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"Tesis ini menganalisis mengenai jenis kontrak sewa perusahaan Tarzan Ltd, dan apakah mereka harus menerima proposal dari perusahaan lain. Tesis ini juga akan memberikan rekomendasi tmengenai langkah-langkah yang harus diambil oleh Tarzan Ltd jika mereka memutuskan untuk menerima proposal tersebut

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This thesis analyses the nature of lease of Tarzan Ltd, and whether or not they should accept the proposal given by another company. This thesis will also give recommendations as to how Tarzan Ltd should do with the ratio of the company if it decides to accept the proposal."

"I. Problem Identification Tarzan Ltd is currently looking forward to expand its cash reserves. The company has recently received a sales and leaseback proposal from East Finance Ltd as a means to achieve this particular objective. With a current debt ratio of 74% and a requirement from its major lender that said debt ratio should not reach 75%, it is important for Tarzan Ltd to determine whether or not the proposal will result in its debt ratio exceeding its current amount before accepting the proposal, and whether or not the proposal will result in a gain in cash reserves.II. Analysis Following the requirements of AASB 117, there are some rules that the proposal will have to comply with. As required by the AASB, both leases-building and land leases-will be classified separately (AASB 117:15A) as operating and finance leases. According to the standards set in AASB 117, the land lease would be classified as an operating lease due to a lack of transfer of ownership at the end of lease term (AASB 117:8). In addition to that, it would also be classified as an operating lease because of its indefinite economic life and a lack of bargain purchase option (AASB 117:8). Due to the fact that there will be a substantial transfer of ownership and risks at the end of the building lease to the lessee, the lease should be classified as a finance lease (AASB 117:8). In addition to that, the present value of the minimum lease payments is said to cover a substantial major amount of the leased building at 91%. Furthermore, seeing as the classification of lease depends on the substance of the lease rather than the contract, it is also considered that the building lease is classified as a finance lease due to the term being for the major part of the asset`s economic life (10 years) and the lessee`s option to purchase the asset at the end of the lease term (AASB 117:10). Due to the different classification of the two leases, the accounting treatment for both leases would differ according to AASB 117. Profit and loss resulting from the land lease as an operating lease would have to be recognised immediately (AASB 117:61), while any profit or loss resulting from the building lease as a financial lease would have to be amortised over the term. In conclusion, while the land lease can be classified as an operating lease, the building lease cannot be classified as an operating lease. The lease will have to be classified as a finance lease according to the requirements of AASB 117 and shall have different accounting treatments."

"Laporan magang ini membahas mengenai perlakuan akuntansi atas perjanjian sewa antara PT PIE dengan PT PKG serta prosedur audit atas akun aset tetap pada PT PIE. Studi kasus ini bersifat deskriptif serta menjelaskan mengenai kerja praktek yang dilakukan di PT PIE yang akan dibandingkan dengan ISAK 8, PSAK 16, PSAK 30, dan PSAK 26. Berdasarkan hasil analisis, disimpulkan bahwa perlakuan akuntansi atas perjanjian sewa antara PT PIE dengan PT PKG telah sesuai dengan PSAK yang berlaku. Serta tahap pelaksanaan audit yang dijalankan oleh tim audit KAP PwC atas akun aset tetap telah sesuai dengan teori dan standar yang berlaku.

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This internship report discusses the analysis of the accounting treatment of lease agreement between PT PIE and PT PKG and the audit procedires for fixed asset on PT PIE. This descriptive case study is based on the internship activity held in PT PIE which will be compared to ISAK 8, PSAK 16, PSAK 30, and PSAK 26. Based on the analysis, it is concluded that the accounting treatment of lease agreement between PT PIE and PT PKG is in accordance with the applied accounting standard (PSAK). Also, the audit procedures that is conducted by KAP PwC on fixed asset is in accordance with the applied auditing standards and theories."

"PT PLN Persero dan PT KAR POWERSHIP INDONESIA telah membuat dan menandatangani Kontrak LVMPP termasuk proses pengadaan leasing marine vessel power plant. Dalam skripsi ini, pembahasan difokuskan pada masalah mekanisme pengadaan leasing marine vessel power plant apakah telah sesuai dengan Surat Edaran Direksi PT PLN Persero No.0014.E/DIR/2014 dan ketentuan dan persyaratan dalam Kontrak LMVPP apakah dapat dikategorikan sebagai perjanjian leasing sesuai KMK No.1169/KMK.01/1991 serta keabsahan pembentukan Kontrak LMVPP sesuai dengan KUH Perdata. Penelitian ini menggunakan metode yuridis normatif. Hasil penelitian menunjukan bahwa mekanisme pengadaan leasing marine vessel power plant telah sesuai dengan Surat Edaran Direksi PT PLN Persero No.0014.E/DIR/2014 dan Kontrak LMVPP adalah sah dan mengikat karena telah memenuhi syarat sah perjanjian yang diatur pada KUH Perdata sebagaimana diatur pada pasal 1338 jo. 1320-1337, dari aspek leasingnya Kontrak LMVPP tidak dapat dikategorikan sebagai perjanjian leasing karena tidak berisi dan memuat ketentuan dan pengaturan sebagaimana yang diperlukan dalam perjanjian leasing yang telah ditentukan pada KMK No.1169/KMK.01/1991. Hal ini dikarenakan beberapa permasalahan seperti harga dan pembayaran sewa yang justru memfokuskan terhadap pembelian tenaga listrik dan tidak diaturnya mengenai harga perolehan barang modal. Saran yang dapat disampaikan adalah harus dibuatnya suatu peraturan perundang-undangan tentang leasing dan perusahaan pembiayaan yang terintegritas dalam suatu Undang-Undang agar dapat menjamin kepastian hukum terhadap masyarakat serta PT PLN Persero harus dapat konsisten dalam melakukan suatu pekerjaan agar pembentukan kontrak selaras dengan maksud dan tujuan pekerjaan tersebut.

