Triara Anggi Nabela NIM 3.42.21.2.26. "Effectiveness and Benefits of Implementing Restructuring on Micro Enterprises as an Effort to Reduce Non-Performing Loans at Bank Perkreditan Rakyat (BPR) Arto Moro Main Office Elang, Semarang City." Final Project, Accounting Department, State Polytechnic of Semarang, under the guidance of Winarni, S.E., M.M., and R. Gunawan Setianegara, S.E., M.M., July 2…