ARIFIN, ZAENAL (2022) Analisis Penerapan PSAK 73 Tentang Sewa Pada PT Wijaya Karya Tbk. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penerapan standar baru akuntansi sewa di Indonesia melalui PSAK 73 menggantikan PSAK 30 berlaku efektif pada 1 Januari 2020. PT Wijaya Karya Tbk sebagai salah satu BUMN yang bergerak di bidang konstruksi tentunya terdapat transaksi sewa peralatan konstruksi dari perusahaan leasing. Karya tulis ini bertujuan untuk menganalisis dampak penerapan PSAK 73 pada PT Wijaya Karya Tbk sebagai penyewa atas penerapan akuntansi sewa, kesesuaian terhadap laporan keuangan, dan kinerja keuangan menggunakan rasio-rasio keuangan yang terkait. Metode studi literatur digunakan untuk melandasi teori-teori dan selanjutnya diimplementasikan dengan analisis data. Hasil analisis dalam karya tulis ini menunjukkan bahwa penerapan akuntansi sewa PT Wijaya Karya Tbk telah sesuai dengan PSAK 73 dalam hal klasifikasi, identifikasi sewa, pengakuan awal, pengukuran, penyajian, dan pengungkapan. Namun, terkait pengecualian sewa jangka pendek dan sewa bernilai rendah, penulis belum menemukan informasi yang menjelaskan. PT Wijaya Karya Tbk telah mengklasifikasikan transaksi sewanya sebagai sewa pembiayaan pada PSAK 30 untuk transaksi yang memenuhi persyaratan tetapi terdapat beberapa penyesuaian terhadap aset hak guna dan liabilitas sewa. Terdapat peningkatan yang cukup besar pada aset dan liabilitas perusahaan. Beberapa rasio keuangan yang digunakan menunjukkan hasil dengan fluktuasi yang cukup besar./ The application of new lease accounting standards in Indonesia through PSAK 73 replacing PSAK 30 was effective on January 1, 2020. In PT Wijaya Karya Tbk as one of BUMN engaged in construction certainly there are lease transactions about construction equipment from leasing companies. This paper aims to analyze the impact of the application of PSAK 73 on PT Wijaya Karya Tbk as a lessee about the application of lease accounting, compliance with financial statements, and financial performance using related financial ratios. Literature study method is used to base the theories and then implemented with data analysis. The result of the analysis in this paper show that the application of lease accounting in PT Wijaya Karya Tbk was in accordance with PSAK 73 in terms of classification, lease identification, initial recognition, measurement, presentation, and disclosure. However, related the exception of short-term leases and low-value leases, the author has not found information that explains. PT Wijaya Karya Tbk classifies its lease transactions as finance leases in PSAK 30 for transactions which comply with the requirements but there are some adjustments related to its right-of-use assets and lease liabilities. There is quite a large increase in company assets and liabilities. Some of the financial ratios used shows results with quite large fluctuations.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | PSAK 73, PSAK 30, lease, financial statement, financial ratio., PSAK 73, PSAK 30, sewa, laporan keuangan, rasio 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: | 30 Oct 2023 03:07 |
| Last Modified: | 30 Oct 2023 03:07 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2140 |
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