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All Journal Primanomics : Jurnal Ekonomi & Bisnis Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Waisya : Jurnal Ekonomi Hindu Equivalent : Journal of Economic, Accounting and Management
Novia Rizki
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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KOMPARASI PRAKTIK GREEN ACCOUNTING PADA PERUSAHAAN DI INDONESIA: PERSPEKTIF PERUSAHAAN JASA DAN PERUSAHAAN DAGANG Novia Rizki; Victoria K. Priyambodo; Paradisa Sukma; Ni Putu Ari Aryawati
Waisya : Jurnal Ekonomi Hindu Vol 2 No 1 (2023)
Publisher : Institut Agama Hindu Negeri Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/jw.v2i1.941

Abstract

This study aims to determine the similarities and differences betweenservice and trading companies' green accounting practices. PT BankMandiri (Persero) Tbk is used as a sample for service companies andPT Matahari Department Store Tbk is a sample for tradingcompanies. The method used descriptive comparative by comparingthe green accounting practices of the two companies disclosed in theirannual reports and sustainability reports. These two companies donot carry out production activities, but both provide quitecomprehensive environmental responsibilities. The two companiesrecycle waste, offer environmentally friendly products, reduce the useof plastic and paper, and work to reduce the negative effects ofgreenhouse gas emissions. The difference between the two lies inwhether or not a special team handles the environment and thedifferent components included in the details of environmentalmanagement costs.
Transaksi Derivatif Lindung Nilai (Hedging) pada PT Amman Mineral Internasional Tbk. (2023) Lestari, Nadiyah; Ninies Maylaffaiza; Reza Amelia Hidayati; Novia Rizki
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 2 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i2.3336

Abstract

PT Amman Mineral Internasional Tbk merupakan perusahaan multinasional yang bergerak di sektor pertambangan. Transaksi multinasional yang dilakukan menyebabkan meningkatanya risiko fluktuasi nilai tukar mata uang dan suku bunga yang dapat memengaruhi stabilitas keuangan perusahaan. Dalam rangka mengelola risiko tersebut, perusahaan menerapkan strategi lindung nilai (hedging) dengan menggunakan instrumen derivatif. Penelitian ini bertujuan untuk menganalisis efektivitas penggunaan instrumen derivatif dalam pengelolaan risiko keuangan di PT Amman Mineral Internasional Tbk pada tahun 2023. Metode yang digunakan dalam penelitian ini adalah content analysis terhadap laporan keuangan perusahaan yang bersumber dari Bursa Efek Indonesia. Instrumen derivatif yang digunakan oleh PT Amman Mineral meliputi Cross Currency Swap (CCS) dan Interest Rate Swap (IRS), di mana CCS digunakan untuk mengelola risiko nilai tukar dengan pertukaran pembayaran dalam dua mata uang yang berbeda, sementara IRS digunakan untuk mengelola risiko suku bunga dengan menukar pembayaran bunga tetap dengan bunga mengambang. Hasil penelitian menunjukkan bahwa perusahaan secara signifikan meningkatkan penggunaan instrumen derivatif ini pada tahun 2023, terutama pada aset CCS yang meningkat dari USD 2.975 ribu menjadi USD 9.700 ribu, serta liabilitas CCS yang juga mengalami peningkatan. Instrumen IRS juga terbukti efektif dalam membantu perusahaan mengelola arus kas dan menjaga stabilitas keuangan di tengah fluktuasi suku bunga global. Secara keseluruhan, penggunaan instrumen derivatif oleh PT Amman Mineral terbukti berhasil meminimalkan dampak negatif dari fluktuasi pasar dan memberikan kontribusi positif terhadap kinerja keuangan perusahaan, terutama dalam menghadapi risiko nilai tukar dan suku bunga yang terus berubah di pasar global.
Analysis Of Exchange Rate Differences And Foreign Currency Transactions In The Financial Statements Of PT. Smartfren Telecom Tbk Nabila Maharani Rahayu; Nabila Putri Maharani; Nadya Eka Juliana; Novia Rizki
Primanomics : Jurnal Ekonomi & Bisnis Vol. 23 No. 1 (2025): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v23i1.3372

