Analisis Penerapan PSAK 73 Sebelum dan Setelah Implementasi pada PT Semen Indonesia Tbk.

Abstract

The purpose of this study was to analyze the implementation before and after the implementation of PSAK 73 at PT Semen Indonesia. at PT Semen Indonesia. This type of research is descriptive with quantitative approach method. The data used secondary data. Method The data collection method used in this research documentation. The results of this study show that before the implementation of PSAK 73, the rent was recognized as operating lease expense, which measured as expense on a straight-line basis, and recognized
after initial measurement as rental expense. After the implementation of PSAK 73, leases are recognized as right-of-use assets and lease liabilities, which are measured at the present value of the lease obligation plus interest expense and divided by the contract period, recognized after the initial measurement as depreciation of the right-of-use asset. contract period, recognized upon initial measurement as depreciation of right-of-use asset and interest on lease liability. and interest on lease liabilities. The results of this study are expected to benefit the company as a source of information and reference in assessing the impact of the implementation of
PSAK 73. reference in assessing the impact of the application of PSAK 73. This research is expected to be input for managers in the company in analyzing the financial statements related to the application of PSAK 73.