Mevlevi, Keegan and Nurdayadi, Nurdayadi and Bustaman, Yosman (2022) ΤΟ ANALYZE & REVIEW OF NEWLY INTRODUCED ACCOUNTING PRINCIPLE OF PSAK 73 IMPLEMENTATION. Bachelor thesis, Swiss German University.

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Abstract

This research focuses on the implementation and analysis of PSAK 73, a new standard introduced by the IAI in early 2020. The study examines two sample companies, PT. X, which operates in the heavy rental equipment business, and PT. Y, a car rental company. Employing a qualitative methodology, the research aims to determine whether these companies have successfully implemented PSAK 73. The findings reveal that PT. X has achieved full compliance with PSAK 73, as evidenced by their lease contracts and calculations. On the other hand, PT. Y does not adhere to the latest standard due to uncertainties surrounding its implementation.

Item Type:	Thesis (Bachelor)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business Administration and Communication > Department of Accounting
Depositing User:	Mr Arinton Sinaga
Date Deposited:	12 Dec 2024 03:54
Last Modified:	12 Dec 2024 03:54
URI:	http://repository.sgu.ac.id/id/eprint/2740

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