ANALISIS PERLAKUAN AKUNTANSI SEWA OPERASI PADA PENDAPATAN SEWA OPERASI {STUDI KASUS PADA YAYASAN KESEJAHTERAAN PEGAWAI PERUM PERCETAKAN UANG REPUBLIK INDONESIA (YAPETRI)}

ASTRIANA, MEGA (2016) ANALISIS PERLAKUAN AKUNTANSI SEWA OPERASI PADA PENDAPATAN SEWA OPERASI {STUDI KASUS PADA YAYASAN KESEJAHTERAAN PEGAWAI PERUM PERCETAKAN UANG REPUBLIK INDONESIA (YAPETRI)}. D3 thesis, Universitas Negri Jakarta.

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Abstract

MEGA ASTRIANA. 2016. 8323136461. Analysis Operating Lease Accounting Treatment on Operating Lease Revenue {The Case Study on Yayasan Kesejahteraan Pegawai Perum Percetakan Uang Republik Indonesia (YAPETRI)}. Program Studi DIII Akuntansi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This paper has the background of the issues regarding activities of rental activity that occurs between the lessor and the lessee . The author conducted research has the aim to determine the appropriate accounting treatment of operating lease accounting policies applied by the company and its relationship to the financial statements to determine the level of operating lease revenue .This paper was written on the basis of this observation that carried on Yayasan Kesejahteraan Pegawai Perum Percetakan Uang Republik Indonesia (YAPETRI). Writing method used is method of descriptive with technique qualitative data collection in the form of observation, interview, and of the company’s documents. From these results it can be concluded that the accounting treatment of leases seen from the recognition , measurement and presentation of financial statements . Leases are recognized as operating lease with the accrual basis method of recording , measured by the historical cost basis using the straight-line method , and the operating lease revenue is presented in the statement of activities. By doing so, the YAPETRI have applied the accounting treatment of operating lease in accordance with SAK ETAP. For the level of lease revenue in 2013 to 2014 the percentage decrease in revenues occurred despite the fact that there is an increase . This was due to an increase drastically from other revenue components . Keywords:Operating Lease, Accounting Treatment, Financial Report, Operating Lease Revenue

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