<![CDATA[The banking sector plays a crucial role in national economic development and must operate in accordance with prudential banking principles. However, legal uncertainty arises due to the clash of norms between the regulations governing the Board of Directors' duties under Law No. 40 of 2007 concerning Limited Liability Companies (UU PT) and criminal liability under Law No. 10 of 1998 concerning Banking. This research aims to analyze the harmonization of these regulations and propose a reconstruction of prudential parameters to avoid the criminalization of business risks. The research adopts a normative legal method, and findings indicate that the lack of clear "compliance steps" parameters creates disparity in court rulings. The discretion granted to businesses under the Business Judgment Rule doctrine is sometimes misinterpreted, leading to criminal implications. The study recommends reinforcing the role of the Financial Services Authority (OJK) by instituting a Cease and Desist Order as a precondition for criminal law enforcement in compliance matters.]]>
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