Analisis Perbandingan Pendanaan Antara Leasing Atau Hutang Jangka Panjang Dalam Pengadaan Aset Tetap (Studi Pada Pt.citra Cahaya Putera Malang)

Arih Kurnia Mauladan • Raden Rustam Hidayat • Devi Farah Azizah
Journal article Jurnal Administrasi Bisnis S1 Universitas Brawijaya • September 2016

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(Bahasa Indonesia, 8 pages)

Abstract

This research was conducted with the aim to determine the ratio of funding between leasing or long-term debt in the funding of the company's fixed assets. Comparison of alternative financing provides information on efficient funding for PT. Citra Cahaya Putera in the funding of its fixed assets. This type of research used in this research is descriptive research with case study approach. The company plans to purchase fixed assets such as vehicles to rejuvenate the 10 taxi units with an expired economics. Procurement of companies is done through external funding, such as leasing or long-term debt. Based on the research that has been done by comparing the present value of cash outflow, it is known that the source of long-term debt financing is more advantageous than leasing funding sources. This can be seen in the present value of cash outflows of long-term debt in the amount Rp1.503.234.529 smaller. While the funding sources of leasing has a present value cash outflow amounting Rp1.612.462.424. The difference between these funds is the amount of funds that can be in saving by the company that, for Rp109.227.895.

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Jurnal Administrasi Bisnis S1 Universitas Brawijaya

Jurnal Administrasi Bisnis S1 Universitas Brawijaya merupakan jurnal ilmiah yang memuat artikel b... see more