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All Journal Jurnal Manajemen Kreatif dan Inovasi Neraca Manajemen, Akuntansi, dan Ekonomi
Dania Dwi Rinita
Universitas Tidar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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PENTINGNYA AUDIT SIKLUS PENDANAAN DALAM MENINGKATAN KEPERCAYAN INVESTOR DAN DONATUR Dania Dwi Rinita; Mia Nurmalia; Krisna Rizqi Ramadhan; Herlina Manurung
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 2 No. 6 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v2i6.1185

Abstract

Penelitian ini membahas pentingnya audit siklus pendanaan dalam meningkatkan kepercayaan investor dan donatur. Audit siklus pendanaan memastikan transparansi dalam pengelolaan dana, mengurangi risiko penyalahgunaan dana, dan meningkatkan integritas organisasi. Penelitian ini juga mengevaluasi pengaruh audit siklus pendanaan terhadap kredibilitas perusahaan, yang merupakan faktor penting dalam pengambilan keputusan investor dan donatur. Audit siklus pendanaan dianggap sebagai langkah krusial untuk menciptakan lingkungan keuangan yang dapat diandalkan bagi para penyumbang dan investor. Metodelogi penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif. Hasil penelitian menunjukkan bahwa audit siklus pendanaan membantu organisasi menghadapi lingkungan bisnis yang penuh dengan ketidakpastian. Dengan mengimplementasikan praktik audit, organisasi dapat membangun dan meningkatkan kepercayaan investor serta donatur, yang merupakan modal penting bagi kesinambungan operasional organisasi.
Implementasi PSAK 10 dalam Menyusun Laporan Keuangan (Transaksi Mata Uang Asing) Mia Nurmalia; Yunita Indah Saputri; Vanio Bagas Saputra; Dania Dwi Rinita; Endang Kartini Panggiarti
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i1.2190

Abstract

Accounting for foreign currency transactions is an important aspect in the scope of corporate finance, especially in the context of business globalization. PSAK 10 (Statement of Financial Accounting Standards) regulates this aspect and provides guidelines on how companies should account for transactions in foreign currencies as well as related financial reporting. This research explores the implementation of PSAK 10 in preparing financial reports, with a focus on foreign currency transactions. In PSAK 10, companies are directed to use the foreign currency exchange rate on the transaction date to measure transactions in foreign currency. In addition, significant changes in foreign currency exchange rates after the transaction date are also taken into account and recognized as exchange gain or loss. A deep understanding of the application of these provisions is crucial so that financial reports accurately reflect the company's financial position. Through literature research and analysis of accounting practices, this article investigates how companies effectively manage foreign currency risks and present relevant and reliable information in their financial reports. A comparison between the methods used by companies in implementing PSAK 10 and best practices in the industry is explained to provide a comprehensive picture. It is hoped that the results of this research will provide in-depth insight into the challenges, opportunities and best policies in dealing with foreign currency transactions based on PSAK 10. The practical implications of compliance with this standard, as well as the potential impact on corporate financial decisions, will also be reviewed. With a better understanding of foreign currency transaction accounting, companies are expected to improve the quality and credibility of their financial reports in an ever-expanding global market.
Implementasi PSAK 10 dalam Menyusun Laporan Keuangan (Transaksi Mata Uang Asing) Mia Nurmalia; Yunita Indah Saputri; Vanio Bagas Saputra; Dania Dwi Rinita; Endang Kartini Panggiarti
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i1.2190

Abstract

Accounting for foreign currency transactions is an important aspect in the scope of corporate finance, especially in the context of business globalization. PSAK 10 (Statement of Financial Accounting Standards) regulates this aspect and provides guidelines on how companies should account for transactions in foreign currencies as well as related financial reporting. This research explores the implementation of PSAK 10 in preparing financial reports, with a focus on foreign currency transactions. In PSAK 10, companies are directed to use the foreign currency exchange rate on the transaction date to measure transactions in foreign currency. In addition, significant changes in foreign currency exchange rates after the transaction date are also taken into account and recognized as exchange gain or loss. A deep understanding of the application of these provisions is crucial so that financial reports accurately reflect the company's financial position. Through literature research and analysis of accounting practices, this article investigates how companies effectively manage foreign currency risks and present relevant and reliable information in their financial reports. A comparison between the methods used by companies in implementing PSAK 10 and best practices in the industry is explained to provide a comprehensive picture. It is hoped that the results of this research will provide in-depth insight into the challenges, opportunities and best policies in dealing with foreign currency transactions based on PSAK 10. The practical implications of compliance with this standard, as well as the potential impact on corporate financial decisions, will also be reviewed. With a better understanding of foreign currency transaction accounting, companies are expected to improve the quality and credibility of their financial reports in an ever-expanding global market.
Co-Authors Endang Kartini Panggiarti Krisna Rizqi Ramadhan Manurung, Herlina Mia Nurmalia Vanio Bagas Saputra Yunita Indah Saputri