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PT PLN Persero and PT KAR POWERSHIP INDONESIA has made and entered into LVMPP contract including its process of procurement of leasing marine vessel power plant. In this thesis, the discussion focused on the issuing of the mechanism of procurement of leasing marine vessel power plant whether in accordance with Letter of Circular Board of Directors of PT PLN Persero No.0014.E DIR 2014 and the terms and condition set out on the LMVPP contract whether it can be categorized as a lease agreement according KMK No.1169 KMK.01 1991 as well as the validity of the Contract in accordance with article 1338 jo. article 1320 1337 of Indonesia Civil Code. This research uses a normative juridical method. The results of this research found that the mechanism of procurement of leasing marine vessel power plant has applied with and in accordance with the Letter of Circular of Directors of PT PLN Persero No.0014.E DIR 2014 and the LMVPP contract is valid and binding because it has qualified as valid agreement as stipulated in the Indonesia Civil Code in article 1338 jo. 1320 1337. However for its leasing aspect, LMVPP contract can not be categorized as a operating lease agreement because it does not contains an obliged provisions and arrangements as required in the lease agreement that has been determined in KMK No.1169 KMK.01 1991. This is due to several issues such as price and lease payments that would rather focus on the purchase of electricity and that the exclusion of the acquisition price of capital goods. Suggestions can be submitted is to be made a legislation on leasing and financing company that integrated into an Act in order to ensure legal certainty to the society and PT PLN Persero must be consistent in doing a job in order to form a contract that in line with the intent and purpose of the work mentioned."

"Penelitian ini bertujuan untuk menganalisis apakah perusahaan telah menerapkan pelaporan dan pengungkapan akuntansi atas transaksi sewa pada perusahaan pembiayaan sesuai PSAK 30 tentang sewa yang telah diadopsi dari IFRS secara bertahap oleh DSAK-IAI. Penelitian juga bertujuan untuk mengetahui perkembangan terkini isu penerapan konsep joint project IAS 17 IASB dan FASB atas akuntansi sewa pada perusahaan pembiayaan. Tujuan penelitian juga untuk menganalisis kebijakan perusahaan pembiayaan dalam menentukan segmentasi pasarnya sesuai penerapan PSAK 30 tentang sewa. Metode penelitian yang dilakukan pada penelitian ini adalah studi kasus pada dua perusahaan pembiayaan di Jakarta yang memiliki karakter dan latar belakang usaha yang berbeda sebagai objek penelitian. Analisis pembahasan terhadap dua perusahaan pembiayaan secara umum telah melakukan penerapan PSAK 30 meskipun masih terdapat beberapa hal yang masih perlu diperbaiki. Pada konsep joint project IAS 17 tentang sewa kedua perusahaan telah mengetahui dan siap menerapkan konsep tersebut. Berdasarkan kebijakan dan analisis perhitungan PSAK 30 tentang sewa, perusahaan pembiayaan juga telah menerapkan PSAK 30 tentang sewa dalam menentukan segmentasi pasar perusahaan.

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This research objective is to analyze whether the report and disclose of accounting for lease transactions has implement in accordance with PSAK 30 on Lease from IFRS that have been adopted gradually by DSAK IAI. This research also intend to perceive the current progress issue of the implementation joint project concept IAS 17 IASB and FASB on lease accounting at finance companies. This research also intend to analyze the companys financing policy in determining market segmentation in accordance PSAK 30 on Lease. The research method in this study is a case study in two finance companies in Jakarta, which has the character and background of different businesses as a research object. Analysis of the discussion of the two finance companies in general have been doing PSAK 30 on Lease though there are still some things that still need to be improved. On the concept of joint project of IAS 17 Leases both companies have recognized this and are ready to apply the concept. Based on the policies and analysis concerning the calculation of PSAK 30 Leases, finance companies have also applied PSAK 30 on Lease in determine market segmentation."

"ABSTRAKLaporan magang ini membahas tentang perlakuan akuntansi atas aset dan liabilitas sewa tower berdasarkan PSAK 30 pada PT Y. PT Y merupakan perusahaan telekomunikasi. Sebagai perusahaan telekomunikasi, perusahaan sangat bergantung terhadap menara telekomunikasi sebagai sarana pendukung jaringan komunikasi. PT Y memperoleh aset tower dengan cara sewa. Subjek pembahasan terkait dengan sewa adalah pencatatan dan pengakuan sewa seperti klasifikasi perjanjian sewa, alur pencatatan sewa, dan asumsi-asumsi terkait. Laporan magang ini juga membahas tentang gap analysis PSAK 30 dan PSAK 73 yang dilihat dari lessee, seperti mengidentifikasi adanya perbedaan pada penerapan standar sewa antara kedua standar ini.

