Evaluasi Perlakuan Akuntansi atas Piutang Sewa Pembiayaan serta Tindakan dan Penerapan Kode Etik KAP EAT dalam Rangka Kelangsungan Usaha PT KLJ = Evaluation Accounting Treatment for Finance Lease Receivables along with The Actions and Application of The Code of Ethics by KAP EAT in The Framework of PT KLJ's Going Concern