Siregar, Dedi Armando (2024) Penerapan Akuntansi Sewa Aset Berdasarkan PSAK 73 Pada PT Sultan Karya Utama Cilegon. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to evaluate the extent to which the application of PSAK 73 at PT Sultan Karya Utama is in accordance with applicable regulations. In addition, this study also identifies the obstacles faced in recording lease accounting based on PSAK 73. This research is expected to make a significant contribution to the understanding of lease accounting practices in construction companies and provide new insights into potential improvements in the application of PSAK 73. The title of this research is “Application of Asset Lease Accounting Based on PSAK 73 at PT Sultan Karya Utama”. The method used in writing this final project report is descriptive method. Descriptive research seeks to describe phenomena that occur today. This study aims to show the application of PSAK 73 at PT Sultan Karya Utama. Data is collected through field studies, literature studies, and observations. The results showed that the company's lease recognition and recording were in accordance with normal accounting provisions. However, the application of PSAK 73 is not yet fully compliant. Lease agreements of more than 15 months are classified as finance leases based on taxation, while leases are classified as leases with option rights.

Item Type:	Thesis (D3)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor WAHYUDI, TRI 198505112019031011
Additional Information:	Penelitian ini bertujuan untuk mengevaluasi sejauh mana penerapan PSAK 73 di PT Sultan Karya Utama sesuai dengan ketentuan yang berlaku. Selain itu, penelitian ini juga mengidentifikasi kendala-kendala yang dihadapi dalam pencatatan akuntansi sewa berdasarkan PSAK 73. Penelitian ini diharapkan dapat memberikan kontribusi yang signifikan terhadap pemahaman tentang praktik akuntansi sewa pada perusahaan konstruksi serta memberikan pandangan baru tentang potensi perbaikan dalam penerapan PSAK 73. Judul penelitian ini adalah "Penerapan Akuntansi Sewa Aset Berdasarkan PSAK 73 pada PT Sultan Karya Utama". Metode yang digunakan dalam penulisan laporan tugas akhir ini adalah metode deskriptif. Penelitian deskriptif berusaha mendeskripsikan fenomena yang terjadi saat ini. Penelitian ini bertujuan untuk menunjukkan penerapan PSAK 73 di PT Sultan Karya Utama. Data dikumpulkan melalui studi lapangan, studi pustaka, dan observasi. Hasil penelitian menunjukkan bahwa pengakuan dan pencatatan sewa perusahaan telah sesuai dengan ketentuan akuntansi normal. Namun, penerapan PSAK 73 belum sepenuhnya sesuai. Perjanjian sewa lebih dari 15 bulan diklasifikasikan sebagai sewa pembiayaan berdasarkan perpajakan, sedangkan sewa diklasifikasikan sebagai sewa dengan hak opsi
Uncontrolled Keywords:	Keywords: Accounting Lease, PSAK 73 Kata Kunci: Akuntansi Sewa, PSAK 73
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi
Depositing User:	Dedi Armando Siregar
Date Deposited:	12 Aug 2024 10:10
Last Modified:	19 Aug 2024 09:53
URI:	http://eprints.untirta.ac.id/id/eprint/40495

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