Leasing
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Leasing . Group 1 Ade liana Fajrin Ade Rizal Winanda Dwi Pardianto Dhea Kumalasari Alloq Dewa Ayu Kartika Venska Fitria Intan Lina Andriyanti Nanda Primidya Kusuma Nanik Sunarni Noor Firliana Rosyadi Nur Muflikha Okyana Nur Safitri Zakky Zamrudi. Questions.

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Leasing

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Leasing

Leasing

Group 1

Ade liana Fajrin

Ade Rizal Winanda

Dwi Pardianto

Dhea Kumalasari Alloq

Dewa Ayu Kartika Venska

Fitria Intan

Lina Andriyanti

Nanda Primidya Kusuma

Nanik Sunarni

Noor Firliana Rosyadi

Nur Muflikha

Okyana Nur Safitri

Zakky Zamrudi


Questions

Questions


Explain any kind of leasing

Explain any kind of leasing !

  • Direct Leasing

    When lessee company looking for lessor company to lease some asset

  • Sales Type Leasing

    when lessor company lease their asset to the other company.


From lessor side what kind of factor that affect rent rate

From Lessor side, what kind of factor that affect rent rate ?

  • Depreciation

  • Tax decrease


From lesses side what kind of factor that affect rent rate

From Lesses side, what kind of factor that affect rent rate ?

  • Depreciation

  • Interest Rate


Explain a few kind of reason to do leasing

Explain a few kind of reason to do leasing !

  • Lack Resources

  • Asymmetric tax rate

  • Imperfect Stock Market

  • Bankruptcy Expense

  • Decrease Uncertainty Risk

  • Transaction Cost


Explain about pegadaian pawning institution

Explain about Pegadaian (pawning Institution) !

  • The way to payment using non fix assetes as pledge.


Explain islamic bank with their own principles

Explain Islamic Bank with their own principles !

  • Accept deposit money from customer and try to invest those fund in form of rent or other infestation. But return for customer not in interest, but profit sharing.

  • Al-Mudharabah

  • Al-Musyarakah

  • Al-Waidah

  • Al-Murabahah

  • Al BaiBithamanAjil

  • Al Bai Al-Dyn

  • Al-Sharf

  • Al-Ta’Jiri

  • Al Ijarah

  • Al Wakalah

  • Al Kafalah

  • Al-Hiwalah

  • Al QordUlHasan


Problems

PROBLEMS


Problems1

PROBLEMS

  • Pt. Advisi plan to offer a leasing. The product value is Rp 18.600.000 with 8 years economic value.

    • If the profit is as many as 12% (after tax), how much the rent amount to be offered?

    • If that product has Rp 4.000.000 of residual value at 8th years, how much is the rent amount to be offered?


Problems2

PROBLEMS

  • Answer: A

18.600.000 = X + X (PVIFA 12%, 8)

18.600.000 = X + 4,968X

18.600.000 = X (1+4968)

X = 18.600.000

5,968

X = 3.116.621


Problems3

PROBLEMS

  • Answer : B

  • Residual value : 4.000.000

    18.600.000 – 4.000.000 = 14.600.000

  • Depreciation

    14.600.000 : 8 = 1.825.000 /year

  • PV of residual value

    0,404 x 4000.000 = 1.616.000

  • Asset value– PV of residual value

    18.600.000 – 1.616.000 = 16.984.000

    16.984.000/ 4,968 = 3.418.679,55


Problems4

PROBLEMS

2. PT Adika considering to rent a machinery. Here is the information:

  • Machinery cost is 540.000, Economic life 4 years with 0 residual value

  • Rent cost is Rp 160.000, 34% tax rate

  • The profit projection is 8%


Problems5

PROBLEMS

  • Answer: - leasing cash flow schedule

  • Total PV of nett leasing is Rp 392.156,94

  • 540.000 + (540.000 x 34%) = 723.600


Thank you

Thank You


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