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Journal articles on the topic 'Leasing payments'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Hrytsenko, Кostiantyn, and Avhusta Hrytsenko. "Payments flows system-dynamic model for assessing the efficiency of leasing operations." Economic Analysis, no. 32(4) (2022): 115–26. http://dx.doi.org/10.35774/econa2022.04.115.

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Introduction. The relevance of the financial leasing effeciency issues for Ukraine is due to the fact that its economic and social development is largely influenced by the amount of investment in the fixed assets of enterprises, which ensures their competitiveness, contributes to the development of small and medium-sized businesses and the creation of new jobs. The main factor in the attractiveness of leasing operations for the lessee is the amount of leasing payments. The efficiency of leasing operations for the lessee can be determined by comparing the total amount paid under the leasing agr

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2

Кукарцев, В. В., and А. А. Бойко. "CALCULATION MODEL OF LEASING PAYMENTS OF THE RENTAL EQUIPMENT." МОДЕЛИРОВАНИЕ, ОПТИМИЗАЦИЯ И ИНФОРМАЦИОННЫЕ ТЕХНОЛОГИИ 7, no. 2(25) (2019): 254–64. http://dx.doi.org/10.26102/2310-6018/2019.25.2.031.

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В этой статье представлена имитационнодинамическая модель расчета лизинговых платежей арендуемого оборудования. Модель разработана на основе метода системной динамики, инструментальными средствами Powersim Studio. В показанной модели расчеты проводились для финансового лизинга, регрессивного графика платежей и метод минимальных отчислений. Модель использовалась в качестве инструмента для исследования вариантов лизинговых платежей с линейным и нелинейным методами амортизации, с повышающим коэффициентом ускоренная амортизация. Графически изобразили потоки и уровни расчета платежей по финансовому

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3

Kyshakevych, Bohdan Yu, and Оlga О. Migulka. "Assessing the Efficiency of Leasing Operations in the Case of an Annuity Scheme for Calculating Leasing Payments." Business Inform 8, no. 535 (2022): 75–80. http://dx.doi.org/10.32983/2222-4459-2022-8-75-80.

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The article proposes a method for assessing the efficiency of leasing operations in the case of an annuity scheme for calculating leasing payments, which is based on comparing leasing with loan that is close in terms of economic essence to the method of financing real investments. This approach is often used by leasing companies and other participants in the leasing market in the United States when assessing the efficiency of leasing agreements. In the development of mathematical instrumentarium, the authors took into account the peculiarities of taxation and the functioning of all parties to

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Kouzmina, Еlena, and Vladimir Okrepilov. "Risk management of leasing companies." E3S Web of Conferences 110 (2019): 02034. http://dx.doi.org/10.1051/e3sconf/201911002034.

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The need to improve the investment climate and form a new efficient system of economic relations requires the use of new economic mechanisms, among which leasing is one of the most effective for the development of the real economy. The paper deals with the risk management problems of leasing companies and leasing projects. It discusses the activities of specialized leasing companies and methods of risk management of leasing transactions based on basic risk management processes in project management, analyzes various types of risks associated with lessors, discusses methodological approaches to

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Hasanah, Uswatun, Dedi Setiawan, and Nida Aulia. "Praktik Pengalihan Pembayaran Dalam Jual Beli Barang Kredit Kepada Pihak Lain Perspektif Hukum Islam." ASAS 14, no. 01 (2022): 62–69. http://dx.doi.org/10.24042/asas.v14i01.13143.

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The purpose of this study is to discuss diverting payments to other parties in terms of buying and selling credit goods. These cases have recently rampant occurred in the midst of modern society. Therefore, we tried to find out how Islamic law views such practice. The method used in this study is library research, conducted by collecting library materials such as journals, books, and archives of literature documents. We review them with various theories that have a relationship with the problem being investigated. As for sources for primary legal theory in our research, we used the Quran, Hadi

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Abdullabekov, R. N., V. E. Fedorchuk, and T. V. Minnikova. "Assessment of the efficiency of leasing when operating a mobile medical clinic in Russia (on the example of the Rostov region)." Manager Zdravoochranenia, no. 8 (October 1, 2021): 31–36. http://dx.doi.org/10.21045/1811-0185-2021-8-31-36.

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In recent years, especially during the COVID‑19 pandemic, the need for mobile medical clinics has increased. For the effective implementation of the project of mobile medical clinics in Russia (by the example of the Rostov region), it is necessary to purchase expensive medical equipment using leasing technologies. P u r p o s e of the study was to assess the effectiveness of leasing when operating a mobile medical clinic in the Rostov region. M a t e r i a l s a n d m e t h o d s . The article investigated the cost-effectiveness of operating leasing compared to the standard purchase of medical

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Hanna, BLAKYTA, BARABASH Nataliia, and PASHKUDA Tetiana. "DIGITAL MANAGEMENT OF LEASING TRANSACTIONS OF ENTERPRISES." Foreign trade: economics, finance, law 119, no. 6 (2021): 109–18. http://dx.doi.org/10.31617/zt.knute.2021(119)09.

