RENCANA PEMBIAYAAN LEASING ATAU HUTANG JANGKA PANJANG UNTUK PENGGANTIAN INVESTASI AKTIVA TETAP PADA PT. CITRA PERDANA KENDEDES MALANG

Wijayanti, Lisa Puspa (2008) RENCANA PEMBIAYAAN LEASING ATAU HUTANG JANGKA PANJANG UNTUK PENGGANTIAN INVESTASI AKTIVA TETAP PADA PT. CITRA PERDANA KENDEDES MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is case study in PT. Citra Perdana Kendedes Malang by title: Planning of Leasing Costing or Obligation Long-Term to replacement Investment of State Assets to PT. Citra Perdana Kendedes Malang. The goal of this study is to know alternative of costing source which be give advantage among leasing costing and buying by using obligation long-term to fulfill state assets to replace old vehicles with new vehicles. The analysis method which be used in cost analysis among leasing and obligation long-term to investment state assets to PT. Citra Perdana Kendedes Malang are NAL (Net Advantage of Leasing ) NAL and NPV (Net Present Value) analysis. The discussion result of analysis may be seen from NPV (P) calculation, it was carried out with calculate NPV to all of cash flow which be resulted assets about 5 years. The calculation result of NPV (P) for buying taxi force to PT. Citra Perdana Kendedes Malang may be seen that NPV (P) value about Rp. 388.110.734,00 by rod measuring about NPV valuing, so replacement of taxi force by buying give advantage economically or properly to be used. While the calculation result of NAL about Rp. 2.406.612.041,00. to determinate that rent effort advantage better that obligation long-term that add result of NPV (P) with the NAL result. If NPV (P) + NAL > 0, so rent of effort advantage as costing source more give advantage than obligation long-term. It may be seen from addition of NPV (P) with NAL or is said NPV (L) about Rp. 2.794.722.755,00, NPV (L) value constitute current asset which wished be rented. Based on the rod measuring, so costing by renting of effort advantage or leasing more give advantage economically than obligation long-term. Based on the calculation result above, writer may be apply that firm may allocate financial in order to need may be fulfilled and cost may be reduced. To take decision of investment of state assets along with make minimal to cost in future year, it will be better to PT. Citra Perdana Kendedes Malang to use leasing as costing source of investment of state assets such as cars in order investment which be carried out avoid from loss risk or failing which be happen to firm.

Item Type: Thesis (Other)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economic > Department of Management
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 11 Jun 2012 03:02
Last Modified: 11 Jun 2012 03:02
URI: http://eprints.umm.ac.id/id/eprint/7021

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