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"Laporan magang ini berisi tentang analisis perlakuan akuntansi transaksi sewa guna usaha terhadap perusahaan pembiayaan bernama PT XYZ. Kegiatan sewa guna usaha merupakan salah satu kegiatan utama Perseroan. Tujuan utama dari laporan ini adalah mengetahui apakah PT XYZ sudah menerapkan PSAK 30 (Revisi 2011) dalam kegiatan sewa guna usaha. Dalam laporan ini, pembahasan diawali dengan proses awal kegiatan sewa guna usaha yang beroperasi di PT XYZ. Kemudian pembahasan berlanjut pada pencatatan transaksi sewa guna usaha yang dilakukan PT XYZ dan akan dibandingkan dengan PSAK 30 (Revisi 2011). Kesimpulan dari laporan magang ini menunjukkan bahwa kegiatan sewa guna usaha PT XYZ sudah diterapkan sesuai PSAK 30 (Revisi 2011).

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This internship report discusses about accounting treatment analysis of lease transaction in PT XYZ, financing company. Leasing is one of the main businesses of the company. The main purpose of this report was to know whether PT XYZ has implemented PSAK 30 (Revisi 2011) in the activities of the lease. In this report, the discussion begins with the initial process of lease in PT XYZ. The reports also discuss the recording of lease transaction in PT XYZ and will be compared with PSAK 30 (Revisi 2011). In conclusion, the company follows PSAK 30 (Revisi 2011)."

"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."

"ABSTRAKLaporan magang ini berisikan bahasan mengenai perlakuan akuntansi terhadap transaksi sewa pada objek sewa tower Base Transceiver Station di PT Z. Dalam laporan magang ini menguraikan proses klasifikasi transaksi sewa ke dalam tiap-tiap jenis sewa yang terjadi secara nyata di PT Z, memaparkan jurnal yang dibuat dan pengungkapan yang dicantumkan di dalam catatan atas laporan keuangan PT Z untuk periode yang berakhir pada 31 Desember 2017. Hal tersebut kemudian dianalisis menggunakan standar terkait yang berlaku yaitu PSAK 30 revisi 2011. Berdasarkan hasil analisis, praktik yang dilakukan oleh PT Z belum sesuai dengan standar yang berlaku karena terdapat ketidaksesuaian pada pengklasifikasian sewa dan alur pencatatan yang berefek kepada keasalahan dalam penyajian pada sewa tower Base Transceiver Station.

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ABSTRACTThis internship report discusses the accounting treatment of lease transactions on the object of leasing a Base Transceiver Station tower in a telecommunications company named PT Z. In this internship report describes the process of classification of lease transactions into each type of lease that occurs in PT Z, presents the journal made and disclosures included in the notes to PT Z's financial statements for the period ended December 31, 2017. The description then analyzed using the relevant standards, namely PSAK 30 (revised 2011). Based on the results of the analysis, the practices carried out by PT Z not in accordance with applicable standard because there was a discrepancy in the classification of leases and flow of records which had an effect on the problems in the presentation of the Base Transceiver Station tower rental."

"Laporan magang ini menganalisis prosedur audit AAA Indonesia dan penerapan PSAK 30 revisi 2011 atas sewa pembiayaan PT. SHB, suatu perusahaan jasa kesehatan. Pengadaaan sebagian besar aset medis PT. SHB dilakukan dengan menggunakan skema sewa pembiayaan. Masalah yang muncul pada sewa pembiayaan ini berkaitan dengan pembatalan perjanjian sewa, prosedur audit AAA Indonesia yang meliputi prosedur konfirmasi pihak ekternal dan prosedur penilaian going concern entitas, dan jawaban konfirmasi yang dibuat oleh pihak perusahaan pembiayaan. Hasil analisis menyimpulkan perlunya penyesuaian yang dilakukan oleh PT. SHB terkait pembatalan perjanjian dan perbaikan prosedur audit AAA Indonesia serta pembenahan dalam pembuatan jadwal pembayaran oleh pihak ketiga.