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The article substantiates the need to manage leasing transactions of enterprises with the use of innovative IT technologies. The role and place of digitalization of management have beens tudied. The classification of leasing payments, methodical support of the analysis of leasing transactions has been presented.

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Bychkova, Svetlana, and Igor Balan. "Characteristics and comparative analysis of methods for calculating lease payments." Vector European, no. 1 (April 2024): 134–40. http://dx.doi.org/10.52507/2345-1106.2024-1.26.

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In modern conditions of development of commodity production, leasing is one of the most promising and simple ways to upgrade fixed assets. However, in the implementation of leasing operations, both the specific features of a particular production and modern models of leasing relations should be taken into account. The main way to increase the efficiency of investments in leasing is to optimize lease payments, taking into account the specifics of production. The success and quality of these operations largely depend on the use of methodological tools based on the use of relevant accounting and

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9

Hontar, Daria, Nataliya Opeshko, and Svitlana Kolodizieva. "Forecasting the development of leasing market (on the example of Ukraine)." Problems and Perspectives in Management 14, no. 4 (2016): 264–72. http://dx.doi.org/10.21511/ppm.14(4-1).2016.16.

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The purpose of the study consists in the investigation of the leasing market and determining the prospects of its development in Ukraine, which will make possible for lessors to justify the choice of their strategies. There were forecasted values of the analyzed indicators of leasing market for the following three periods: the third quarter of 2016, fourth quarter of 2016, first quarter of 2017. It was proposed to calculate the integral development index of leasing services in Ukraine based on the amount of leasing companies in Ukraine, the amount of financial leasing contracts, the share of l

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Barykina, Yulia N., and Shao Yuwen. "ECONOMIC ESSENCE OF LEASING AS AN EFFECTIVE INSTRUMENT FOR FINANCING INVESTMENT ACTIVITIES OF ENTERPRISES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/1, no. 132 (2022): 116–23. http://dx.doi.org/10.36871/ek.up.p.r.2022.12.01.012.

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The article deals with the development of market relations through the use of a leasing form of financing. The relevance of the study is determined, which lies in the multilayer process of technical re-equipment of enterprises, which requires solving many problems. In this regard, the authors of this article propose a mechanism for leasing financing to enhance and develop the investment activities of enterprises. Through the analysis of foreign and Russian economic literature, the economic essence of leasing has been studied. Based on the positions of foreign and Russian scientists, it can be

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Baranov, N. S., V. V. Trofimov, and E. V. Trofimova. "Digital Transformation of Leasing Company Scoring Processes (In Russ.)." Economics. Law. Innovaion, no. 1 (March 31, 2023): 46–54. http://dx.doi.org/10.17586/2713-1874-2023-1-46-54.

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The paper considers the use of decision support systems in leasing. The impact of the introduction of decision support systems, in particular, scoring systems, on the business processes of companies and their organizational structure is described. The issues of digital transformation of two key business processes «Providing a car for leasing» and «Interaction with customers regarding payment delays» of the scoring system of a company that provides cars for leasing are considered. For this, a process approach and EPC and BPMN 2.0 notations were used. Business processes AS IS and TO BE are descr

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Shchegoleva, Ella N., Zhanna Yu Bakaeva, and Sergey M. Imyarekov. "USE OF LEASING IN ACTIVITIES ENTERPRISES AND RATIONALE FOR SELECTION ITS FORMS." Oeconomia et Jus, no. 3 (September 26, 2023): 59–71. http://dx.doi.org/10.47026/2499-9636-2023-3-59-71.

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The article discusses the possibilities of using financial and operational leasing by an enterprise, methods of accruing leasing payments. The purpose of this study is to identify the most cost-effective sources of financing for the renewal of fixed assets. One of the options for solving this problem can be leasing, which combines many effective forms and methods of investment and allows you to take into account the interests of all parties to the transaction. Materials and methods. The object of the study was the main production assets of enterprises, the subject – an assessment of the effect

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Hilman Alfiansah, Yuniar Rahmatiar, Suyono Sanjaya, and Muhamad Abas. "Debtor's Legal Consequences of Approval of Motor Over Credit Without the Leasing Party's Knowledge." Journal of Law, Politic and Humanities 4, no. 4 (2024): 1052–57. https://doi.org/10.38035/jlph.v4i4.449.

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The Over credit process is a method of purchasing an asset by transferring credit from the initial debtor to the new debtor. In the motorbike overcredit scheme, the first party who transfers their motorbike credit to the second party will receive compensation in the form of cash as a substitute for the down payment or what is usually called Down Payment. Meanwhile, the second party will continue the remaining installments from the previous installments. Transfer of fiduciary guarantees or over credit transfer is the process of transferring ownership of an object along with installment payments

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Чернов, Д. М., Д. В. Пинютин, А. Р. Тухбатулин, et al. "Optimization of contractual terms of leasing in construction." Экономика и предпринимательство, no. 1(126) (March 12, 2021): 1147–51. http://dx.doi.org/10.34925/eip.2021.126.01.223.

