ANALISIS PENERAPAN PSAK 116 TENTANG SEWA SEBAGAI PENGEMBANGAN PSAK 73 DAN DAMPAKNYA TERHADAP LAPORAN KEUANGAN PADA PT MATAHARI DEPARTMENT STORE TBK: PENDEKATAN CASE BASED LEARNING

Abstrak

Penelitian ini bertujuan untuk menganalisis penerapan PSAK 116 tentang sewa sebagai pengembangan PSAK 73 serta dampaknya terhadap laporan keuangan PT Matahari Department Store Tbk. Penelitian menggunakan metode kualitatif dengan pendekatan Case Based Learning (CBL) melalui studi kasus berdasarkan Annual Report dan laporan keuangan PT Matahari Department Store Tbk tahun 2024–2025. Teknik analisis dilakukan secara deskriptif untuk mengidentifikasi pengakuan, pengukuran, dan penyajian transaksi sewa serta dampaknya terhadap laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa perusahaan telah menerapkan PSAK 73 melalui pengakuan aset hak guna dan liabilitas sewa dalam laporan posisi keuangan. Penerapan standar tersebut meningkatkan transparansi laporan keuangan karena seluruh kewajiban sewa diakui secara langsung dalam laporan posisi keuangan. Selain itu, penerapan standar sewa memengaruhi struktur aset, liabilitas, beban bunga, serta rasio keuangan perusahaan, terutama rasio leverage dan profitabilitas. Dari perspektif teori agensi, penerapan standar ini mampu mengurangi asimetri informasi antara manajemen dan pemilik perusahaan. Sementara itu, dari perspektif teori kepatuhan, implementasi standar mencerminkan komitmen perusahaan dalam memenuhi ketentuan akuntansi yang berlaku. Dengan demikian, penerapan PSAK 73 yang dianalisis dalam konteks pengembangan PSAK 116 berkontribusi terhadap peningkatan kualitas, transparansi, dan akuntabilitas laporan keuangan perusahaan.

This study aims to analyze the implementation of PSAK 116 on leases as a development of PSAK 73 and its impact on the financial statements of PT Matahari Department Store Tbk. The research employs a qualitative method using a Case Based Learning (CBL) approach through a case study based on the 2024–2025 Annual Reports and financial statements of PT Matahari Department Store Tbk. Data were analyzed descriptively to identify the recognition, measurement, and presentation of lease transactions and their effects on the company’s financial statements. The results indicate that the company has implemented PSAK 73 through the recognition of right-of-use assets and lease liabilities in its statement of financial position. The implementation of the lease accounting standard enhances financial reporting transparency by requiring lease obligations to be recognized directly in the financial statements. Furthermore, the standard affects the company’s asset structure, liabilities, interest expenses, and financial ratios, particularly leverage and profitability ratios. From the perspective of Agency Theory, the implementation of the standard helps reduce information asymmetry between management and shareholders. Meanwhile, from the perspective of Compliance Theory, the implementation reflects the company’s commitment to complying with applicable accounting standards. Therefore, the implementation of PSAK 73, analyzed within the context of the development of PSAK 116, contributes to improving the quality, transparency, and accountability of the company’s financial reporting