In a debt agreement, of course the existence of collateral is very important so that the creditor can feel safe about the loan given to the debtor. Shares are one of the valuable and valuable intangible moving objects. Arrangements relating to shares are regulated in Law Number 40 of 2007 concerning Limited Liability Companies. Although it is not yet known the exact and clear definition of shares in Law Number 40 of 2007 concerning Limited Liability Companies, the regulation provides several provisions which are presumably related to shares. One of the interesting guarantees discussed in relation to shares is fiduciary. Fiduciary provides several arrangements related to fiduciary based on Law Number 42 of 1999 concerning Fiduciary Guarantees.

This study aims to determine and analyze the level of credit risk in terms of Non-Performing Loans (NPL) and Loan to Deposit Ratio (LDR) at PT. South Sulawesi Bank. The type of research used is descriptive quantitative. The population in this study is the financial statements of PT Bank Sulselbar from 2016-2020. While the sample in this study is the balance sheet and credit collectibility of PT Bank Sulselbar in 2016-2020. Data analysis techniques using the ratio of Non-Performing Loans (NPL) and Loan to Deposit Ratio (LDR). The results showed that the Non Performing Loan (NPL) of PT. Bank Sulselbar has met the standards set by Bank Indonesia and is included in the safe category because it does not exceed the predetermined limit. In such circumstances PT. Bank Sulselbar is said to be healthy. Loan to Deposit Ratio (LDR) PT. Bank Sulselbar has not met the standards set by Bank Indonesia, because the LDR value of PT. Bank Sulselbar which has exceeded the safe limit. This is PT. Bank Sulselbar is in the unhealthy category and it also shows that the bank's liquidity condition is in a less effective condition.