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В статье рассматриваются подходы к оптимизации договорных условий лизинга в строительстве. Рассмотрены стоимость и структура договоров финансового лизинга машин и оборудования по виду экономической деятельности «Строительство». Осуществлен сравнительный анализ условий предоставления в лизинг строительной техники в лидирующих лизинговых компаниях. Аргументирована необходимость введения в практику показателя лизингоемкости в целях обеспечения возвратности лизинговых платежей. The article discusses approaches to optimizing the contractual terms of leasing in construction. The cost and structure o

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Linev, I. V. "Application of Securitization of Leasing Assets." MGIMO Review of International Relations, no. 2(35) (April 28, 2014): 123–29. http://dx.doi.org/10.24833/2071-8160-2014-2-35-123-129.

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Securitization of leasing assets was widely adopted abroad within the last decades. Securitization of leasing assets usually is meant as process of formation of a portfolio based on future leasing payments of one and (or) more leasing company and sale of securities to investors for the subsequent refinancing of leasing operations. These securities can be bonds, actions or bills. Thus the asset leased, acts as providing these papers. Nomenclature of property includes office, medical (first of all, stomatology), training, video the equipment, and also a car, motor-equipment, towers of cellular c

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Azmi, Farid. "Legal Analysis Of The Lease Agreement." International Asia Of Law and Money Laundering (IAML) 1, no. 3 (2022): 202–6. http://dx.doi.org/10.59712/iaml.v1i3.35.

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Leasing is a form of business that can be used as an alternative to overcome capital difficulties in the framework of financing a company. The presence of leasing for companies has an important role in helping entrepreneurs in Indonesia, both for small, medium and large businesses. Through leasing activities, these entrepreneurs will quickly be able to overcome the financing method to obtain the equipment and capital goods they need. With less burdensome requirements and a flexible funding system, entrepreneurs love it. This condition, among others, causes the leasing business in Indonesia to

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Kaena, Yosphi. "Juridical Review Of Default In A Motorcylcle Leasing Agreement (Research Study At. PT Adira Dinamika Multifinance, Tbk)." Journal of Law Science 4, no. 1 (2022): 29–36. http://dx.doi.org/10.35335/jls.v4i1.1698.

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Development in a society is seen in the development of existing institutions in that society, both in the economic, social, cultural and political fields. In line with the increasing number of National Development activities, the participation of the private sector in the implementation of development will also be increased. This situation, either directly or indirectly, will demand more active activities in the financing sector. Various efforts to raise public funds have been made through the establishment of government policies. Business expansion requires financing of funds, apart from the

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Klemperer, W. David, and Brain J. Greber. "Economics of Buying versus Leasing Timberlands." Southern Journal of Applied Forestry 10, no. 4 (1986): 211–14. http://dx.doi.org/10.1093/sjaf/10.4.211.

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Abstract This paper illustrates decision guidelines for forest products firms deciding whether to buy or lease timberlands. Analyses include factors such as tax rates on ordinary income and capital gains, lease payments, interest rates, inflation, land costs, rates of land value-increase, and costs of debt. South. J. Appl. For. 10:211-214, Nov. 1986.

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Quattrocchio, Luciano, Luisa Tibiletti, and Mariacristina Uberti. "Early Termination Clauses for Leasing Contracts with APR Cap." International Journal of Business and Management 13, no. 12 (2018): 290. http://dx.doi.org/10.5539/ijbm.v13n12p290.

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Terminating a leasing contract early may entail the payment of additional charges attributable to penalty and late payment costs. The occurrence of these extra charges push the lease effective Annual Percentage Rate (APR) up. The aim of this note is to discuss the contract early termination extra charge conditions which guarantee the no exceedance of a given APR threshold, whenever the contract expires. In the event the contract provides the lessee the option to terminate the lease prior to the first payment, extra charges shoot APR extraordinarily up and so the penalty costs should be set at

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Radchuk, O. "Some issues of legal support leasing of air transport." National Technical University of Ukraine Journal. Political science. Sociology. Law, no. 2(46) (December 14, 2020): 63–69. http://dx.doi.org/10.20535/2308-5053.2020.2(46).226714.

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The article is devoted to the study of the legal support of air transport leasing as a kind of economic modernization of production assets when the property is transferred under certain conditions for a certain period. Analyzing the provisions of the air transport lease agreement, it was concluded that the lease agreement is different from the lease agreement. The characteristics of the contract as a consensual and paid contract are given. The subjective composition of this type of contract is determined, the basic rights and obligations of the parties to the contract are named. It

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Presová, Radmila, Oldřich Tvrdoň, and Andrea Živělová. "Leasing transactions." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 58, no. 3 (2010): 207–18. http://dx.doi.org/10.11118/actaun201058030207.

