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Hasil Pencarian

Ditemukan 1 dokumen yang sesuai dengan query
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Diah Retno Eristianti
The implication of new lease accounting standard (PSAK 73) adoption on financial performance management. Case study: Garuda Indonesia Airline = Implikasi penerapan standar akuntansi sewa (PSAK 73) terhadap pengelolaan kinerja keuangan perusahaan. Studi kasus: maskapai Garuda Indonesia
" Airline industry is characterized as capital intensive industry which assets are therefore commonly acquired through lease. Answering the growing concern of financial statements user towards off-balance sheet lease practiced by numerous entities for the past years, in 2017, Indonesian Accounting Standard Board published PSAK 73 which will be effective as of January 2020 to replace the existing lease standard. Under PSAK 73, there will only be one single model to recognize lease activities in lessees ... "
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2019
T54640
UI - Tesis Membership  Universitas Indonesia Library