ANALISIS BIAYA PENGADAAN AKTIVA TETAP DENGAN MENGGUNAKAN ALTERNATIF LEASING DAN HUTANG JANGKA PANJANG PADA PT. KERETA API INDONESIA (PERSERO)

Sandy Etika Susanto, Evaliati Amaniyah, - Purnamawati

Abstract


             Purpose of this study is to determine which one is more efficient to finance fixed asset by using leasing and long term debt at PT. Kereta Api Indonesia (Persero). The method used in this study is descriptive method. This study use net present value to compare efficiency between leasing and long term debt. The result of this study is long term debt more profitable than leasing. This is because long term debt has smaller net present value is 366.441.097.703 than net present value of leasing is 452.327248.432

Keywords


Fixed assets; Leasing; Long-term debt; Net present value

References


Atmaja, Lukas Setia, 2003. Manajemen Keuangan. ANDI OFFSET; Yogyakarta

Baridwan, Zaki. 2004. Intermediate Accounting Edisi delapan. BPFE; Yogyakarta.

Elyviana, 2010. Hubungan Hukum Para Pihak Dalam Pembiayaan Kendaraan Bermotor Dengan Cara Leasing (Studi Kasus Cv. Karya Rejeki Motor Di Kota Semarang). Universitas Diponegoro Semarang

Gitosudarmo, Indriyo.2002. Manajemen Keuangan. BPFE; Yogyakarta

Husnan, Suad, Eny Pudjiastuti, 1998. Dasar-dasar Manajemen Keuangan. YKPN; Yogyakarta

Jogiyanto, Hartono, 2003. Teori Portofolio dan Analisis Investasi, Edisi Ketiga,. BPFE; Yogyakarta

Kieso, Jenrry J dan Terry D. Warfield. 2002. Intermediate accounting. Jilid 1. Bina aksara; Jakarta

Siamat, Dahlan, 2004. Manajemen Lembaga Keuangan Edisi Keempat. BPFE Universitas Indonesia; Jakarta

Siamat, Dahlan, 2005. Manajemen Lembaga Keuangan Edisi Kelima. BPFE Universitas Indonesia; Jakarta

Sugiyono. 2012. Metode Penelitian Kuantitatif Kualitatif dan R&D. Alfabeta: Bandung

Tandelilin, Eduardus, 2001. Analisis Investasi Dan Manajemen Portofolio. BPFE; Yogyakarta




DOI: https://doi.org/10.21107/ee.v1i1.992

Refbacks

  • There are currently no refbacks.


slot gacor hari ini

data keluaran sgp

slot gacor

11bola

slot gacor

slot gacor gampang menang

agen judi bola

https://pancawarna.desa.id/pan/

https://medanbahasa.kemdikbud.go.id/

http://jem.fekon.unand.ac.id/public/xMaxwin/

http://jem.fekon.unand.ac.id/public/xGacor/

http://jem.fekon.unand.ac.id/public/sThailand/

http://jem.fekon.unand.ac.id/public/xDemo/

http://jem.fekon.unand.ac.id/public/scatter/

https://medanbahasa.kemdikbud.go.id/tuturbahasa/Maxwin/

https://medanbahasa.kemdikbud.go.id/tuturbahasa/Gacors/

https://medanbahasa.kemdikbud.go.id/tuturbahasa/Thailand/

https://medanbahasa.kemdikbud.go.id/tuturbahasa/Demos/

https://medanbahasa.kemdikbud.go.id/tuturbahasa/Scaters/

Toto Togel

Bandar Resmi

Bandar Togel

NEXTOGEL

Bandar Togel

Bandar Togel

NEXTOGEL

Bandar Togel

Slot OVO

Slot Gopay

KIM369

KIM369

KIM369

NEXTOGEL

NEXTOGEL

NEXTOGEL

NEXTOGEL

NEXTOGEL

KIM369

SLOT GACOR

KIM369

KIM369

KIM369

KIM369

KIM369

KIM369

RITOGEL

RITOGEL

RITOGEL

RITOGEL

Slot Gacor

Slot Gacor

ovjtoto slot

toto slot

piala dunia 2026

slot bonus new member

judi bola

situs toto

ovjtoto link alternatif

Lunasin Utang Modal Maxwin di Mpo8821

sendok88

https://makarovastudio.esSlot Gacor

Situs togel

situs togel
situs togel
situs toto