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The paper describes trade operations in leasing companies as specific businesses enabling acquisition of possession by legal and physical persons by gradual repayments of the purchase price. On a diagram it shows the complexity of business relations between the main participants of a leasing transaction, which are production companies, leasing companies and those interested in the subject of leasing. To capture the complexity of relations, there are also included all other participants. Their function in a leasing transaction starts only at the moment, when the leaseholders are not a

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Krukovskaya, Elena. "Directions of improving the quality of accounting, audit and control of agricultural enterprises leasing activities." University Economic Bulletin, no. 42 (June 19, 2019): 18–22. http://dx.doi.org/10.31470/2306-546x-2019-42-18-22.

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The subject of the study is theoretical and practical aspects of accounting, audit and control of leasing activity and improvement of their quality on the basis of the unification of transaction accounting and the regulation of audit and control procedures. The purpose of the work is to solve the problems of organization, the content and methods of accounting, audit and control of leasing activities to increase its efficiency and further distribution in agribusiness. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Methods were used

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Newman, J. Forbes, and Terrance M. Hughes. "Selected Topics with Respect to the Freehold Oil and Gas Lease - Top Lease, Estoppel and Shut-In Royalties." Alberta Law Review 24, no. 1 (1985): 81. http://dx.doi.org/10.29173/alr732.

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There are obviously a great number of issues which could be addressed in a paper dealing with the freehold oil and gas lease. Our paper will be limited to a discussion of three of these issues: 'first, the practice of top leasing and selected problems relating thereto, secondly, the question of estoppel as a method of reviving an otherwise terminated lease and thirdly, shut-in royalty payments focusing on when such a payment is required to be made in order to extend the term of the lease and the conditions which must be present before such a payment may be validly tendered.

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Akmal, Muhammad Rifqi, and Kumba Digdowiseiso. "The Effect of Marketing Mix on NMAX Motorcycle Sales Volume at Yamaha Putera Agung Dealership, South Jakarta." Journal of Social Science 5, no. 2 (2024): 624–32. http://dx.doi.org/10.46799/jss.v5i2.803.

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The study aims to determine the effect of price, product, distribution and promotion on the sales volume of NMax motorcycles at Yamaha Putera Agung dealers in South Jakarta. With product and promotion variables it is assumed not to affect the sales volume variable. In this study, the price variable uses a proxy for down payment and installment period, while for the distribution variable uses a proxy for the amount of leasing. This research uses a qualitative approach. The type of data in this study is secondary data using time series data. The population in this study is unknown by taking 1 (o

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Hadi, Abdul Rahman. "SHARIA ECONOMIC ANALYSIS OF VILLAGE LAND AUCTIONS." Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah 8, no. 1 (2024): 1094–107. http://dx.doi.org/10.30651/justeko.v8i1.21869.

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This study aimed to determine the practice and results of analysis of village treasury land leasing through an auction process in Leran Kulon, Palan, Tuban. The perspective of Syari’ah Economic Law is based on shari’ah propositions and fiqh proposal principles, such as the fulfillment of legal requirements, etc. in judging related muamalah cases. Ijarah (leasing) contracts in the modern era continue to grow and have many models for selling leased objects, one of which is the village treasury land offering through an auction process in Leran Kulon, Palang, Tuban. In this leasing, many intereste

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Hijriya, Shafira. "THE BANKRUPTCY OF AIRLINES AS LESSEE IN FINANCE LEASING BASED ON CAPE TOWN CONVENTION 2001 AND HARMONIZATION WITH THE BANKRUPTCY AND SUSPENSION OF PAYMENT ACT NUMBER 37 YEARS 2004." Jurnal Hukum & Pembangunan 47, no. 3 (2018): 377. http://dx.doi.org/10.21143/.vol47.no3.1583.

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By the development of the airlines industry in Indonesia today, international lease finance from all around the world (lessor) puthigher trustto airline business in Indonesia. In reality many airlines company (lessee) is bankrupt, because of the inability to pay his debt to the lessor. Based on the Irrevocable Deregistration and Export Request Authorization (IDERA) in the Cape Town Convention, if the airlines company had been bankrupt and could not pay the debt of finance leasing, the aircrafts must bereturned to the finance leasing. In contrary, there is disparities with Bankruptcy and Suspen

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Dines, Tangges, Kusbianto Kusbianto, and Ayu Trisna Dewi. "PERLINDUNGAN HUKUM KONSUMEN SEBAGAI PEMEGANG LEASING YANG WANPRESTASI DALAM PERJANJIAN LEASING (Studi Pada PT. Federal International Finance Group)." Law Jurnal 3, no. 1 (2022): 1–13. http://dx.doi.org/10.46576/lj.v3i1.2293.

