Sri Wahyuningsih, Eko (2002) ANALISIS PERBANDINGAN LEASING DAN HUTANG BANK SEBAGAI ALTERNATIF PEMBELANJAAN UNTUK MEMENUHI KEBUTUHAN AKTIVA TETAP PADA PT. PILAR MAS PROPERINDO MALANG.
Full text not available from this repository.Abstract
This research is about case study in PILAR MAS PROPERINDO COMPANY with the title “Analysis Of Comparison Between Leasing And Loan Bank As Purchasing Alternative For Fulfilling Permanent Activa Need In PT. PILAR MAS PROPERINDO OF MALANG”.The aim of this research is giving more profitable alternative between leasing or loan bank in getting active (truck) to the company.The equipment of analysis that is used to get purchasing source by leasing and loan bank using Present Value Analysis , and to know what is the loan of usefulattempt more profitable than buy by our self using Net Advantage to Leasing (NAL) analysis. The formula to decide that leasing is better than buy by ourself. If NAL have positive value ( ) , so the project can be accepted. The result of the value using Present Value Analysis by leasing, so the company can reduce the tax Rp. 42 416 663,28 the sum of net expenditure Rp. 190 182 486,4 and the sum of Present Value of Net Expenditur Rp. 166 109 803,3. On the other hand, if the company use loan bank, so the company can get redusing of tax Rp. 45 376 827,54 the sum of net expenditure Rp. 199 582 019,9 and the sum of Present Value of Net Expenditur Rp. 172 400 908,1. The result of value use Net Advantage to Lease (NAL) analysis is Rp. 63 631 855,67. The result of that analysis is positive value ( ), so the project can be accepted.The result of the analysis above, appropriate whit the formula that used. So the purchasing of permanent active more profitable economically if the company use leasing contract than loan bank.Based of the conclusion above, the writer can implicate, that the better if the PT. PILAR MAS PROPERINDO of MALANG uses loan of useful attempt in getting active (truck), as far as it can be done.
| Item Type: | Article |
|---|---|
| Subjects: | Collections > Koleksi Perpustakaan Di Indonesia > Perpustakaan Di Indonesia > JIPTUMM > S1-Final Project > Dept. Of Accounting > 2002 > Even Semester |
| Divisions: | Universitas Komputer Indonesia > Perpustakaan UNIKOM |
| Depositing User: | Admin Repository |
| Date Deposited: | 16 Nov 2016 07:39 |
| Last Modified: | 16 Nov 2016 07:39 |
| URI: | http://repository.unikom.ac.id/id/eprint/3985 |
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