PENERAPAN PSAK NO.30 TENTANG AKUNTANSI SEWA ASET TETAP PADA PT. RACHMAT KELANTAN SAKTI DI PALEMBANG

ROSITA, PUTRI and Tjandrakirana DP, Rina and Meirawati, Eka (2018) PENERAPAN PSAK NO.30 TENTANG AKUNTANSI SEWA ASET TETAP PADA PT. RACHMAT KELANTAN SAKTI DI PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

The activity of leasing fixed assets in a company has to follow standard regulation for each of its lease transaction process. The accounting treatment for lease transaction should be applied consistently according to SFAS No. 30 in order to compile financial statements. SFAS No. 30 about leasing has regulated lease acknowledgement, measurement, and disclosure which in this case consists of leesee and leesor. The objective of this study is to find out about accounting treatment for leasing fixed assets by PT. Rachmat Kelantan Sakti in Palembang during the period of 2015-2016 compared with SFAS No. 30. The method used for this study is descriptive study. The result of this study shows that accounting treatment for leasing fixed assets still uses lease operation method where at the end of lease period, the fixed assets which have been leased will still belong to lessor, which in this is PT. Rachmat Kelantan Sakti in Palembang. Accounting treatment applied by PT. Rachmat Kelantan Sakti in Palembang hasn’t fully applied accounting treatment for leasing fixed assets according to SFAS No. 30.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	lease, lessee, lessor, fixed assets, financial statements
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	15 Sep 2019 05:11
Last Modified:	15 Sep 2019 05:11
URI:	http://repository.unsri.ac.id/id/eprint/7656

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