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ABSTRACTLeasing is often used as a god of help or a god of savior for most Indonesian people. However, at this time the existence of leasing that violates the law on the forced withdrawal of goods that are the object of leasing is very disturbing to consumers.The problems in this study are the position of the leasing consumer in the event of a default in the leasing agreement, the dispute resolution process due to default against the leasing company at PT FIF GROUP. and implementation of confiscation of goods (Objek Leasing) at PT FIF GROUP. This research method uses empirical legal research a

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Nechaev, Andrei, Tatiana Romanova, and Maria Tyapkina. "Author’s toolkit of the state regulation of the development of leasing." MATEC Web of Conferences 212 (2018): 09010. http://dx.doi.org/10.1051/matecconf/201821209010.

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The lack of own funds of enterprises is one of the main problems in resolving issues related to the expansion, the acquisition of new equipment or the replacement of the old one. In contemporary economic conditions, it is leasing that is considered one of the most progressive ways of financing business activity. This financial toolkit is able to provide enterprises with access to the most advanced production technologies and equipment. At the same time, this mechanism is paid insufficient attention in our country. To solve these problems, the authors propose, firstly, the implementation of the

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Fransiska, Fransiska. "Perjanjian Sewa Guna Usaha (Leasing)." Law, Development and Justice Review 4, no. 2 (2022): 171–82. http://dx.doi.org/10.14710/ldjr.v4i2.13580.

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AbstrakSewa guna usaha merupakan suatu bentuk usaha yang dapat dijadikan alternatif guna mengatasi kesulitan permodalan dalam rangka pembiayaan suatu perusahaan. Kehadiran sewa guna usaha bagi perusahaan mempunyai peranan penting dalam membantu para pengusaha di Indonesia, baik bagi usaha kecil, menengah ataupun usaha besar. Melalui kegiatan sewa guna usaha, para pengusaha tersebut akan dengan cepat dapat mengatasi cara pembiayaan untuk memperoleh alat-alat perlengkapan maupun barang-barang modal yang mereka perlukan. Dengan persyaratan yang tidak memberatkan serta sistem pendanaan yang fleksi

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Blatz, Robert E. "Leveraged Leasing and Economic Substance under Proposed I.R.C. §7701(o)." ATA Journal of Legal Tax Research 4, no. 1 (2006): 1–31. http://dx.doi.org/10.2308/jltr.2006.4.1.1.

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In a “true lease,” the lessor reports rental income and deducts related business expenses. The lessee deducts his rental payments. The Commissioner, however, has on numerous occasions challenged purported lease agreements, arguing that a “sales” or “financing” transaction, rather than a “leasing” transaction, has actually occurred. When a lease is recharacterized as a sale, the lessee will be considered the owner of the leased property and, thus, lose the expense deduction for the rental payments, but have depreciation and other related expense deductions. The lessor will be treated as if he s

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Putra, Danil. "PRAKSIS HUKUM PIDANA DALAM PERLINDUNGAN KONSUMEN." Legalite : Jurnal Perundang Undangan dan Hukum Pidana Islam 4, no. II (2019): 142–65. http://dx.doi.org/10.32505/legalite.v4iii.1314.

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This paper discusses the issue of consumer protection in criminal law, where in the applicable laws and regulations, the inclusion of standard clauses in motor vehicle loan agreements through leasing institutions whose contents are detrimental to consumers has been explicitly prohibited, even in the Consumer Protection Act there is a criminal threat for business actors who violate these provisions. But in practice, motor vehicle financing agreements through leasing still include standard clauses that provide flexibility to act for creditors when there is a problem in installment payments. With

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Zia, Hafidza, Candra Irawan, and Tito Sofyan. "COVID-19 PANDEMIC AS THE REASON FOR FORCE MAJEURE IN MOTOR VEHICLES CONSUMER FINANCING AGREEMENTS (STUDY AT PT SUMMIT OTO FINANCE BENGKULU BRANCH)." Bengkoelen Justice : Jurnal Ilmu Hukum 12, no. 2 (2022): 148–57. http://dx.doi.org/10.33369/jbengkoelenjust.v12i2.25044.

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As an emergency, the COVID-19 pandemic is also known as a force majeure in civil law, therefore it could be one of the reasons for the postponement until the cancellation of the current agreement. Therefore, the Financial Services Authority as the institution authorized to regulate financial service activities stipulates OJK Regulation Number 14/POJK.05/2020 concerning Countercyclical Policy on the spreading impact of the 2019 Coronavirus Disease for Non-Bank Financial Services Institutions to optimize leasing business activities through financing restructuring. This thesis was completed throu

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KYSHAKEVCYH, Bohdan, and Olga MIGULKA. "METHODS OF LEASING OPERATIONS EFFICIENCY EVALUATION." Herald of Khmelnytskyi National University 302, no. 1 (2022): 220–27. http://dx.doi.org/10.31891/2307-5740-2022-302-1-37.

