Analisis Penerapan Akuntansi Sewa Guna Usaha atas Penjualan Mobil pada PT. Sinarmas Multifinance, Tbk

Abstract

The purpose of this study was to determine the role of leasing accounting for car sales at PT. Sinarmas Multifinance, Tbk has been in accordance with or not with PSAK No.30. The type of research used is descriptive quantitative. The population in this study is that all car sales at PT. SINAR MAS MUTIFINANCE, Tbk, in 2017. The sampling technique in this study was car sales at PT. Sinar Mas Multifinance, Tbk in 2017. The type of data used in this study is quantitative data, namely a number of data in the form of numbers from research directly with the selected sample and data at PT. Sinar Mas Multifinance, Tbk. The source of this research data is secondary data, namely data obtained in the form that has been prepared from the company. In this study the data collection techniques used were: Interviews, namely the technique of collecting data by interviewing the head of the leasing department verbally and in writing on the research subject. Documentation, namely by collecting documents and data relating to research in the sales section. The analysis technique of data collection used in this research is descriptive method.