ANALISIS KEBIJAKAN SEWA GUNA USAHA (LEASING) TERHADAP EFISIENSI BIAYA PADA BANK PERSERO YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

VINGKI PRACILIA . 2019. .Analysis of leasing policies on cost efficiency at Bank Persero registered in Bursa Efek Indonesia (Guided By Syamsul Alam) This research aims to find out how much the level of cost efficiency will be achieved by operating lease practices to meet the needs of fixed asset use. This research used a qualitative descriptive research method, using a case study approach. For research purposes the data used is secondary data. The data is in the form of numbers in the company's financial statements Bank Persero through the website Otoritas Jasa Keuangan (www.ojk.go.id) The results of the study show that for fixed assets procurement, especially movable fixed assets such as office inventory, motorized vehicles and cars, at PT Bank Mandiri (Persero) Tbk, Bank Negara Indonesia (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) leasing alternatives leasing) is more efficient than buying in cash (cash) so that it can reduce the high level of inefficiency. Whereas at PT Bank Tabungan Negara (Persero) Tbk, alternative purchases in cash (cash) are more efficient compared to leasing (leasing).