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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Kendali Akuntansi
Nita Tri Wahyuni
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Economics, Econometrics & Finance

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Analisis Selisih Kurs Dan Transaksi Mata Uang Asing Terhadap Laporan Keuangan Pada PT Mayora Indah Tbk Uswatul Maghfiroh; Nita Tri Wahyuni
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 1 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i1.2296

Abstract

The aim of this study is to examine how PT Mayora Indah Tbk handles exchange rate variances and foreign currency transactions. At PT Mayora Indah Tbk, instances of exchange rate variances and foreign currency transactions arise from the existence of subsidiaries overseas, loans, export sales, and certain significant company acquisitions. The qualitative research method is employed, with PT Mayora Indah Tbk as the subject of investigation. The collection of data and information utilizes library research methods and information extracted from PT Mayora Indah Tbk's Annual Report. The findings of the study indicate that the treatment of exchange rate variances and foreign currency transactions at PT Mayora Indah Tbk aligns with the relevant PSAK. Nonetheless, the study is constrained as it relies on data from publicly distributed financial statements and concentrates solely on the account of other income exchange rate variances in the elaboration of financial statements. The researcher looks forward to improved and more intricate research endeavors in the future.
Peran Whistleblowing System Dalam Pencegahan Kecurangan Dana Organisasi Kemahasiswaan Nita Tri Wahyuni; Uswatul Maghfiroh; Arlitha Putri Anggraeni; Selly Ishnawati Puspitasari; Chrisant Mey Az Zahra
Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i2.2835

Abstract

The aim of this research is to determine the implementation of the whystleblowing system in PTN student organizations in Central Java Province, the level of disclosure of student fund fraud cases found with the whystleblowing system, and to find out how to build an effective whystleblowing system in student organizations. This research uses primary data with qualitative analysis techniques using a descriptive approach. The implementation of the whistleblowing system in PTN student organizations in Central Java Province not only aims to detect and overcome potential ethical violations, but also to increase the trust and integrity of the entire campus community. The level of fraud revealed through the Whistleblowing System can vary, depending on factors such as the size of the institution, internal policies, and the level of awareness of organizational staff about the importance of reporting fraud. An effective whistleblowing system in the context of student organizations involves a series of strategic steps and attention to key elements that include developing a system that not only facilitates safe and anonymous reporting, but also encourages a culture of transparency, integrity and fairness among organizational members.
Co-Authors Arlitha Putri Anggraeni Chrisant Mey Az Zahra Selly Ishnawati Puspitasari Uswatul Maghfiroh