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This report analyzes the lease audit procedures done by AAA Indonesia and the implementation of PSAK 30 revised 2011 in PT. SHB, a health care company. In order to acquire its medical equipment, PT. SHB uses financing lease as an option to provide most of its medical equipment. The main problems arising on these financing lease agreements are related to the cancellation of the lease agreement, the audit procedures held by AAA Indonesia that include the external confirmation procedure and going concern entity assessment, and confirmation responses made by third parties. The analysis results conclude the need for adjustments made by PT. SHB related to the cancellation of agreements, improvement of AAA Indonesia audit procedure, and enhancement in the preparation of leasing schedules by third parties."

"Penelitian ini bertujuan untuk melakukan evaluasi atas pengendalian internal yang dilakukan PT ABC dalam penerapan PSAK 116 tentang Sewa khususnya terkait dengan kelengkapan (completeness) dan akurasi berdasarkan kerangka COSO dan Model Tiga Lini. Metode analisis yang digunakan pada penelitian ini adalah metode analisis kualitatif deskriptif. Metode ini digunakan dalam penelitian untuk dapat memperoleh pengetahuan langsung mengenai pengalaman dari sudut pandang narasumber melalui proses wawancara yang kemudian didukung oleh tinjauan dokumen. Berdasarkan pemeriksaan auditor eksternal, PT ABC telah mengalami defisiensi pengendalian internal atas laporan keuangan, khususnya untuk kelengkapan (completeness) dan akurasi pencatatan sewa selama dua periode pelaporan. Dalam upaya perbaikan manajemen telah melakukan peningkatan frekuensi pengujian dan pemantauan atas efektivitas pengendalian internal oleh fungsi internal audit, perubahan proses bisnis identifikasi sewa, dan perubahan atribut pengendalian dalam proses bisnis. Efektivitas penerapan pengendalian internal dalam pencatatan sewa dipengaruhi oleh peranan masing-masing lini dalam Model Tiga Lini. Hasil penelitian menunjukkan bahwa dalam menciptakan pengendalian internal yang efektif pada penerapan PSAK 116 tentang sewa khususnya terkait dengan kelengkapan (completeness) dan akurasi, manajemen perlu memastikan kelima komponen pengendalian internal atas laporan keuangan yang telah terbentuk, bekerja dengan memadai, dan secara efektif diterapkan. PT ABC dengan jelas telah menetapkan rancangan pengendalian internal yang dirancang sesuai dengan setiap prinsip pada setiap komponen pengendalian internal berdasarkan kerangka COSO. Rancangan pengendalian internal tersebut menjadi panduan yang jelas bagi manajemen terkait dengan tujuan, pembagian peran, tugas, dan tanggung jawab dalam pengendalian internal atas laporan keuangan yang diantaranya terkait dengan penerapan PSAK 116 tentang sewa. Rancangan pengendalian internal PT ABC tersebut juga memberikan struktur yang jelas mengenai peran masing-masing lini berdasarkan Model Tiga Lini.

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This study aims to evaluate the internal control implemented by PT ABC in adherence to PSAK 116, particularly in relation to completeness and accuracy, based on the COSO framework and the Three Line Model. The analysis method employed in this study is the descriptive qualitative analysis method. This approach is utilized to gain direct knowledge of the interviewee experiences through interviews, supplemented by document reviews. According to the external auditor's assessment, PT ABC has exhibited deficiencies in Internal Control over Financial Reporting (ICoFR), specifically concerning the completeness and accuracy of lease recording for two reporting periods. In response, management has increased the frequency of testing and monitoring the effectiveness of internal controls by the internal audit function, modified the lease identification business process, and altered control attributes within the business process. The effectiveness of internal control in lease recording is influenced by the roles defined in the Three Line Model. The study findings indicate that establishing effective internal control for PSAK 116 implementation, particularly concerning completeness and accuracy, requires management to ensure that the five components of internal control over financial reporting are adequately and effectively implemented. PT ABC has designed its internal control in alignment with each principle of the COSO framework's components. This internal control design serves as a comprehensive guide for management regarding objectives, role division, tasks, and responsibilities in Internal Control over Financial Reporting (ICoFR), including PSAK 116 implementation. Furthermore, PT ABC's internal control design delineates the structure concerning the roles of each line based on the Three Line Model."

