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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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Journal : CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis

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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.
Co-Authors Arlitha Putri Anggraeni Chrisant Mey Az Zahra Selly Ishnawati Puspitasari Uswatul Maghfiroh