摘要:ABSTRACT :SMA Yayasan Sejahtera 1 Depok is a foundation which organizes educationalactivities with the aim to improve the quality of education. The Foundation hasheld a lease contract with PT Mitsui Leasing Capital Indonesia To finance fixedassets of the vehicle 1 (one) unit of the car with a brand of Suzuki APV 2007.This research was conducted to determine whether the comparison of alternativefinancing through leasing is more profitable than the alternatives through loansfrom the Bank. In analyzing the data, researchers used a comparison method thatcompares the cost of the present value of cash flow out of each alternatives.