"Laporan magang ini membahas mengenai langkah-langkah yang dilakukan dalam pembuatan draf manual akuntansi terkait transaksi sewa pada PT X sekaligus melakukan evaluasi atas chart of account (CoA) milik PT X atas akun-akun yang terkait dengan transaksi sewa. PT X adalah salah satu institusi keuangan di Indonesia yang meminta bantuan Konsultan ABC dalam memperbaiki dan memperbaharui kebijakan akuntansi dan CoA yang dimilikinya. Salah satu aktivitas yang dilakukan adalah membuat manual akuntansi atas transaksi sewa berdasarkan PSAK 73: Sewa yang akan berlaku efektif pada 1 Januari 2020. Aktivitas magang yang dilakukan untuk membuat draf manual akuntansi sewa PT X, yaitu melakukan riset dan mengumpulkan berbagai kemungkinan transaksi yang muncul akibat implementasi standar baru. Lalu, menyusun draf tersebut menggunakan akun-akun yang dimiliki oleh PT X sekaligus melakukan evaluasi atas kesesuaian terhadap akun-akun yang akan digunakan tersebut menggunakan PSAK 73. Langkah terakhir adalah melaporkan draf manual akuntansi sewa tersebut kepada asisten manajer untuk direviu. Dari hasil evaluasi, PT X sebaiknya memperbaharui beberapa akun agar lebih sesuai dengan kebijakan akuntansi terbaru dan mempertimbangkan untuk menambah akun yang belum dimiliki.

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This internship report discusses the procedures carried out in drafting the lease accounting manual for PT X as well as evaluating PT X's chart of account (CoA) for accounts related to lease transactions. PT X is one of the financial institutions in Indonesia who requested the assistance of Konsultan ABC in improving and updating their accounting policies and CoA. One of the activities done is to create an accounting manual for lease transactions based on PSAK 73: Sewa that will be effective on January 1, 2020. One of the initial procedures undertaken is to draft a lease accounting manual. Activities undertaken to make PT X's lease accounting manual draft, first, conducting research and collecting various possible transactions arising from the implementation of new standard. Then, compile the draft using the accounts owned by PT X as well as evaluating the suitability of the accounts to be used using PSAK 73. The final step is to report the lease accounting manual draft to the assistant manager for review. From the evaluation results, PT X should renew several accounts to comply with the latest accounting policy and consider adding account that is not yet owned."

"Penelitian ini bertujuan untuk menganalisis perlakuan akuntasi atas modifikasi kontrak sewa pesawat pasca Penundaan Kewajiban Pembayaran Utang (PKPU), menganalisis insentif manajemen dan peranan auditor dalam pemilihan kebijakan akuntansi dari perspektif Teori Akuntansi Positif (PAT) dan Teori Keagenan. Penelitian ini menggunakan pendekatan studi kasus dengan PT IB sebagai objek penelitian. Sumber data penelitian mencakup data primer melalui wawancara dan reviu kontrak, serta data sekunder berupa laporan keuangan, PSAK 71, PSAK 73, dan publikasi IFRIC. Studi kasus ini menunjukkan bahwa perlakuan akuntansi atas pengampunan sebagian liabilitas sewa jatuh tempo berdasarkan ketentuan modifikasi sewa PSAK 73 sudah tepat. Pengampunan tidak dapat diakui sebagai keuntungan menurut PSAK 71 karena pengampunan tidak bersifat sukarela dan merupakan hasil putusan pengadilan yang bersifat memaksa dan wajib dipatuhi semua pihak. Tidak terdapat perbedaan perlakuan akuntansi atas modifikasi kontrak sewa go-forward yang diturunkan tarif sewa tetapnya, baik yang diperpanjang maupun tidak diperpanjang. Kebijakan akuntansi oleh PT IB atas pembayaran sewa dengan mekanisme power-by-hour (PBH) selama periode grace period adalah tidak tepat karena tidak memenuhi defenisi pembayaran sewa tetap secara substansi sesuai dengan ketentuan PSAK 73. Berdasarkan observasi selama proses penentuan perlakuan akuntansi atas modifikasi kontrak sewa, dapat disimpulkan bahwa terdapat insentif manajemen untuk memilih perlakuan akuntansi untuk menjaga kinerja laba rugi tahun berjalan sesuai hipotesis bonus. Auditor telah melakukan fungsinya untuk memverifikasi perlakuan akuntansi atas modifikasi kontrak sewa sehingga informasi yang disajikan oleh Manajemen dalam laporan keuangan auditan sudah wajar dan sesuai sesuai dengan standar akuntansi yang berlaku.

