Implementation of PSAK 73 on Leases for the Recognition of Right-Of-Use Assets and Lease Liabilities at PT. Garuda Indonesia (Persero) Tbk
(Implementasi PSAK 73 tentang Sewa untuk Pengakuan Aset Hak Penggunaan dan Kewajiban Sewa di PT Garuda Indonesia (Persero) Tbk)
DOI:
https://doi.org/10.12026/sym.v1i1.085Keywords:
Financial Accounting, Leases, Lease Liabilities, PSAK 73, Right-of-Use AssetsAbstract
This study aims to analyze the implementation of PSAK 73 on leases at PT Garuda Indonesia (Persero) Tbk with a focus on the recognition of right-of-use assets, lease liabilities, finance expenses, and the implications of lease contract restructuring after homologation. The research method used is descriptive qualitative through content analysis of financial statements, notes to financial statements, and disclosures related to leases for the 2021–2023 period. The results of the study show that the application of PSAK 73 has significantly changed the structure of Garuda Indonesia’s financial reporting. The present value of lease liabilities, which was originally recorded at USD 1.84 billion in 2021, drastically decreased to USD 170.06 million in 2022, primarily due to the homologation restructuring and changes in the lease scheme to power by the hour (PBH). In 2023, the company recorded lease liabilities of USD 231.73 million, financial expenses of USD 183.87 million, and depreciation of right-of-use assets of USD 207.63 million. Although PSAK 73 improves reporting transparency, the findings show that variable lease payments in the PBH scheme are not fully reflected in basic liabilities, thus creating a potential understatement of economic exposure.
Abstrak
Penelitian ini bertujuan untuk menganalisis implementasi PSAK 73 tentang sewa pada PT Garuda Indonesia (Persero) Tbk dengan fokus pada pengakuan aset hak-guna, liabilitas sewa, beban keuangan, serta implikasi restrukturisasi kontrak sewa pasca homologasi. Metode penelitian yang digunakan adalah kualitatif deskriptif melalui analisis isi laporan keuangan, catatan atas laporan keuangan, serta pengungkapan terkait sewa untuk periode 2021–2023. Hasil penelitian menunjukkan bahwa penerapan PSAK 73 memberikan perubahan signifikan pada struktur pelaporan keuangan Garuda Indonesia. Nilai kini liabilitas sewa yang semula tercatat sebesar USD 1,84 miliar pada 2021 menurun drastis menjadi USD 170,06 juta pada 2022 akibat restrukturisasi homologasi dan perubahan skema sewa menjadi power by the hour (PBH). Pada 2023, perusahaan mencatat liabilitas sewa sebesar USD 231,73 juta, beban keuangan sebesar USD 183,87 juta, dan depresiasi aset hak-guna sebesar USD 207,63 juta. Meskipun PSAK 73 meningkatkan transparansi pelaporan, temuan menunjukkan bahwa pembayaran sewa variabel dalam skema PBH tidak sepenuhnya tercermin dalam liabilitas dasar, sehingga menimbulkan potensi understatement atas eksposur kewajiban ekonomi.
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