This course discusses the concept of financial institutions which include bank financial institutions and non-bank financial institutions. The material on bank financial institutions discusses the condition of bank development in Indonesia, the functions and duties of the central bank (Bank Indonesia), commercial banks and rural credit banks, commercial banks based on sharia concepts, sources of funds and use of funds in banking financial institutions, banking credit, services. banking, bank health, bank secrets, Deposit Insurance Corporation (LPS), and the Financial Services Authority (OJK). Meanwhile, the material on non-bank financial institutions discusses the business fields of non-bank financial institutions which include pawnshops, insurance, cooperatives, leasing, joint ventures, pension funds. Lectures are carried out using a system of lectures, discussions and assignments