Detail Evaluasi Perlakuan Akuntansi dan Pelaporan Transaksi Sewa Guna Usaha (Leasing) dalam Laporan Keuangan Ditinjau dari Sisi Lessor (Studi Kasus pada PT BFI Finance INdonesia, Tbk.) Bibliografi Author: ERLAYASNA, VERONIKA ; Lekok, Widyawati (Advisor) Topik: Transaksi Sewa Guna Usaha (Leasing) Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2008     Jenis: Theses - Undergraduate Thesis Fulltext: Veronika Erlayasna's Undergraduate Theses.pdf (296.69KB; 74 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-3514 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract The expansion of leasing company in Indonesia make a difficult problem about accounting treatment for those leasing transaction. Therefore, author try to analyse the accounting treatment and reporting that is performed by PT BFI Finance Indonesia, Tbk (BFI) as a leasing company or lessor. Author focus this research an financing system according to direct financing lease. This research referred to regulations in accounting standard for leasing that prevails in Indonesia which is PSAK (Pernyataan Standar Akuntansi Keuangan) No.30. First step that has done in this research is collect data about leasing transaction from BFI. Then, author compared those data with the regulation in PSAK No.30 to prove the correctness of accounting treatment and reporting that BFI has done. At BFI’s leasing contract, there are two option for lessee in the end of contract. First option, lessee can buy lease asset which is the price/amount is same with residual value that has paid in the beginning of contract as security deposit. Second option, lessee can extend the leasing contract. Total of rental amount that is paid by lessee added with residual value encompass the return of cost asset including interest. This interest is revenue for lessor. BFI as a lessor gives contract period for 36 months or 3 years. All of those data prove that leasing transaction that performed by BFI can be categorized as a finance lease. Based on the research, author can make the conclusion that accounting treatment and reporting of leasing transaction that is performed by BFI has appropriate with PSAK No.30. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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