Valentini, Ni Putu Riska (2022) Analisis Penerapan PSAK 73 Akuntansi Sewa Pasa PT Nippon Indosari Corpindo TBK. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk menganalisis kesesuaian penerapan akuntansi sewa pada PT Nippon Indosari Corpindo Tbk tahun 2020 dengan kebijakan PSAK 73 serta menganalisis dampak dari penerapan PSAK 73 terhadap laporan keuangan perusahaan. Metode penelitian yang digunakan dalam pengumpulan data adalah metode kualitatif yang berupa studi kepustakaan dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan akuntansi sewa yang dilakukan oleh PT Nippon Indosari Corpindo dalam hal pengakuan, penyajian dan pengungkapan terkait akuntansi sewa sebagian besar telah sesuai PSAK 73. Namun perusahaan tidak menjelaskan lebih lanjut mengenai perhitungan dalam pengukuran terkait sewa, sehingga terdapat ketidaksesuaian dengan standar PSAK 73. Penerapan standar baru menunjukkan dampak yang tidak signifikan pada laporan keuangan perusahaan tahun 2020./ This study aims to analyze the suitability of the application of lease accounting at PT Nippon Indosari Corpindo Tbk in 2020 with the PSAK 73 policy and analyze the impact of PSAK 73 on the company's financial statements. The research method used in data collection is a qualitative method in the form of library research and documentation. The results showed that the application of lease accounting carried out by PT Nippon Indosari Corpindo in recognition, presentation, and disclosure related to lease accounting mainly followed PSAK 73. However, the company did not explain further about the calculations in the measurement related to leases, so there was a discrepancy with PSAK 73 standards. The adoption of the new standard shows an insignificant impact on the company's 2020 financial statements.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | PSAK 73, Lease Accounting, Financial Statements, PSAK 73, Akuntansi Sewa, Laporan Keuangan. |
| 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: | 29 Aug 2023 01:59 |
| Last Modified: | 29 Aug 2023 01:59 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1946 |
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