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"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."

"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."

"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."

"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."

"Tesis ini membahas tentang Perjanjian Pengikatan Jual Beli (PPJB) yang diikuti dengan sewa menyewa dengan causa pengakuan utang. Putusan yan menjadi fokus penelitian adalah Putusan Mahkamah Agung Nomor 51PK/PID/2022. Dalam kasus ini Notaris melakukan tipu muslihat dengan menyiasati utang tersebut untuk dijadikan  perjanjian pengikatan jual beli yang diikuti sewa menyewa. Rumusan masalah dalam penelitian ini adalah keabsahan perjanjian pengikatan jual beli yang diikuti sewa menyewa dengan causa pengakuan utang dan  delik penipuan yang terdapat pada Perjanjian Jual Beli diikuti sewa menyewa dengan causa  pengakuan utang dalam Putusan Mahkamah Agung 51PK/PID/2022. Metode penelitian yang digunakan adalah doktrinal dengan tipologi penelitian Eksplanatoris-analisis. Penelitian ini menggunakan data sekunder dengan metode analisis kualitatif di mana bertujuan. Untuk mendeskripsikan suatu peristiwa secara mendalam. Hasil penelitian ini mengungkapkan bahwa keabsahan dari PPJB mengalami perubahan dari pengadilan negeri yang dinyatakan sah sedang pada putusan Mahkamah Agung menyatakan tidak sah. Bahwa PPJB adalah sah karena sejatinya para pihak sudah mengaku bahwa objek sudah beralih dengan adanya PPJB dan sewa menyewa. Delik penipuan yang didakwakan oleh hakim Mahkamah Agung karena berdasarkan putusan perkara perdata PPJB dianggap sah. Dari perjalanan sidang dapat diketahui bahwa hakim mengesampingkan semua alat bukti yang ada.

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This thesis discusses the sale and purchase binding agreement (PPJB) followed by leasing with causa acknowledgment of debt. The decision that is the focus of the research is the Supreme Court Decision Number 51PK/PID/2022. In this case the TAH Notary committed a trick by tricking the debt into a binding sale and purchase agreement followed by a lease. The formulation of the problem in this study is the validity of the binding sale and purchase agreement followed by leasing with the causa of acknowledgment of debt and fraudulent offenses and fraudulent offenses stated by the Judge. The research method used is doctrinal with an explanatory-analytic research typology. This study uses secondary data. The results of this study reveal that the validity of the PPJB has changed from the district court which is valid while the high court is considered invalid and the supreme court declares it to be invalid. The author states that the PPJB is valid because actually the parties have acknowledged that the object has changed with the existence of the PPJB. The delict of fraud charged by the Supreme Court judge because based on the decision on the PPJB civil case was deemed valid. From the course of the trial it can be seen that the judge overruled all available evidence."

"Skripsi ini mengkaji perbandingan hukum di Indonesia dan Filipina atas ketentuan mengulangsewakan objek sewa yang dilakukan oleh penyewa dalam perjanjian sewa menyewa. Perbandingan hukum ini dilaksanakan dengan melakukan komparasi hukum perjanjian sewa menyewa di Indonesia yang didasari oleh Kitab Undang-Undang Hukum perdata dan The Civil Code Of The Philippines yang merupakan dasar dari hukum perjanjian sewa menyewa di Filipina Dalam skripsi ini, metode yang digunakan ialah metode yuridis normatif dengan pendekatan komparatif, pendekatan kasus dan pendekatan perundang-undangan. Skripsi ini akan mengupas teori hukum perjanjian lebih khusus hukum perjanjian sewa menyewa dan lebih detil ketentuan mengulangsewakan objek sewa yang dilakukan oleh penyewa kepada pihak lain di Indonesia dan Filipina beserta putusan-putusan hakim di Indonesia dan Filipina dalam mengadili perbuatan mengulangsewakan objek sewa yang dilakukan penyewa kepada pihak lain. Berdasarkan pembahasan tersebut, didapati faktor-faktor pembanding yang merupakan dasar perbandingan ketentuan mengulangsewakan objek sewa oleh penyewa kepada pihak lain. Melalui hasil perbandingan tersebut, ditemukan perbedaan dan persamaan atas ketentuan hukum dalam mengulangsewakan objek sewa yang dilakukan oleh penyewa kepada pihak lain.

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This thesis examines the legal comparison between Indonesia and the Philippines regarding the provision of subleasing an object in a lease agreement by a tenant. The legal comparison is conducted by comparing the laws of lease agreements in Indonesia, based on Indonesian Civil Code, and the laws of lease agreements in the Philippines, based on The Civil Code of the Philippines. In this thesis, the juridical-normative method is employed, using a comparative approach, case approach, and statue approach. This thesis will explore the legal theory of agreements, specifically lease agreements, and in more detail, the provisions concerning the subleasing of an object by a tenant to another party in Indonesia and the Philippines, along with court decisions in Indonesia and the Philippines regarding the act of subleasing an object by a tenant to another party. Based on the discussion, comparative factors are identified as the basis for comparing the provisions regarding the subleasing of an object by a tenant to another party. Through the results of this comparison, differences and similarities are found in the legal provisions regarding the subleasing of an object by a tenant to another party."

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