Analisis Pembiayaan Melalui Finance Lease Dan Aplikasi Perilaku Akuntansi Leasing Berdasarkan PSAK No.30 Tahun 2012 Pada CV.Rico Pratama Abadi Medan Sunggal

Abstract

This study aims to determine and analyze financing through finace lease and leasing accounting treatment based on PSAK No.30 of 2012 on CV. Rico Pratama Abadi Medan Sunggal. The benefits of this research are to add insight and knowledge in the field of Leasing. The type of research used is descriptive qualitative research, namely research that aims to describe the things that currently apply. CV. Rico Pratama Abadi Medan Sunggal is an electronic goods financing institution, in this case acting as a lessor. Business activities or company sales CV. Rico Pratama Abadi Medan Sunggal is done on credit. In this case an agreement is made whereby the lessor provides the goods with usage rights by the lessee in return for lease payments for a certain period of time in accordance with the agreement between the lessor and the contractor. The results showed that the application of accounting to the CV. Rico Pratama Abadi Medan Sunggal uses an accounting lease finance lease model with option rights with the Direct Financing Lease model and has not fully met the criteria in PSAK No. 30 of 2012. Companies must always keep abreast of the reporting and drafting financial statements related to leasing transactions as determined by the Indonesian Accounting Association, which can be understood, relevant, reliable and can be compared with other reports.