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The article analyzes modern approaches to assessing the effectiveness of leasing operations both from the side of the lessor and from the side of the lessee. It was shown that in this area there is no unambiguity in the choice of methodology that should be used to assess leasing investments. It is argued that due to the fact that leasing is always more expensive than a regular purchase and sale transaction, not all entrepreneurs understand the advantages of this unconventional method of productive investment, since the additional profit received from the turnover of capital freed up through th

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Zimanov, Lev, and Nikita Pozhivilov. "Theoretical Method of Prediction of the Optimal Bus Leasing Contract Time which Based on the Transit Agency Targets and Safety on the Traffic Routs." Applied Mechanics and Materials 838 (June 2016): 85–92. http://dx.doi.org/10.4028/www.scientific.net/amm.838.85.

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Fleet management is one of the key issues for transit agency in terms of increasing reliability, quality and satisfaction of the customers. There are different ways to renew the fleet, such as leasing, short and long terms loans, renting and even full price purchasing. Leasing, as a way to renew bus fleet, is one of the most convenient and popular method nowadays, due to the financial advantages of this method.Duration of bus leasing affects on bus service life, which in turn affects the income from bus and the technical and economical parameters of a fleet agency. Manager need to make a forec

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Souza, Francisco Melo, and Catiene Magalhães de Oliveira Santanna. "A COBRANÇA INDEVIDA DO IMPOSTO PREDIAL E TERRITORIAL URBANO (IPTU) AOS ARRENDATÁRIOS DE PROPRIEDADES NO ÂMBITO DO PROGRAMA DE ARRENDAMENTO RESIDENCIAL (PAR)." Revista ft 29, no. 146 (2025): 49–50. https://doi.org/10.69849/revistaft/ni10202505142049.

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The Urban Property and Land Tax (IPTU) is a municipal tax levied on the ownership of urban properties, as established in the Federal Constitution of 1988. However, within the scope of the Residential Leasing Program (PAR), controversies arise regarding the legality of charging this tax to lessees, given that property ownership remains linked to the Residential Leasing Fund (FAR), managed by Caixa Econômica Federal. Thus, this study aimed to analyze the improper collection of the Urban Property and Land Tax (IPTU) from lessees of properties under the Residential Leasing Program (PAR). The resea

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Dimas Arza Nugraha, Nova Oktavia Sitinjak, and Rini Sartika. "Penentuan Nilai Bunga Flat, Efektif, dan Anuitas pada Salah Satu Leasing Motor di Kota Binjai." JURNAL RISET RUMPUN MATEMATIKA DAN ILMU PENGETAHUAN ALAM 3, no. 1 (2023): 33–51. http://dx.doi.org/10.55606/jurrimipa.v3i1.2222.

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One company that solves financial problems is a motorbike credit company that can help people who are constrained by costs but want to own a motorbike to make their lives easier. One of the motorbike leasing companies that provides a motorbike credit system. One of the products is the Honda ADV 160 ABS which provides various down payment offers with time periods. In this research, the data used is quantitative data in the form of secondary data obtained from motorbike credit brochures on one of the motorbike rentals in the city of Binjai which were registered in October 2023. This research wil

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Prasetyani, Filipe Sekar, and Nugraeni. "Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas PT. Garuda Indonesia Persero Tbk Sebelum dan Setelah Penerapan PSAK 73." Ranah Research : Journal of Multidisciplinary Research and Development 6, no. 6 (2024): 2831–37. http://dx.doi.org/10.38035/rrj.v6i6.1165.

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Leasing is an agreement between the lessor (leasing company) and the lessee (customer) in which the lessor provides goods with the right to use by the lessee in exchange for rental payments for a certain period. PSAK 73, which was established in 2020, regulates the recognition, measurement, presentation and spread of rent, especially for lessee. PSAK 73 only allows lessees to classify leases as finance leases so that assets and liabilities from lease transactions are recognized in the statement of financial position, with offers for short-term leases and leases with low-based assets. The aim o

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Порунова, О. Г., and М. А. Шафиева. "ON THE ISSUE OF LEASING LEGAL REGULATION AS A FORM OF FINANCING THE ACTIVITIES OF AN ENTERPRISE." Вестник Академии права и управления, no. 3(78) (July 11, 2024): 74–78. http://dx.doi.org/10.47629/2074-9201_2024_3_74_78.

