TINJAUAN PENERAPAN PSAK 73 PADA PT XYZ

Intan Widya Asih, . (2023) TINJAUAN PENERAPAN PSAK 73 PADA PT XYZ. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

In writing this final assignment, the author discusses the review of the implementation of PSAK 73 on the lease of PT XYZ, the data used in this final assignment was obtained from PT XYZ 2021 financial statements. This research was conducted using a qualitative method approach by collecting data through interviews, observation, and documentation, this writing shows that from the application of PSAK 73 there is the emergence of new accounts, namely right-of-use assets and lease liabilities. Review of the application of PSAK 73 to this lease shows that the recognition, measurement, recording, presentation and disclosure are in accordance with the provisions and accounting policies of the applicable PSAK 73 lease.

Item Type: Thesis (Tugas Akhir)
Additional Information: [No.Panggil: 2010102053] [Pembimbing: Agus Maulana] [Penguji 1: Munasiron Miftah] [Penguji 2: Akhmad Saebani]
Uncontrolled Keywords: PSAK 73, lease, lease liability, right to use assets, lease accounting treatment
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User: Intan Widya Asih
Date Deposited: 31 Aug 2023 01:20
Last Modified: 31 Aug 2023 01:20
URI: http://repository.upnvj.ac.id/id/eprint/24600

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