@thesis{thesis,
		author={Safitri  Devanty},
		title ={Analisis Penerapan PSAK No. 30 (Revisi 2007) Tentang Sewa Guna Usaha Pada PT "X"},
		year={2010},
		url={http://repository.ibs.ac.id/1602/},
		abstract={This  research  is  intended  to  observe  whether  a  company  has  properly  complied with  PSAK  No.  30  (Revised  2007)  in  conducting  with  leasing  transaction.  ?X? Company is one of many companies that conduct leasing transaction in order to improve  its  effectiveness  and  efficiency  in  operating  its  business.  Examples  of leasing transactions which are conducted by ?X? Company includes operational asset such as property and vehicles. The outcome of the observation reveals that there  are  differences  in  leasing  accounting  between  ?X?  Company  accounting and  PSAK  No.30  (Revised  2007).  This  differences  in  leasing  accounting  could impact ?X? Company?s liquidity, profitability and solvability.
Keywords: financial lease,operating lease, PSAK No.30 (Revised 2007).}
		}