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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.

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Leasing

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  1. 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

  2. Questions

  3. 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.

  4. From Lessor side, what kind of factor that affect rent rate ? • Depreciation • Tax decrease

  5. From Lesses side, what kind of factor that affect rent rate ? • Depreciation • Interest Rate

  6. Explain a few kind of reason to do leasing ! • Lack Resources • Asymmetric tax rate • Imperfect Stock Market • Bankruptcy Expense • Decrease Uncertainty Risk • Transaction Cost

  7. Explain about Pegadaian (pawning Institution) ! • The way to payment using non fix assetes as pledge.

  8. 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

  9. PROBLEMS

  10. 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?

  11. 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

  12. 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

  13. 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%

  14. PROBLEMS • Answer: - leasing cash flow schedule • Total PV of nett leasing is Rp 392.156,94 • 540.000 + (540.000 x 34%) = 723.600

  15. Thank You

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