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Annisa Ulfa Indriani
Universitas Mataram

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Analisis Akuntansi Untuk Transaksi Mata Uang Asing Pada PT Indofood Sukses Makmur Tbk Annisa Ulfa Indriani; Zihaddiah Fitri Azzahra; Baiq Sindi Winarti; Cahyani Risty Utami
Zentrum Economic, Business, Management, Accounting Research Vol. 2 No. 3 (2024): ZEBMAR, September 2024
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/skch8524

Abstract

This study analyzes the application of accounting for foreign currency transactions at PT Indofood Sukses Makmur Tbk. The objectives of the study are to analyze the application of accounting standards related to foreign currency transactions, identify the impact of exchange rate fluctuations, and evaluate exchange rate risk management methods. The study uses a qualitative descriptive method with secondary data collected through document analysis. The results of the study indicate that PT Indofood applies PSAK No. 221 in recording foreign currency transactions, uses Rupiah as the functional currency, and records exchange rate differences separately from operating profit and loss. The company manages exchange rate risk through currency hedging, payment negotiations in Rupiah, and product price adjustments. The implementation of this strategy allows PT Indofood to maintain financial stability amidst fluctuations in foreign exchange rates.
Co-Authors Baiq Sindi Winarti Cahyani Risty Utami Zihaddiah Fitri Azzahra