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Статья рассматривает роль лизинга как инструмента финансирования в современной рыночной экономике, особенно деятельности предприятий малого и среднего бизнеса. Авторы анализируют преимущества финансовой аренды в сравнении с кредитованием: экономия средств, снижение налогов и ускоренная амортизация предмета лизинга, возможность продажи в дальнейшем предмета лизинга по рыночной стоимости. Рассматриваются правовые аспекты лизинга, источники его регулирования в российском законодательстве. Статья также исследует правовые проблемы, связанные с договором финансовой аренды (лизинга). Основными спорны

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Vozniuk, Andrii A., Andrii V. Savchenko, Tetiana Yu Tarasevych, Olexandr O. Dudorov, and Olga A. Klymenko. "Electronic Money and Payments as Means of Committing Crimes." Academic Journal of Interdisciplinary Studies 9, no. 4 (2020): 150. http://dx.doi.org/10.36941/ajis-2020-0069.

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The article deals with the main problems of criminal characteristics of electronic money and payments as instruments of crime. The article reveals the economic and legal nature of electronic money (e-money). The features of e-money and its relation to electronic payments are identified. It is proved that intensive development of the IT sector results in an increasing replacement of cash by cashless methods of payment, and e-money is required for making payments online. E-money is previously created in all cases where they are stored on an electronic device and are used as means of payment, the

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Muhammad Masykur. "ANALYSIS OF THE DECISION OF THE LANGSA SYARIAH MAHKAMAH NO 355/Pdt.G/Ms.Lgs ON THE OWNERSHIP OF THE LEASING OBJECT BY THE LESSOR UNDER THE CONCEPT OF BA'I MURABAHAHAH." Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah 5, no. 2 (2024): 397–411. https://doi.org/10.22373/al-mudharabah.v5i2.6561.

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This study analyzesthe decision of the Mahkamah Syariah Langsa No. 355/Pdt.G/Ms.Lgs regarding the repossession of leasing objects by the lessor in a bai’ murabahah contract. Sharia financing companies often utilize murabahah contracts in their operations, emphasizing transparency and fairness. However, this case highlights a violation of sharia principles due to the forced repossession of leasing objects without consultation or court orders. The study aims to evaluate the conformity of the lessor's actions with murabahah principles and Islamic economiclaw.This research employs a normative juri

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Zvonkovich, Jordan, Stacy H. Haynes, and R. Barry Ruback. "A Continuum of Coercive Costs." Federal Sentencing Reporter 34, no. 2-3 (2022): 113–18. http://dx.doi.org/10.1525/fsr.2022.34.2-3.113.

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Across states there is variation in two dimensions of economic sanctions aimed at compelling individuals with justice system involvement to pay for criminal justice expenses. The first dimension – imposition – relates to the number of statutorily authorized costs. The second dimension – payment enforcement – relates to whether or not a private collection agency can collect economic sanctions; privatization means that offenders have higher financial obligations because of the surcharges and penalties that make these businesses financially successful. Together, these two dimensions of imposition

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Quattrocchio, Luciano, Luisa Tibiletti, and Mariacristina Uberti. "Pricing a Lease Contract in Presence of Late Payment Extra-Charges." International Journal of Business and Management 14, no. 11 (2019): 179. http://dx.doi.org/10.5539/ijbm.v14n11p179.

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Partial insolvency in leasing contracts may entail to afford additional late payment costs. In this paper we focus on the case that the lessee makes partial payments in due time and settles the debt augumented by the late payment interests later. The presence of the extra-costs drives the lease Effective Annual interest Rate (EAR) to deviate from the lease contract rate. The aim of this work is to illustrate how design the contract payback amortization to stick EAR to the lease contract rate, when the lease contract rate, the late payment rate and the contract term are exogeneously fixed. Firs

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Melinda, Melinda, Abdullah Sani, and Muhammad Arfan Harahap. "Analisis Strategi Pemasaran Pembiayaan Kendaraan Dalam Meningkatkan Jumlah Nasabah Pada PT. Bank Syariah Indonesia KCP Stabat." Al-Sharf: Jurnal Ekonomi Islam 3, no. 2 (2022): 156–75. http://dx.doi.org/10.56114/al-sharf.v3i2.312.

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This research aims to find out the marketing strategy of vehicle financing in increasing the number of customers at PT. Bank Syariah Indonesia KCP Stabat. The research method used is a qualitative research method that is descriptive with an empirical approach. The results of the study explained that the mechanisms and procedures for vehicle financing in PT. Bank Syariah Indonesia KCP Stabat begins with the submission of proposals / files, investigation of files, approval of financing and signing of financing contracts, after that the Bank makes a purchase order (PO) to the dealer / showroom th

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Covert, Thomas R., and Richard L. Sweeney. "Relinquishing Riches: Auctions versus Informal Negotiations in Texas Oil and Gas Leasing." American Economic Review 113, no. 3 (2023): 628–63. http://dx.doi.org/10.1257/aer.20191594.

