Perjanjian sewa guna usaha secara sales and lease back : Analisis kedudukan lessor terhadap kapal laut yang merupakan objek sewa guna usaha yang dibebani hipotik pada PT. XXXX Finance = Lease agreement in the form of sales and lease back : analysis the position of lessor against vessel which constitutes the leased object which also encumbered by hypothec, at PT. Xxxx finance