Jaya, Baskara (2022) ANALISIS DAMPAK PENERAPAN PSAK 73 TENTANG SEWA TERHADAP KINERJA KEUANGAN PT MATAHARI DEPARTMENT STORE TBK TAHUN 2020-2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
PSAK 73 terbit dikarenakan adanya penyempurnaan standar-standar akuntansi yang berkaitan dengan sewa. PT Matahari Department Store Tbk menyesuaikan peraturan tersebut dan mulai menerapkannya pada 1 Januari 2020. Tujuan dari penelitian ini adalah untuk menganalisis dampak penerapan PSAK 73 terhadap kinerja keuangan PT Matahari Department Store Tbk tahun 2020-2021. Data sekunder diperoleh melalui laporan keuangan perusahaan dengan menggunakan metode studi kepustakaan. Berdasarkan hasil analisis, perusahaan mengakui sewa sebagai right-of-use assets dan lease liabilities yang diungkapkan dan disajikan dalam laporan posisi keuangan sebagai sewa operasi. Penerapan PSAK 73 juga berdampak pada kinerja keuangan perusahaan yang digambarkan melalui rasio keuangan perusahaan. Rasio tersebut mengalami kenaikan yang signifikan sehingga mempengaruhi kegiatan operasional perusahaan. PSAK 73 was issued due to the improvement of accounting standards related to leases. Therefore, PT Matahari Department Store Tbk adjusted the regulation and started implementing it on January 1, 2020. The purpose of this study was to analyze the impact of the implementation of PSAK 73 on the financial performance of PT Matahari Department Store Tbk in 2020-2021. Obtaining secondary data obtained through the company's financial statements using the literature study method. Based on the analysis, the company recognizes leases as right-of-use assets and lease liabilities which are presented in the financial statements as operating leases. The implementation of PSAK 73 also has an impact on the company's financial performance which is described by the company's financial ratios. This ratio experienced a significant increase that affected the company's operational activities.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | PSAK 73, kinerja keuangan, rasio keuangan, pengakuan, penyajian, dan pengungkapan, financial performance, financial ratios, recognition, presentation, and disclosure |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.3 Financial Reporting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Rahmat Hidayat |
| Date Deposited: | 02 Nov 2022 02:56 |
| Last Modified: | 02 Nov 2022 02:56 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/372 |
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