TINJAUAN PENERAPAN PSAK 73 TERHADAP NILAI ASET DAN LABA PT. PP LONDON SUMATRA INDONESIA TBK TAHUN 2021

Rangkuti, Ariq Abdillah (2022) TINJAUAN PENERAPAN PSAK 73 TERHADAP NILAI ASET DAN LABA PT. PP LONDON SUMATRA INDONESIA TBK TAHUN 2021. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Perlakuan atas akuntansi sewa diatur dalam PSAK 73. Model dalam standar sebelumnya yaitu PSAK 30 belum memberikan gambaran yang tepat atas transaksi penyewaan, kecuali aset yang menjadi objek sewa bernilai rendah. Akibat yang ditimbulkan dengan diterapkannya standar baru ini adalah penyewa harus mengakui depresiasi aset hak-guna serta bunga dari liabilitas sewa. Penerapan PSAK 73 pada laporan keuangan PT PP London Sumatera Indonesia Tbk (Lonsum) memberikan perubahan dan penyesuaian terhadap laporan keuangan khususnya pada prinsip pengakuan, pengukuran, penyajian sewa, penambahan akun – akun baru dan pengaruhnya terhadap nilai aset serta laba PT Lonsum. Data mengenai laporan keuangan PT Lonsum diperoleh dari Bursa Efek Indonesia dikaitkan dengan materi yang diperoleh dari studi kepustakaan menggunakan literatur-literatur terkait akuntansi sewa. Hasil dari penelitian ini menunjukkan bahwa perubahan standar akuntansi dari PSAK 30 ke PSAK 73 memberikan dampak dan perubahan terhadap laporan keuangan PT Lonsum seperti penambahan dan pengurangan nilai aset serta laba akibat dari penyesuaian prinsip pengakuan, pengukuran dan penyajian./The treatment of lease accounting is regulated in PSAK 73. The model in the previous standard, namely PSAK 30, has not provided an exact picture of the lease transaction, except for assets that are the object of low-value leases. The result of the implementation of this new standard is that tenants must recognize the depreciation of right-to-use assets as well as interest from lease liabilities. The application of PSAK 73 to the financial statements of PT PP London Sumatera Indonesia Tbk (Lonsum) provides changes and adjustments to the financial statements, especially on the principles of recognition, measurement, presentation of leases, addition of new accounts and their effect on the value of assets and profits of PT Lonsum. Data on PT Lonsum's financial statements obtained from the Indonesia Stock Exchange are associated with material obtained from literature studies using literature related to lease accounting. The results of this study show that changes in accounting standards from PSAK 30 to PSAK 73 have an impact and changes to PT Lonsum's financial statements such as adding and reducing asset value and profit due to adjustments principles of recognition, measurement and presentation.

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