PENERAPAN PSAK NO.30 TENTANG AKUNTANSI SEWA ASET TETAP PADA PT. RACHMAT KELANTAN SAKTI DI PALEMBANG

Abstract

The activity of leasing fixed assets in a company has to follow standard regulation for each of
its lease transaction process. The accounting treatment for lease transaction should be
applied consistently according to SFAS No. 30 in order to compile financial statements.
SFAS No. 30 about leasing has regulated lease acknowledgement, measurement, and
disclosure which in this case consists of leesee and leesor. The objective of this study is to
find out about accounting treatment for leasing fixed assets by PT. Rachmat Kelantan Sakti
in Palembang during the period of 2015-2016 compared with SFAS No. 30. The method
used for this study is descriptive study. The result of this study shows that accounting
treatment for leasing fixed assets still uses lease operation method where at the end of lease
period, the fixed assets which have been leased will still belong to lessor, which in this is PT.
Rachmat Kelantan Sakti in Palembang. Accounting treatment applied by PT. Rachmat
Kelantan Sakti in Palembang hasn’t fully applied accounting treatment for leasing fixed
assets according to SFAS No. 30.