Tujuan dilaksanakan pengabdian masyarakat ini adalah untuk memberikan pemahaman, mengevaluasi masalah didalam masyarakat serta mengupayakan memberikan solusi terhadap masalah yang ada di masyarakat terutama mengenai peranan pendidikan tinggi dalam mempengaruhi perekonomian masyarakat. Kebanyakan masyarakat menganggap bahwa pendidikan perguruan tinggi hanya bagi kalangan masyarakat yang mampu saja serta tidak terlalu berguna bagi masyarakat karena telah mengetahuinya melalui teknologi saat ini maupun dari sosial media serta orang ke orang saat ini. Dengan adanya pengabdian masyarakat ini dapat memberikan solusi dan penyegaran beberapa materi ilmu dasar pendidikan yang didapat di perguruan tinggi yang tidak diketahui masyarakat luas dan pemahaman Pendidikan perguruan tinggi mempengaruhi perekonomian masyarakat tersebut. Sehingga pelaksanaan pengabdian ini yang dilakukan di masyarakat memiliki penyelesaian.

Applying business capital for a loan from a bank is a common thing to do for every aspiring businessman. In making the loan, the businessman uses a period and pays the monthly installments in accordance to what has been agreed. At the end of 2019, the outbreak of the Corona Pandemic 19 virus in the world has begun and without exception in Indonesia, resulting in decreased income from business sector. In order to address this problem as well as to ease bank installments for business people, Credit Restructuring can be carried out. This research is a normative juridical research, namely legal research by employing secondary data as a basic material by conducting an examination of the regulations and literature related to Credit Restructuring. As a result, it can be argued that the implementation of restructuring for each debtor is unquestionably different depending on the credit risk by the debtor and depends on the policy and analysis of the bank itself. Not all parties can accept this credit relaxation where banks or multi-finance companies are still required to be watchful for it is full of risk management calculations, thus relaxation is only given to debtors who have a good track record and are certainly affected by economic pressure due to the corona virus Pandemic 19. Credit Relation is running in accordance with the provisions of Government Regulation in Lieu of Law (Perppu) Number 1 of 2020 which is followed up by the Financial Services Authority (OJK) through policies, one of which regulates the Credit Relaxation Policy through Credit Restructuring for Debtors affected by Covid 19 especially for Small Micro Medium Enterprises.

Perkembangan tentang bisnis maju demikian pesatnya, bahwa beraneka ragam barang-barang maupun jasa yang dibutuhkan oleh setiap manusia dalam hal yang berkaitan dengan Ekonomi ini salah satu hukum yang mengatur bidang kehidupan dari masyarakat yang berkaitan dengan ekonomi yaitu Hukum Kontrak. Di dalam Hukum Kontrak ini adalah yang merupakan bagian dari bidang hukum yang mengatur berkaitan dengan bisnis, dimana hukum bisnis ini adalah merupakan perluasan dari Hukum Perdata.

This research aims to find out the roles and responsibilities of the board of directors in repurchasing shares in limited companies that have not been fair and to reconstruct the roles and responsibilities of the board of directors in repurchasing shares in limited companies based on fair values. This research is a sociolegal research, that is, an alternative approach that tests doctrinal studies of law. The word 'socio' in sociolegal represents the correlation between the context in which the law is located (an interface with a context within which law exists). It was found that the Board of Directors is jointly and severally liable for losses suffered by shareholders in good faith, arising from repurchases that are null and void due to the law. This does not provide fair/balanced legal protection for the parties. The fair values in buying shares are to provide balanced and proportional legal protection. Reconstruction of the roles and responsibilities of the Board of Directors in the repurchase of shares in a limited company based on fair values by carrying out reconstruction of Article 37 paragraph (3) and (5) of Law Number 40 Year 2007 concerning Limited Liability Companies.