Analisis Perlakuan Akuntansi Atas Selisih Kurs Dalam Transaksi Mata Uang Asing PT Industri Jamu Dan Farmasi Sido Muncul Tbk

Eka Fitriyani; Indriyani Nur Isnaeni; Satria Dwiky Sektiawan; Endang Kartini Panggiarti

doi:10.59581/jka-widyakarya.v2i1.2095

Authors

Eka Fitriyani Universitas Tidar
Indriyani Nur Isnaeni Universitas Tidar
Satria Dwiky Sektiawan Universitas Tidar
Endang Kartini Panggiarti Universitas Tidar

DOI:

https://doi.org/10.59581/jka-widyakarya.v2i1.2095

Keywords:

Exchange Rate Differences, Foreign Currency Transactions, Consolidated Financial Statements, Functional Currency, FAS No. 10, Foreign Exchange Rate Risk

Abstract

This research examines the accounting treatment of exchange rate differences and foreign currency transactions at PT Industri Jamu and Farmasi Sido Muncul Tbk, focusing on understanding the Financial Accounting Standards (FAS), particularly FAS No. 10. The analysis is conducted on the company's consolidated financial statements, exploring the impact of foreign exchange transactions, determination of functional currency, and foreign exchange rate risk. The results indicate that the company has adhered well to FAS provisions in presenting information regarding exchange rate differences and foreign currency transactions.

References

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Yudhitya, K. D., Ngulya, F., Endang, D., & Panggiarti, K. (N.D.). Analisis Selisih Kurs Dan Transaksi Mata Uang Asing Pada Pt Indofood Sukses Makmur Tbk (Vol. 2, Issue 2).