Analisis Perlakuan Akuntansi Atas Selisih Kurs Dan Transaksi Dalam Mata Uang Asing Serta Pengaruhnya Terhadap Laporan Keuangan PT Fks Food Sejahtera
DOI:
https://doi.org/10.59581/jka-widyakarya.v2i1.2158Keywords:
Foreign Exchange Difference, Foreign Currency TransactionsAbstract
The purpose of this article is to analyze the treatment of foreign exchange differences and foreign currency transactions at PT FKS Food Sejahtera. At PT FKS Food Sejahtera, exchange rate differences and foreign currency transactions arise from overseas subsidiaries, loans, export sales, and various costs of the company's main purchases. The method used in this research is qualitative research, where PT FKS Food Sejahtera is the object of research. Information and data collection were obtained from literature studies and previous articles related to this topic, as well as PT FKS Food Sejahtera data taken from the annual report of PT FKS Food Sejahtera. The results showed that the treatment of foreign exchange differences and transactions in foreign currencies carried out by PT FKS Food Sejahtera was in accordance with the current PSAK.
References
Dr. Farida Nugrahani, M. H. (2008). dalam Penelitian Pendidikan Bahasa. 信阳师范学院, 1(1), 305.
Khaerudin, T., Aileen Okta Azalia, Nabilah Maulita, & Endang Kartini Panggiarti. (2023). Penyusunan Laporan Keuangan Konsolidasi Berdasarkan Penerapan Psak No. 15, Psak No. 22 Dan Psak No. 65. EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan, 10(2), 308–315. https://doi.org/10.30640/ekonomika45.v10i2.815
Konsolidasian, L. K., & Statements, C. F. (2021). PT FKS Food Sejahtera Tbk ( Dahulu / Formerly PT Tiga Pilar Sejahtera Food Tbk ) dan entitas anaknya / and its subsidiaries. 2023.
Y. Jogi Christiawan. (1999). Psak No. 52 - Mata Uang Pelaporan Sebuah Contoh Penerapan. Jurnal Akuntansi Dan Keuangan, 1(1), 16–27.
Bogicevic, J. (2013). Accounting implications of foreign currency transactions translation and hedging. Ekonomski Horizonti, 15(2), 133–148. https://doi.org/10.5937/ekonhor1302133b
Diva Prameswary, A. (n.d.). PENERAPAN PSAK NO. 10 ATAS SELISIH KURS DAN TRANSAKSI MATA UANG ASING SERTA PENGARUHNYA PADA LAPORAN KEUANGAN Nur Fadjrih Asyik Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. 10.
Konsolidasian, L. K., & Statements, C. F. (2021). PT FKS Food Sejahtera Tbk ( Dahulu / Formerly PT Tiga Pilar Sejahtera Food Tbk ) dan entitas anaknya / and its subsidiaries. 2023.
Ngulya, F., Yudhitya, K. D., & Panggiarti, E. K. (2023). Analisis Selisih Kurs Dan Transaksi Mata Uang Asing Pada PT Indofood Sukses Makmur Tbk. Akuntansiku, 2(2), 101–107. https://doi.org/10.54957/akuntansiku.v2i2.202
Putra, R. E. (2018). Dalam Mata Uang Asing Serta Pengaruhnya Terhadap Laporan Keuangan (Studi Kasus Pada Pt.Appipa Indonesia) Analysis of Accounting Treatments on the Difference of Exchange and Transactions in Foreign Eyes and Its Effect on Financial Statements (Case Study in. Measurement, 12(2), 180–191.
Saprudin, S., Aini, Q., & Napitupulu, A. M. P. (2021). Perlakuan Akuntansi Atas Selisih Kurs Dalam Transaksi Mata Uang Asing Terhadap Laba Bersih Pada Pt. Dianta Mitrafairindo Internasional. Jurnal Akuntansi Dan Perpajakan Jayakarta, 3(1), 30–43. https://doi.org/10.53825/japjayakarta.v3i1.80
Skripsi, A. (n.d.). Universitas Surabaya Fakultas Farmasi. 04.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Uslifa Nurfagfira, Arif Kurniawan, Rio Rohman Saputra, Endang Kartini Panggiarti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
