SUSANTI, MIRA (2012) ANALISA ALTERNATIF PEMBIAYAAN AKTIVA TETAP MELALUI SEWA GUNA USAHA DAN KREDIT BANK ( STUDI KASUS : PT. MUSTIKA RATUBUANA INTERNATIONAL ). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
At first PT. Mustika Ratubuana International will meet the vehicles due to the acrivities of PT. Mustika Ratubuana International engaged in the distributor of goods, where the vehicle is a very important asset to support its operations and also has a very real composition on the balance sheet compared to other fixed assets. Therefore the company’s management took the decision to increase the number of vehicles. But the company lacked the fund to increase the number of vehicles needed, then the company should choose an alternative financing according to his ability. From the analysis of the PT. Mustika Ratubuana International by comparing the number of present value of cash flow out of the financing lease and loan financing through a bank note that leasing is more profitable than financing through bank loans. It can be seen from the calculation of NAL ( Net advantage of Leasing ) that is equal to IDR 49.553.997, additionally separation has applied the accounting records of the lease in accordance with SFAS no. 30.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 12 235 |
| Call Number: | SE/32/12/235 |
| NIM/NIDN Creators: | 43208110455 |
| Uncontrolled Keywords: | Analisa Alternatif Pembiayaan Aktiva Tetap Melalui Sewa Guna Usaha dan Kredit Bank (Studi Kasus : PT |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 31 Jul 2012 11:33 |
| Last Modified: | 24 Sep 2025 06:14 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/20975 |
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