Azmi, Ahda Aulia (2022) Analisis Penerapan PSAK 73 Tentang Sewa pada PT Sarana Menara Nusantara Tbk Tahun 2019-2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
PSAK 73 merupakan standar akuntansi yang mengatur mengenai pengakuan, pengukuran, penyajian, dan pengungkapan sewa. PSAK 73 merupakan adopsi dari IFRS 16 Leases dan menggantikan PSAK 30. PSAK 73 berlaku efektif per tanggal 1 Januari 2020 dengan opsi penerapan dini diperkenankan untuk entitas yang telah menerapkan PSAK 72 Tentang Pendapatan dari Kontrak Dengan Pelanggan. Penyusunan karya tulis ini bertujuan untuk melihat dampak atas penerapan PSAK 73 pada PT Sarana Menara Nusantara Tbk. Pada 1 Januari 2020 PT Sarana Menara Nusantara mulai menerapkan PSAK 73. Hal tersebut mensyaratkan PT Sarana Menara Nusantara mengakui adanya aset hak-guna dan liabilitas sewa. Hasil dari analisis dari karya tulis ini menunjukkan adanya kenaikan aset dan liabilitas PT Sarana Menara Nusantara atas penerapan PSAK 73. Hasil dari analisis dari karya tulis ini juga menunjukkan adanya kenaikan dan penurunan pada rasio profitabilitas. Return on Asset (ROA) mengalami penurunan sebesar -0.17% dan kenaikan Return on Equity (ROE) sebesar 1.16%. Rasio solvabilitas secara keseluruhan mengalami kenaikan. Debt-to-Asset Ratio (DAR) mengalami kenaikan sebesar 1.93% dan Debt-to-Equity Ratio (DER) mengalami kenaikan sebesar 20.51%./PSAK 73 is an accounting standard that regulates the recognition, measurement, presentation, and disclosure of leases. PSAK 73 is the adoption of IFRS 16 Leases and replacing PSAK 30. PSAK 73 is effective January 1, 2020, with the option of the early application being allowed for entities that have implemented PSAK 72. This study proposes to see the impact of the application of PSAK 73 at PT Sarana Menara Nusantara. On January 1, 2020 PT Sarana Menara Nusantara began implementing PSAK 73. This requires PT Sarana Menara Nusantara to recognize the existence of right-of-use assets and lease liabilities. The results of the analysis of this paper indicate an increase in the assets and liabilities of PT Sarana Menara Nusantara due to the application of PSAK 73. The results of the analysis of this paper also show an increase and decrease in the profitability ratio. Return on Asset (ROA) decreased by -0.17% and Return on Equity (ROE) increased by 1.16%. The overall solvency ratio has increased. Debt to Asset Ratio (DAR) increased by 1.93% and Debt to Equity Ratio (DER) increased by 20.51%.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | PSAK 73, sewa, aset hak-guna, liabilitas sewa, rasio keuangan, rasio profitabilitas, rasio solvabilitas,PSAK 73, lease, right-of-use asset, lease liability, financial ratio, profitability ratio, solvency ratio |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 02 Mar 2023 07:24 |
| Last Modified: | 02 Mar 2023 07:24 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1076 |
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