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ABSTRACTThis internship report discusses the accounting treatment of tower rental assets and liabilities based on IFAS 30 at PT Y. PT Y is a telecommunications company. As a telecommunications company, the company relies heavily on telecommunications towers as a supporting communication networks. PT Y obtains tower by leasing. The subject of the discussion related to leases is the recording and recognition of leases such as the classification of lease agreements, flow of the lease accounting, and related assumptions. This internship report also discusses IFAS 30 and IFAS 73 gap analysis from lessee, such as identifying differences in the application of rental standards between these two standards."

"Sebagaimana yaag kita lihai; dari kenyataan yang ada sekarang, penggxmaan mesia~inesin foto copy semakin meningkat, "baik di kantor-kantor pemerintah^ kantor-kantor swasta maupm yang berada di tempat-tempat lain sebagai milik perorangan.Peningkatan ini disebabkan karena masyarakat ,menghendaki tercapainya kebutiihan mereka secara cepat, dalam hal ini kebntnban \mtnk memperoleh bahan-bahan tertixlis d£ ngan jalan pencetakan mlaag oleh mesin foto copy, yang dahnln hanya dapat diperoleh dengan galan menyalin saga sehingga dibutnhkan waktu dan tenaga yang lebih banyak.Dengan ditemnkannya mesin foto copy oleh para ahli, maka waktu dan tenaga yang dibntuhkan nntnk memperoleh bahan-bahan tadi dapat lebih dihemat, sehingga lebih banyak lagi yang dapat digunakan nntmk kebutuhan-kebutuhan lain yang lebih penting."

"Sektor real estate merupakan salah satu sektor yang berperan penting bagi keberlangsungan hidup masyarakat di Indonesia dan kerap mengalami pertumbuhan yang cukup baik apabila dilihat dari segi harga jual, pengaruhnya terhadap produk domestik bruto, sekaligus cara pemanfaatan properti di sektor real estate tersebut. Apabila melihat dari pemanfaatannya, salah satu mekanisme yang kerap kali digunakan oleh masyarakat Indonesia adalah dengan cara menyewa rumah atau properti real estate lainnya. Berkenaan dengan hal tersebut, salah satu transaksi yang kerap dipilih dalam hal ini adalah transaksi sewa guna usaha (leasing). Meskipun pelaksanaan transaksi sewa guna usaha (leasing) pada sektor real estate telah berjalan masif, tetapi hal tersebut tidak diimbangi dengan pengaturan yang komprehensif. Hal tersebut berbanding terbalik dengan Belanda yang telah memiliki peraturan secara khusus untuk sewa guna usaha (leasing) pada sektor real estate. Pengaturan tersebut pun berisikan komponen-komponen yang sangat detail, seperti mekanisme kenaikan dan penurunan nominal sewa guna usaha, kompensasi, sewa guna usaha bersama, bahkan sampai persyaratan formil sekalipun. Merespons fenomena tersebut, penulis akan melakukan perbandingan hukum terhadap peraturan mengenai sewa guna usaha (leasing) pada sektor real estate di Indonesia dan Belanda dengan menggunakan studi doktrinal. Dalam hal ini, penulis akan merujuk pada studi kepustakaan yang utamanya adalah perbandingan peraturan perundang-undangan dan implementasinya dari kedua negara tersebut. Selain untuk mengetahui persamaan dan perbedaan pengaturan sewa guna usaha (leasing) pada sektor real estate, capaian yang akan diraih dalam skripsi ini adalah identifikasi pengaturan yang dapat diadaptasi oleh Indonesia berdasarkan peraturan di Belanda sehingga peraturan di Indonesia dapat lebih berkembang sesuai dengan perkembangan kebutuhan manusia.

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The real estate sector plays a crucial role in sustaining livelihoods in Indonesia and often experiences significant growth, as evidenced by sales prices, its impact on gross domestic product, and the utilization of properties within the real estate sector. Regarding utilization, one common mechanism employed by the Indonesian population is leasing homes or other real estate properties. In this regard, one commonly chosen transaction is leasing. Despite the widespread implementation of leasing transactions in the real estate sector, comprehensive regulations are lacking. This stands in contrast to the Netherlands, which has specific regulations governing leasing in the real estate sector. These regulations encompass detailed components such as mechanisms for lease adjustments, compensation, joint leasing arrangements, and even formal requirements. In response to this phenomenon, the author aims to conduct a comparative legal analysis of leasing regulations in the real estate sectors of Indonesia and the Netherlands using a doctrinal approach. The primary methodology involves a literature review comparing legislation and its implementation in both countries. Beyond identifying similarities and differences in leasing regulations in the real estate sector, this thesis seeks to identify regulations that Indonesia can adapt from the Netherlands to enhance its own legal framework in response to evolving human needs."