Volume 2 Issue 1, April 2020 http://hk-publishing.id/ijd-demos 78 Letter of Credit (L/C) Sebagai Cara Pembayaran yang Paling Aman dalam Transaksi Pembayaran Perdagangan Internasional/Ekspor-Impor. (Studi Kasus pada PT. San San Saudaratex Jaya). Agus Dedi Subagja Department of Business Administration, Faculty of Social and political Sciences, Universitas Padjadjaran (UNPAD). ads_fileinc@yahoo.co.id Abstract International trade is a trade between two companies with different countries, place, social, economic conditions involving those conditions, there are problems arise is the method of payments in that trade. The purpose of this observation is to explain the process of using the Letter of Credit that was used by PT. San San Saudaratex Jaya, ascertaining this Letter of Credit in export and import. Letter of Credit is one of the international paying methods, that the safest against to the exporter or importer. The observation method that was used by the writer to collect data and information is field research, observation and whereas, the descriptive method was used to analyze the data. The result of this observation, are PT. San San Saudaratex Jaya, uses a Letter of Credit as a method of payment in export and import. There are L/C type Sight and Usance, and also Transferable L/C for the other beneficiary. The company chooses that kind of L/C because there is better for both sides the exporter and the importer. The problems are facing by the company are discrepancies, bank fees in relation to the documents in using L/C. It is better if the company using another method of payments base on relation and trust among importer and exporter in doing the business for deducting expenses in relation to L/C documents, that so expansive. Keywords: letter of credit, international trade, implementation E-ISSN (2721-0642) Recieved: March 26 2020 Revised: April 10 2020 Accepted: April 13 2020 Doi Number 10.37950/ijd.v2i1.38