Abstract

Analysis of International payments through letter of credit on coal export trade at PT. Mandiri Intiperkasa. Discusses coal export payment procedures using Letters of Credit. The research used is descriptive qualitative research. The data collection techniques used in preparing this thesis were direct observation, interviews and documentation. The results of the research are that international payments use letters of credit in theory in Amir MS's book and in reality in PT. Mandiri Intiperkasa is in compliance. Letters of Credit are safe for both parties. This has been required by the government for coal mining companies to use Letters of Credit in coal commodity export transactions. This is required because it supports the country's foreign exchange. It is hoped that PT. Mandiri Intiperkasa to have books related to international trade, especially coal. To increase information for employees regarding the payment system using a Letter of Credit.

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