NINGRUM, DIANA SEPTIA (2022) ANALISIS PENERAPAN AMANDEMEN PSAK 73 TENTANG KONSESI SEWA TERKAIT COVID19 PADA PT KRAKATAU STEEL (PERSERO) TBK. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
PSAK 73 Tentang Konsesi Sewa terkait Covid-19 diadopsi dari IFRS 16 Leases tentang Covid- 19-related Rent Consessions yang berlaku efektif pada 1 Juni 2020. PSAK 73 tentang konsesi sewa terkait Covid-19 ini merupakan penambahan paragraf yang terdapat pada PSAK 73 Sewa yang berlaku efektif pada 1 Januari 2020. Penambahan paragraf itu diantaranya mengenai pilihan cara praktis, persyaratan pemenuhan cara praktis, tanggal efektif, pengungkapan, penambahan judul sebelum paragraf C20A, dan penambahan paragraf C20A. Penelitian ini bertujuan untuk menganalisis penerapan dan dampak amandemen PSAK 73 konsesi sewa terkait Covid-19. Sampel yang penulis gunakan pada penelitian ini adalah PT Krakatau Steel (Persero) Tbk. Penelitian ini menggunakan metode campuran kualitatif dan kuantitatif dengan pendekatan deskriptif. Hasil penelitian ini menunjukkan bahwa dampak dari penerapan PSAK 73 tentang konsesi sewa terkait Covid-19 tidak terlalu signifikan hal ini dikarenakan PSAK 73 tentang konsesi sewa terkait Covid-19 merupakan penambahan paragraf PSAK 73 Sewa. Salah satu dampak yang terjadi akibat penerapan PSAK 73 ini adalah meningkatnya total aset dan total liabilitas pada laporan posisi keuangan hal ini dikarenakan meningkatnya aset hak-guna dan liabilitas sewa pada tahun 2020. / PSAK 73 about Covid-19-related Rent Consessions based on IFRS 16 Leases about Covid-19- related Rent Consessions has become effective on June 1,2020. PSAK 73 about Covid-19- related Rent Consessions is the addition of paragraphs in PSAK 73 Leases has become effective on Januari 1,2020. The addition of paragraphs there are choice of practical expedient, requirements for fulfillment of practical expedient, effective date, disclosure, the addition of tittle before C20A paragraph and addition of the C20A paragraph. The study aims to analyze implementation dan impact of amendment PSAK 73 about Covid-19-related Rent Consessions The study used a sample of PT Krakatau Steel (Persero) Tbk. The data analysis method used in this study is mixing method of quality and quantitive analysis with a descriptive approach. The results showed that impact of implementation PSAK 73 about Covid19-related Rent Consessions did not significant because PSAK 73 about Covid-19- related Rent Consessions is the addition of paragraph in PSAK 73 Leases. One of the effect of implementation of the PSAK 73 is increasing assets right and lease liability by 2020.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | PSAK 73, Aset Hak Guna, Liabilitas Sewa. PSAK 73, Asset Rights, 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: | 04 Nov 2022 04:19 |
| Last Modified: | 04 Nov 2022 04:19 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/429 |
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