OLIBs PSAK 73 Logo

OLIBs PSAK 73

OLIBs PSAK 73

OLIBs PSAK 73

PSAK 73 is an accounting standard issued by the Indonesian Institute of Accountants (IAI) that regulates the accounting treatment for leases (Recognition, Measurement, Presentation, and Disclosure). PSAK 73 is adopted from IFRS 16 (International Financial Reporting Standards). PSAK 73 aims to ensure that the lessee and lessor provide relevant information in a correct manner, reflecting the substance of the lease transactions, and providing better transparency regarding the obligations and assets related to lease agreements.

PSAK 73 is an accounting standard issued by the Indonesian Institute of Accountants (IAI) that regulates the accounting treatment for leases (Recognition, Measurement, Presentation, and Disclosure). PSAK 73 is adopted from IFRS 16 (International Financial Reporting Standards). PSAK 73 aims to ensure that the lessee and lessor provide relevant information in a correct manner, reflecting the substance of the lease transactions, and providing better transparency regarding the obligations and assets related to lease agreements.

Trusted by banking institutions throughout Indonesia

Trusted by banking institutions throughout Indonesia

The best solution for every aspect of business operations

The best solution for every aspect of business operations

The best solution for every aspect of business operations

Collega offers integrated digital solutions to accelerate banking and financial transformation — Designed to enhance the efficiency, security, and reliability of your business.

Collega offers integrated digital solutions to accelerate banking and financial transformation — Designed to enhance the efficiency, security, and reliability of your business.

Collega offers integrated digital solutions to accelerate banking and financial transformation — Designed to enhance the efficiency, security, and reliability of your business.

Main Features

Main Features

Main Features

Centralized Lease Contract Management

Recording and managing all rental contracts in one system.

Calculation of Asset Rights and Lease Liabilities

Accounting Journal Automation

Recalculation & Contract Changes

Reporting & Analytics Dashboard

Centralized Lease Contract Management

Recording and managing all rental contracts in one system.

Calculation of Asset Rights and Lease Liabilities

Accounting Journal Automation

Recalculation & Contract Changes

Reporting & Analytics Dashboard

Centralized Lease Contract Management

Recording and managing all rental contracts in one system.

Calculation of Asset Rights and Lease Liabilities

Accounting Journal Automation

Recalculation & Contract Changes

Reporting & Analytics Dashboard

Product Advantages

Product Advantages

Product Advantages

OLIBs PSAK 73

OLIBs PSAK 73

OLIBs PSAK 73

What Our Clients Say about Collega

What Our Clients Say about Collega

What Our Clients Say about Collega

Why Choose Collega

Why Choose Collega

Why Choose Collega

For over 20 years, Collega has been a partner in digital transformation for banks and financial institutions in Indonesia – providing reliable, secure, and scalable technology solutions.

For over 20 years, Collega has been a partner in digital transformation for banks and financial institutions in Indonesia – providing reliable, secure, and scalable technology solutions.

For over 20 years, Collega has been a partner in digital transformation for banks and financial institutions in Indonesia – providing reliable, secure, and scalable technology solutions.

Deep Expertise in the Financial Industry

Experienced for more than 20 years in core banking, payment, and digital financial solution development for dozens of banks in Indonesia.

Security & Compliance Guaranteed

All Collega solutions comply with BI–OJK regulations and data security standards, ensuring that your system is always safe and in accordance with requirements.

Integrated & Scalable Technology

A modular and flexible solution, easy to integrate, and ready to grow with your business needs.

Collaborative Approach

We become strategic partners who understand your challenges and collaboratively design impactful solutions for operations and customers.

20+ Years of Experience

Our long track record stands as evidence of our commitment to delivering stable, innovative, and result-oriented solutions.

30+ Banks & Financial Institutions Trust Us

Collega is trusted by more than 30 regional banks and national financial institutions to manage their digital systems and services.

Deep Expertise in the Financial Industry

Experienced for more than 20 years in core banking, payment, and digital financial solution development for dozens of banks in Indonesia.

Security & Compliance Guaranteed

All Collega solutions comply with BI–OJK regulations and data security standards, ensuring that your system is always safe and in accordance with requirements.

Integrated & Scalable Technology

A modular and flexible solution, easy to integrate, and ready to grow with your business needs.

Collaborative Approach

We become strategic partners who understand your challenges and collaboratively design impactful solutions for operations and customers.

20+ Years of Experience

Our long track record stands as evidence of our commitment to delivering stable, innovative, and result-oriented solutions.

30+ Banks & Financial Institutions Trust Us

Collega is trusted by more than 30 regional banks and national financial institutions to manage their digital systems and services.

FAQ about the product

FAQ about the product

FAQ about the product

OLIBs PSAK 73

OLIBs PSAK 73

OLIBs PSAK 73

Do you have any other questions?

Do you have any other questions?

Do you have any other questions?

What is OLIBs PSAK 73?

What is PSAK 73?

What is the purpose of the implementation of PSAK 73?

What are the main changes in PSAK 73 compared to the previous standards?

How do OLIBs PSAK 73 help banks?

What are the benefits of OLIBs PSAK 73 for financial statements?

Does PSAK 73 impact the bank's balance sheet structure?

What is OLIBs PSAK 73?

What is PSAK 73?

What is the purpose of the implementation of PSAK 73?

What are the main changes in PSAK 73 compared to the previous standards?

How do OLIBs PSAK 73 help banks?

What are the benefits of OLIBs PSAK 73 for financial statements?

Does PSAK 73 impact the bank's balance sheet structure?

What is OLIBs PSAK 73?

What is PSAK 73?

What is the purpose of the implementation of PSAK 73?

What are the main changes in PSAK 73 compared to the previous standards?

How do OLIBs PSAK 73 help banks?

What are the benefits of OLIBs PSAK 73 for financial statements?

Does PSAK 73 impact the bank's balance sheet structure?

Let's Realize Your Banking Digital Transformation

The Collega Team is ready to help design the best solutions according to your business needs and regulations.

Let's Realize Your Banking Digital Transformation

The Collega Team is ready to help design the best solutions according to your business needs and regulations.

Let's Realize Your Banking Digital Transformation

The Collega Team is ready to help design the best solutions according to your business needs and regulations.

© 2026 PT Collega Inti Pratama. All Rights Reserved.

Privacy Policies

Sitemap

Address

Talavera Office Park

Jl. Letjen TB. Simatupang Kavling 22 - 26 Cilandak South Jakarta 12430

+622175924428

+622175924408

marketing@collega.co.id

© 2026 PT Collega Inti Pratama. All Rights Reserved.

Privacy Policies

Sitemap

Address

Talavera Office Park

Jl. Letjen TB. Simatupang Kavling 22 - 26 Cilandak South Jakarta 12430

+622175924428

+622175924408

marketing@collega.co.id

© 2026 PT Collega Inti Pratama. All Rights Reserved.

Privacy Policies

Sitemap