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This research aims to analyze the accounting treatment of aircraft lease contracts modifications post Suspension of Payment (PKPU) and analyze management’s incentive and the role of auditor during accounting policy selection from the perspective of Positive Accounting Theory (PAT) and Agency Theory. This research uses a case study approach with PT IB as the research object. Sources of research data include primary data through interviews and review of contract, as well as secondary data such as financial statements, PSAK 71, PSAK 73, and IFRIC publications. This case study shows that accounting treatment for the partial forgiveness of overdue lease liabilities based on lease modification provision under PSAK 73 is appropriate. The partially forgiven overdue lease liabilities cannot be recognized as gain under PSAK 71 since it is not a voluntary forgivess, instead a result of court ruling, making it legally binding and obligatory for all parties involved. There is no difference in accounting policy for go-forward lease with reduction of fixed lease payment, both for extended and not extended contracts. Accounting treatment made by PT IB for for lease payment under PBH mechanism is inappropriate since it does not meet the defenition of in-substance fixed payment based on PSAK 73 provision. Based on observation during the accounting policy selection for lease contract modification, it is concluded that there management has incentive to select certain accounting treatment that improve the current year profit which is in line with the bonus hypotesis. Auditors have carried out their function to verify the accounting treatement for lease contract modification so the financial informations prepared by the management in the audited financial statement have been fair and in accordance with the applicable accounting standards."

"ABSTRAKLaporan ini bertujuan untuk membahas mengenai hasil dari analisis atas perlakuan akuntansi dari power purchase agreement ldquo;PPA rdquo; pada PLN dengan PT BEN sebagai independent power producer ldquo;IPP rdquo; . Berlakunya ISAK 8 dan ISAK 16 di Indonesia menjadikan adanya perbedaan perlakuan akuntansi yang diterapkan oleh PLN maupun IPP. IPP sebagai pihak swasta dan operator menerapkan ISAK 16 atas transaksi dari PPA yang merupakan perjanjian konsesi jasa, sedangkan PLN sebagai pemberi konsesi tidak dapat menerapkan ISAK 16 yang hanya mengatur perlakuan akuntansi kepada operator. Oleh karena itu, PLN menerapkan ISAK 8 dikarenakan PPA merupakan perjanjian yang mengandung unsur sewa. Perbedaan perlakuan akuntansi bagi IPP tidaklah signifikan karena PPA menurut ISAK 8 dan PSAK 30 diklasifikasikan sebagai sewa pembiayaan, dan dari sudut pandang IPP sebagai lessor, maka pencatatan yang dilakukan tidak jauh berbeda jika IPP menggunakan ISAK 16 maupun ISAK 8. Sejak tahun 2016, PLN memperlakukan PPA sebagai transaksi jual beli biasa dan tidak menggunakan ISAK 8, sehingga dalam perjanjian tersebut tidak ada pihak yang mencatat infrastruktur pembangkit listrik sebagai aset tetap.

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ABSTRACTThis report aims to explain about the result of accounting treatment analysis of the power purchase agreement ldquo;PPA rdquo; in PLN and PT BEN as an independent power producer ldquo;IPP rdquo; . The issuance of ISAK 8 and ISAK 16 in Indonesia served differences in accounting treatment implemented by PLN and IPP. IPP as private sector and operator applies ISAK 16 for transactions from PPA which can be categorized as service concession arrangement, while PLN as grantor can rsquo;t apply ISAK 16 because the standard only gives guidance on the accounting for operator. As such, PLN applies ISAK 8 for PPA because the arrangement contains a lease. The differences in accounting treatment for IPP are not significant because PPA is classified as finance lease in accordance with ISAK 8 and PSAK 30, and from IPP rsquo;s perspective as a lessor, the record won rsquo;t have much differences whether IPP uses ISAK 16 or ISAK 8. Since 2016, PLN treated PPA as a regular sale and purchase transaction and not applying ISAK 8, so neither parties record the power plant infrastructure as fixed asset for the agreement."