Covid-19 pandemic has disrupted banking health because deteriorating
credit quality. OJK finally issued the POJK Stimulus Impact of Covid-19 by
restructuring credit. The purpose of this study to find out and analyze whether the
POJK Stimulus Impact of Covid-19 provided changes the implementation of credit
restructuring at Panin Bank Yogyakarta. The method used empirical legal research
method. The results of research show POJK Stimulus Impact of Covid-19 has
changes implementation credit restructuring at Panin Bank Yogyakarta. The
change regarding the regulations are used as references, before pandemic using
the POJK for Assessment of Commercial Bank Asset Quality, after Covid-19
pandemic the rules added to POJK Stimulus for the Impact of Covid-19. The second
change is before the pandemic, the criteria for debtors who were given credit
restructuring were every debtor who had difficulty in carrying out their obligations,
but after pandemic, Panin Bank Yogyakarta only provided credit restructuring for
debtors affected by Covid-19. The third change is regarding the form of credit
restructuring, and the last is regarding the change in objectives where before
pandemic the goal was to resolve non-performing loans, but after pandemic the
restructuring was aimed at maintaining business continuity from debtors