IMPLEMENTATION PSAK 72 AND IFRS 16 IN MANAGEMENT INCOME AND FACILITY RENTAL AT PTNBH

Abstract

State Universities with Legal Entities (PTNBH) in Indonesia have role strategic in increase Power competition education tall through autonomy management finance and resources power . This status give PTNBH flexibility For more independent in a way financial with optimize source non- government revenue , for example rental or for results management asset in the form of land , the purpose of study This is For analyze about stages of the implementation process , impact implementation , factors driver implementation and implementation based on theory implementation based on theory isomorphism form​ coercive , Research This is study descriptive qualitative . Study This using primary data, primary data is data from results semi- interview structured to source person from manager center business investment , Data collection techniques in the form of interview implemented offline and also online through zoom meeting . The interview was conducted recorded on permission participants For make it easier researchers in make transcript interview . Conclusion impact PSAK 72 and IFRS 16 to presentation report finance among them give principle confession more income​ consistent , transparent , and relevant compared to standard previously (PSAK 23) and IFRS 16 Unified treatment rent in the report finance , delete difference rent operations & financing lease on the lessee side, the aim is for assets & liabilities from contract rent reflected in the balance sheet , increasing transparency .