Analisis Perbandingan Pendanaan Leasing Dan Hutang Jangka Panjang Dalam Pengadaan Aktiva Tetap (Studi Pada Po.Anto Wijaya Tour Ponorogo)
| Main Author: | Santoso, BagusWasis |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2016
|
| Subjects: | |
| Online Access: |
http://repository.ub.ac.id/119172/ |
Daftar Isi:
- This study starts from the number of people who make the shift to fulfill their needs. Factors that contribute to move are many needs that could not be met in one place. Based on the statement made the emergence of many business opportunities one in the field of transport. One of the transport services which still often used is the bus. Fill the needs of transportation not only to move, but also tourism. Opportunity is exactly what a lot of interesting companies to struggle in the field. Tight competition in a company makes every company must make the development and expansion of business in an effort to survive and be able to compete with the new company and the old company. One of the efforts to make a realization is by adding more fixed assets. PO. Anto Wijaya Tour is one of the companies engaged in the transportation sector, especially tourism. PO. Anto Wijaya Tour in developing the company faced two alternative financing which is leasing and long-term debt. This study aims to determine the effectiveness of the two alternatives that the company could use the funds effectively. This type of research is descriptive research with case study approach. Data analysis techniques in this study use financial ratio analysis, procurement of fixed assets, leasing financing, long-term debt financing, and election funding sources. The focus of this research is the company’s fixed assets, leasing financing calculation pattern, the pattern of long-term debt financing calculations, election and appointment of alternative sources of funding fixed assets using leasing or long-term debt. The results of these studies show that analysis of decision making alternative sources of funding are the most profitable for the company to use a comparison method by comparing the cash outflow sources of financing cash outflow leasing with long-term debt financing. The funding source has the smallest Present Value cash outflow that will be used by the PO. Anto Wijaya Tour in the procurement of fixed assets. Based on the calculation and analysis procedures in terms of financing leasing is more effective than alternative long-term debt. The selected alternative finance leasing on PO. Anto Wijaya Tour will obtain savings of Rp.12,648,229.56 for 1 unit Hino Bus RK8R260.