Abstract

Companies all over the world now transact in a variety of foreign currencies due to globalization and the growth of international markets. One of the leading technology companies on the Indonesia Stock Exchange, PT. Smartfren Telecom Tbk., also faces complicated foreign currency transactions. The company frequently conducts cross-border transactions, which requires careful monitoring and reporting on foreign currency transactions and exchange rate differences. The purpose of this study is to find out the difference in exchange rates and foreign currency transactions in the consolidated financial statements and to evaluate how effective the policies and practices used by PT. Smartfren Telecom Tbk. in managing foreign currency risk. The analysis method in this study uses a quantitative descriptive approach, where data is collected through a literature review of various articles, journals, literature, and other references that are relevant to data sources derived from the Annual Report and Notes on the Financial Statements (CALK) of PT. Smartfren Telecom Tbk in 2023. The results of this study show that foreign currency transactions and exchange rate differences have been treated in accordance with PSAK 221. In preparing its consolidated financial statements, PT. Smartfren Telecom Tbk. complies with PSAK 221 on the use of foreign currency. In addition, the company has recognized the exchange rate difference in the income statement precisely, so that its financial statements accurately reflect financial performance in the context of exchange rate changes.
Analisis Pelaporan Selisih Kurs dan Pengelolaan Risiko Akibat Transaksi Mata Uang Asing pada PT Unilever Indonesia Tbk Niril Hemayanti; Puteri Erin Wulandari; Rahila Muyassaroh; Novia Rizki
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i2s.719

Abstract

Abstract : This study aims to analyze how the reporting of exchange rate differences and risk management due to foreign currency transactions at PT Unilever Indonesia Tbk. This study uses a descriptive research method with a qualitative approach. The type of data used is a literature study obtained from the financial statements of PT Unilever Indonesia Tbk in 2023 and previous relevant studies. The results of this study indicate that. PT Unilever Indonesia Tbk uses PSAK 10 which has now been changed to PSAK 221 to describe its account entities into rupiah. In the financial statements of PT Unilever Indonesia Tbk, monetary assets are recorded and converted into rupiah at the closing rate, namely the December 31 exchange rate. Then expenses and income or accounts in Profit/Loss are recorded using the average rate and each exchange rate difference is recorded differently. Abstrak : Penelitian ini bertujuan untuk menganalisis bagaimana pelaporan selisih kurs dan pengelolaan risiko akibat transaksi mata uang asing pada PT Unilever Indonesia Tbk. Penelitian ini menggunakan metode penelitian deskriptif dengan pendekatan kualitatif. Jenis data yang digunakan merupakan studi literatur yang diperoleh dari laporan keuangan PT Unilever Indonesia Tbk tahun 2023 dan penelitian-penelitian sebelumnya yang relevan. Hasil penelitian ini menunjukkan bahwa. PT Unilever Indonesia Tbk menggunakan PSAK 10 yang saat ini diubah menjadi PSAK 221 untuk menjabarkan akun-akun entitasnya ke mata uang rupiah. Dalam laporan keuangan PT Unilever Indonesia Tbk, aset moneter dicatat dan diubah ke dalam mata uang rupiah dengan kurs penutup yaitu kurs 31 Desember. Kemudian beban dan pendapatan atau akun-akun pada Laba/ Rugi dicatat menggunakan kurs rata-rata dan setiap perbedaan kurs dicatat secara berbeda.  
Co-Authors Lestari, Nadiyah Nabila Maharani Rahayu Nabila Putri Maharani Nadya Eka Juliana Ni Putu Ari Aryawati Ninies Maylaffaiza Niril Hemayanti Paradisa Sukma Puteri Erin Wulandari Rahila Muyassaroh Reza Amelia Hidayati Victoria K. Priyambodo