ABSTRACT
PT. Asri Jaya Garmindo is a manufacturing company that worked in garment industry. One of the main activities is producing confection and exported to variouse countries. In producing confection PT. Asri Jaya Garmindo importing raw materials and additional materials from overseas. This study discusses the import payment system using the Letter of Credit in PT. Asri Jaya Garmindo.
From this results, it could be concluded that the system of import payments that made by PT. Asri Jaya Garmindo is a Letter of Credit payment system. It  is because the system of payment Letter of Credit is an international payment system that more safe than other international payment systems.
Besides the Letter of Credit payment system it was resistances that can cause losses of the cost and losses of the time. The problems including the wrong typing in the document , shipment of goods that exceed the time limit of shipment and number of different amount.
From that resistances, the authors give advice is  give instructions about  Letter of Credit to the employees who will be assigned in the field of Letter of Credit, find professional employees in the field Letter of Credit, so that with knowledge of the Letter of Credit it will simplify on the process of correction Letter of Credit if there was a problems about it.
Keywords: Payment Systems Imported, Leter of Credit, PT. Asri Jaya Garmindo
ABSTRAK
PT. Jaya Asri Garmindo merupakan perusahaan manufaktur yang bergerak di bidang garment. Salah satu kegiatan pokok adalah memproduksi pakaian jadi dan di ekspor ke berbagai negara. Dalam memproduksi pakaian jadi PT. Jaya Asri Garmindo mengimpor bahan baku maupun bahan penolong dari luar negeri. Penelitian ini membahas mengenai sistem pembayaran impor mengunakan Letter of Credit pada PT. Jaya Asri Garmindo.
Dari hasil penelitian, dapat disimpulkan bahwa sistem pembayaran impor yang dilakukan oleh PT. Jaya Asri Garmindo adalah sistem pembayaran Letter of Credit. Hal ini karena sistem pembayaran Letter of Credit merupakan sistem pembayaran internasional yang paling aman dari sistem pembayaran internasional lainnya.
Selain itu dalam sistem pembayaran Letter of Credit tersebut masih terdapat hambatan-hambatan yang dapat menyebabkan kerugian biaya maupun  kerugian waktu. Masalah-masalah tersebut diantaranya adanya kesalahan penulisan dalam dokumen Letter of Credit, pengiriman barang yang melebihi batas waktu pengapalan dan jumlah amount yang berbeda.
Dari hambatan-hambatan tersebut, penulis memberikan saran yaitu dengan memberika pengarahan mengenai Letter of Credit kepada pegawai yang akan ditugaskan di bidang Letter of Credit, mencari pegawai yang ahli dibidang Letter of Credit. sehingga dengan pengetahuan Letter of Credit akan mempermudah dalam proses pembetulan Letter of Credit apabila terjadi masalah- masalah Letter of Credit.
Kata kunci : Sistem Pembayaran Impor, Leter Of Credit, PT. Jaya Asri Garmindo