Analisis Penerapan PSAK 73 pada Kantor Cabang PT Enseval Putera Megatrading TBK

Reyhan, Muhammad Vito (2022) Analisis Penerapan PSAK 73 pada Kantor Cabang PT Enseval Putera Megatrading TBK. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Sewa guna usaha merupakan perjanjian satu pihak untuk menggunakan aset pihak lain selama periode waktu tertentu dengan ganti suatu imbalan. Pada tanggal 1 Januari 2020 telah berlaku standar akuntansi terbaru yang mengatur mengenai hal tersebut yaitu PSAK 73, yang menggantikan PSAK sebelumnya yaitu PSAK 30. Akibat dari penerapan standar baru ini, perusahaan mengalami perubahan pada laporan keuangannya. Penelitian ini ditujukan untuk meninjau kesesuaian penerapan PSAK 73 di Kantor Cabang PT. Enseval Putera Megatrading di Kota Tasikmalaya, strategi dalam menerapkan PSAK 73 di kantor cabang, dan menganalisis dampak dari kondisi pandemi Covid-19 dalam menerapkan PSAK 73 di kantor cabang. Metode yang digunakan dalam penelitian ini adalah metode studi kepustakaan dan metode wawancara. Studi kepustakaan dilakukan dengan menghimpun informasi dari standar akuntansi, jurnal, dan literatur lainnya. Wawancara dilakukan terhadap karyawan di Kantor Cabang PT. Enseval pada bagian akuntansi. Hasil dari penelitian ini, diperoleh bahwa akuntansi sewa yang dilakukan oleh Kantor Cabang PT. Enseval telah sesuai dengan PSAK 73, strategi yang dilakukan kantor pusat dalam menerapkan PSAK 73 di kantor cabang adalah dengan dilakukannya rapat bersama secara daring dan belajar secara mandiri. Kantor Cabang PT. Enseval Kota Tasikmalaya tidak mendapatkan kesulitan dalam menerapkan PSAK 73 di masa pandemi Covid-19./ Leasing is an agreement by one party to use another party's assets for a certain period of time in exchange for a fee. On January 1, 2020, the latest accounting standard that regulates this matter, namely PSAK 73, has replaced the previous PSAK, namely PSAK 30. As a result of the implementation of this new standard, the company underwent changes in its financial statements. This study is aimed at reviewing the suitability of the application of PSAK 73 at the Branch Office of PT. Enseval Putera Megatrading in Tasikmalaya City, strategies for implementing PSAK 73 at branch offices, and analyzing the impact of the Covid-19 pandemic condition in implementing PSAK 73 at branch offices. The method used in this research is the literature study method and the interview method. Literature study is done by collecting information from accounting standards, journals, and other literature. Interviews were conducted on employees at the Branch Office of PT. Enseval in the accounting department. The results of this study, it was found that the rental accounting carried out by the Branch Office of PT. Enseval is in accordance with PSAK 73, the strategy adopted by the head office in implementing PSAK 73 at branch offices is synchronous online meeting and online self-learning. Branch Office PT. Enseval of Tasikmalaya City had no difficulties in implementing PSAK 73 during the Covid-19 pandemic.

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