ANALISIS PENERAPAN PSAK NO.30 (REVISI 2007) TENTANG SEWA GUNA USAHA PADA PT “X”
| Main Authors: | Sparta Sparta, Deavnty Safitri |
|---|---|
| Format: | Article eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Akuntansi.
, 2012
|
| Subjects: | |
| Online Access: |
http://journal.tarumanagara.ac.id/index.php/ea/article/view/991 |
Daftar Isi:
- This research is intended to observe whether a company has properly complied with PSAK No. 30 (Revised 2007) in conducting with leasing transaction. “X” Company is one of many companies that conduct leasing transaction in order to improve its effectiveness and efficiency in operating its business. Examples of leasing transactions which are conducted by “X” Company includes operational asset such as property and vehicles. The outcome of the observation reveals that there are differences in leasing accounting between “X” Company accounting and PSAK No.30 (Revised 2007). This differences in leasing accounting could impact “X” Company’s liquidity, profitability and solvability.