Amelia, Monica (2022) Analisis Kinerja Keuangan dan Akuntansi Penerapan PSAK 73 tentang Sewa pada PT Pertamina (Persero). KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Monica Amelia_1302190952.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (19kB) |
|
Text (Abstrak)
02. Abstrak_Monica Amelia_1302190952.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (9kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Monica Amelia_1302190952.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (43kB) |
|
Text (Bab I)
05. Bab I_Monica Amelia_1302190952.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (81kB) |
|
Text (Bab II)
06. Bab II_Monica Amelia_1302190952.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (132kB) |
|
Text (Bab III)
07. Bab III_Monica Amelia_1302190952.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (282kB) |
|
Text (Bab IV)
08. Bab IV_Monica Amelia_1302190952.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (9kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Monica Amelia_1302190952.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (6kB) |
Abstract
ABSTRAK PSAK 73 merupakan standar akuntansi yang mengatur mengenai pengakuan, pengukuran, penyajian dan pengungkapan sewa. Standar tersebut mulai berlaku dan diterapkan perusahaan sejak 1 Januari 2020. PSAK 73 dirilis oleh IAI (Ikatan Akuntan Indonesia) sebagai wujud penyempurnaan dari PSAK 30. Dengan berlakunya PSAK 73, diharapkan laporan keuangan dapat memberikan informasi yang tepat, lengkap dan mudah dipahami oleh pengguna laporan keuangan terkait transaksi sewa. Penerapan PSAK 73 mengharuskan perusahaan untuk mengakui aset hak-guna dan liabilitas sewa. Setelah menyesuaian laporan keuangan sesuai dengan ketentuan yang berlaku, aset, liabilitas dan ekuitas mengalami peningkatan. PT Pertamina (Persero) menggunakan metode retrospektif modifikasian pada saat masa transisi ke PSAK 73. Berdasarkan hasil analisis yang telah dilakukan terhadap laporan keuangan PT Pertamina (Persero) tahun 2019 dan tahun 2020, terjadi peningkatan aset sebesar US$2,137,112 dan liabilitas sebesar US$2,137,112. Penerapan tersebut juga menimbulkan dampak terhadap rasio kinerja keuangan perusahaan. PT Pertamina (Persero) menimbulkan peningkatan debt to asset ratio sebesar 1,43% dan debt to equity ratio meningkat sebesar 6,83% serta return on asset menurun sebesar 0,12%. / PSAK 73 is an accounting standard that regulates the recognition, measurement, presentation and disclosure of leases. The standard has been implemented by the company since January 1, 2020. PSAK 73 was released by IAI (Indonesian Institute of Accountants) as a form of improvement from PSAK 30. The application of PSAK 73 to companies is expected to provide financial statements that are accurate, complete and easily to understood by users of financial statements regarding lease transactions. The adoption of PSAK 73 requires companies to recognize right-of-use assets and lease liabilities. After adjusting the financial statements in accordance with applicable regulations, assets, liabilities and equity are increased. PT Pertamina (Persero) used a modified retrospective method during the transition to PSAK 73. Based on the results of the analysis conducted on the 2019 and 2020 financial statements of PT Pertamina (Persero), there was an increase in assets of US$2,137,112 and liabilities of US$2,137,112. The application also has an impact on the company's financial performance ratios. PT Pertamina (Persero) increased the debt to asset ratio by 1.43% and the debt to equity ratio increased by 6.83% and return on assets decreased by 0.12%.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | PSAK 30, PSAK 73, sewa pembiayaan, aset hak-guna, liabilitas sewa, PSAK 30, PSAK 73, finance lease, right-of-use assets, lease liability |
| 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: | 21 Sep 2023 01:54 |
| Last Modified: | 21 Sep 2023 01:54 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2047 |
Actions (login required)
 |
View Item |