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All Journal EKONOMIS : Journal of Economics and Business
Nafsia, Siti Nurhayati
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Economics, Econometrics & Finance

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Analisis Penerapan PSAK 73 atas Sewa Aset Produktif terhadap Laporan Keuangan pada PT. ABC Nafsia, Siti Nurhayati; Ayu, Astri
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.1445

Abstract

This research aims to determine the application of PSAK (Statement of Financial Accounting Standards) 73 on the lease of productive assets to financial reports. This type of research is qualitative research, and the subjects of this research are PT actors. ABC in Palembang City. This research uses descriptive analysis methods, while data collection techniques use interviews, observation and documentation. The results of this research indicate that the application of PT ABC's accounting treatment when viewed from recognition, measurement, presentation and disclosure is in accordance with PSAK 73.
Co-Authors Ayu, Astri