ANALISIS KUANTITATIF SISTEM PEMBIAYAAN UNTUK KREDIT INVESTASI (ALAT BERAT) PADA BANK UMUM DAN LEASING
DOI:
https://doi.org/10.36982/jiegmk.v7i1.100Abstrak
A Company which is enganged in the procurement of heavy equipment, it would faced with the problem in adding the heavy equipment. This research was conducted in order to determine which one is the more profitable financial institutions for the company when the loan interest rate is having fluctuation which is can not be predicted before. This research is a descriptive by using secondary data of credit calculation examples, leasing period ,prices of equipment, economic life, residual value, tax rate and interest rate of loan. The analysis technique use two techniques: first, quantitatives analysis which is consisted of calculating a bank loan, the calculation of leasing credit, cash flow prjections,net present value and the net advantage of leasing. The result of analysis technique indicated that the alternative financing commercial bank is more profitable for company with the net present value is lower than net leasing present value and the stable if the interest.
Keyword: calculating a bank loan,the calculation of leasing credit, cash flow projection, net present value and the net advantage of leasing.
Referensi
Keuangan Intermediate, BPFE, Yogyakarta.
........Contoh Perhitungan Bunga Kredit, www. surabayaenterprenuerclub.com (25 September 2009).
.........Definisi Bank,http://www.scribd.com/doc/definsibank (20 September 2009)
..........Faktor-faktor yang mempengaruhi Suku Bunga Pinjaman Leasing, http://www.efunda.com/formula/finance/lease. (4 Februari 2010)
Irmayanto, Juli,1999, Mekanisme Leasing, Bank dan Lembaga Keuangan,Jakarta.
Keputusan Menteri Keuangan No. 1251/KMK.013/1988 tanggal 20 Desember 1988 Tentang Ketentuan Tata Cara Pelaksanaan Lembaga Pembiayaan.
.......... Laporan Arus Kas, http://muttaqinhasyim.wordpress.com/laporan-arus-kas. (3 Sepetember 2009)
Nasution, Manahan, 2006, Akuntansi Guna Usaha (Leasing) Menurut Pernyataan SAK No.30, Jakarta.
Nataniel, Jusak,1996, Analisis Pembelian Mobil Kredit (Studi Kasus – PT. Astra Credit Companies Cabang Jawa Barat),Tesis, Universitas Sriwijaya, Palembang.
...........Net Advantage of Leasing, http://citsejam.blog.friendster/2007/lease-financing. (21 September 2009)
Prakoso, Djoko, 1990, Leasing dan Permasalahannya, Cetakan Kedua, Dahara Prize, Semarang.
..........Prinsip-Prinsip Perkreditan, http://manskam.blospot.com/fungsi+bank. (3 September 2009)
Laporan Arus, 2002, Pembiayaan Investasi Alat-Alat Berat Pada PT. Bangun Karya Pratama Lestari Dengan Metode Leasing, Tesis Universitas Gajah Mada, Yogyakarta.
Rivai, Andria, Ferry N, Idroes, 2007, Bank dan Financial Instituition Management, Rajawali Pers.
Simangkir, OP, 1986, Seluk Beluk Bank Komersial, Acara Persada Indonesia Jakarta.
UU No.10 Tentang Perbankan, http: //www.scribd.com/doc/definisi-bank.(20 September 2009)
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Â
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
Â
LP2M Indo Global Mandiri University has the right to multiply and distribute the article and every author is not allowed to publish the same article that has been published in this journal.
