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Analisis Penerapan PSAK 73 atas Sewa Aset Produktif terhadap Laporan Keuangan pada PT. ABC

Year: 2025

Type: article

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.

Source: EKONOMIS Journal of Economics and Business

DOI: 10.33087/ekonomis.v9i1.1445

Authors: Siti Nurhayati Nafsia, Astri Ayu

Institution: Universitas Bina Darma

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4409403043

FWCI:

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