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This paper compares outcomes from informally negotiated oil and gas leases to those awarded via centralized auction. We focus on Texas, where legislative decisions in the early twentieth century assigned thousands of proximate parcels to different mineral allocation mechanisms. We show that during the fracking boom, which began unexpectedly decades later, auctioned leases generated at least 55 percent larger up-front payments and 40 percent more output than negotiated leases did. These results suggest large potential gains from employing centralized, formal mechanisms in markets that tradition

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., Sudirman. "PENETAPAN PEMBIAYAAN LEASING SYARIAH DI FIF KOTA METRO PERSPEKTIF HUKUM EKONOMI SYARIAH." Mu’amalah : Jurnal Hukum Ekonomi Syariah 1, no. 2 (2022): 20. http://dx.doi.org/10.32332/muamalah.v1i2.4999.

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Indonesia's financial development is also marked by the diversification of financial products, namely by the emergence of non-bank financing institutions that can be used as alternatives to meet the community's needs for the desired financing. The development of non-bank financial institutions that offer various forms of financing facilities will further expand the provision of alternative financing for the business world and the needs of the Indonesian people in the Indonesian economic system. This study aims to determine the determination of Islamic financing and the mechanism of sanctions f

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Farrell, Diana, Fiona Greig, and Amar Hamoudi. "The Evolution of the Online Platform Economy: Evidence from Five Years of Banking Data." AEA Papers and Proceedings 109 (May 1, 2019): 362–66. http://dx.doi.org/10.1257/pandp.20191040.

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Measuring the gig economy has been challenging. Drawing on anonymized administrative banking data, we measure supply-side participation in the online platform economy between 2013 and 2018. We find 2.3 million account holders who received payments from 128 transportation, non-transport work, selling, and leasing platforms. Participation grew rapidly, particularly in the transportation sector. Average monthly revenues declined among drivers and increased among lessors even within metro areas. At least a third--and likely more--of the decline in transportation revenues is driven by decreases in

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Rahayu, Puji. "Tax Planning Melalui Penerapan Zakat Sebagai Upaya Meminimalisir Beban Pajak Badan (Studi Kasus Pada PT. Wonojati Wijoyo, Kediri)." Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi 12, no. 2 (2017): 125. http://dx.doi.org/10.24269/ekuilibrium.v12i2.675.

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Implementation of tax planning through tax lawdengan exploiting loopholes in tax regulations one of which is exempted from the tax object is the payment of zakat on the amil zakat or amil zakat institutions established or endorsed by the government. Zakat is part of the pillar of Islam is the third pillar. For the Islamic ummah zakat law it must be done.Manajemen company has done tax planning in minimizing the tax burden.How that has been used by companies through depreciation of assets and financing the procurement of goods using leasing or leasing services.Namun companies have never applied

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Chоvnyuk, Yuriy, Petro Cherednichenko, Vladimir Kravchyuk, and Vitalii Maliar. "QUANTITATIVE FINANCIAL ANALYSIS OF EQUIPMENT RENT OF ENTERPRISES OF URBAN CONSTRUCTION AND ECONOMY." Spatial development, no. 2 (December 23, 2022): 160–80. http://dx.doi.org/10.32347/2786-7269.2022.2.160-180.

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The special case of industrial investment which is the equipment rent by the enterprises of city building and economy is investigated. The necessity in the quantitative financial analysis of the equipment lease arises both for the owner of the equipment and for the lessee. For the owner it is important to correctly determine the amount of rent and financial efficiency of leasing the equipment. The lessee, if there is an alternative, must decide whether to lease the equipment or buy it. These problems can be solved on the basis of purely financial principles, and any method of their solution is

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Rabbani, Masoud, Sina Keyhanian, Mojtaba Aryaee, and Esmat Sangari. "Solving an Integrated Sales-Leasing Problem With Remanufacturing and Inventory Shortage Using Differential Evolution." International Journal of Operations Research and Information Systems 9, no. 3 (2018): 1–26. http://dx.doi.org/10.4018/ijoris.2018070101.

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In this article, an integrated sales and leasing company is considered. This company remanufactures leased products at the end of operating lease contracts to make them as good as new ones and sell them to the customers. In order to satisfy customers' demand, required products are provided from a third-party when the company meets inventory shortage. Non-linear competitive demand functions are used which are sensitive to manufacturer suggested retail price (MSRP) and inflation rate. A mixed integer non-linear mathematical model (MINLP) is developed to determine optimal price of selling product

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Schuster, Ervin G. "Revenue Sharing and Resource Management in Western States." Western Journal of Applied Forestry 11, no. 1 (1996): 20–24. http://dx.doi.org/10.1093/wjaf/11.1.20.

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Abstract Natural resource management agencies share revenue from sale of commodities with Western States (states north and west of Kansas and New Mexico) through five important programs, including the 25% Fund and PILT. Since 1977, the aggregate value of these payments has increased by about two-thirds, when measured in current dollars; in constant dollars, the aggregate value has decreased by about one-tenth. Revenues shared through the Mineral Lands Leasing Act accounted for the most (49%), and the Taylor Grazing Act accounted for the least (1%). An overview of major revenue-sharing programs

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