nota. Diakses pada tanggal 07 Februari 2021, Pukul 10.38 WITA.
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