ANALISIS PENERAPAN PSAK NO.30 (REVISI 2007) TENTANG SEWA GUNA USAHA PADA PT “X”1

sparta, sparta (2010) ANALISIS PENERAPAN PSAK NO.30 (REVISI 2007) TENTANG SEWA GUNA USAHA PADA PT “X”1. Jurnal Akuntansi, 14 (1). pp. 88-97. ISSN 1410-3591

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Abstract

This research is intended to observe whether a company has properly complied with PSAK No. 30 (Revised 2007) in conducting with leasing transaction. “X” Company is one of many companies that conduct leasing transaction in order to improve its effectiveness and efficiency in operating its business. Examples of leasing transactions which are conducted by “X” Company includes operational asset such as property and vehicles. The outcome of the observation reveals that there are differences in leasing accounting between “X” Company accounting and PSAK No.30 (Revised 2007). This differences in leasing accounting could impact “X” Company’s liquidity, profitability and solvability. Keywords: financial lease, operating lease, PSAK No.30 (Revised 2007).

Item Type: Article
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Dr. Sparta Sparta
Date Deposited: 18 Oct 2020 10:46
Last Modified: 16 Dec 2020 23:56
URI: http://repository.ibs.ac.id/id/eprint/954

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