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All Journal Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Kendali Akuntansi
Rosario Putri Kusumaningtyas Mba Balu
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Economics, Econometrics & Finance

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Penerapan Strategi Lindung Nilai Pada Perusahaan Otomotif: Studi Kasus PT Astra International TBK Sektor Otomotif Anna Mubarokah; Alya Sari Khanifah; Rosario Putri Kusumaningtyas Mba Balu; Endang Kartini Panggiarti
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.2062

Abstract

The importance of hedging is manifested in an international context, multinational companies face unique challenges related to currency fluctuations and geopolitical risks. PT Astra as a leading company in Indonesia with a very diverse business portfolio, is an interesting subject to be researched related to the strategies and hedging practices applied. Hedging can be done through various financial instruments such as futures, options, swaps, and other derivative instruments. PT Astra has successfully implemented an effective hedging strategy in dealing with risks in the automotive industry. This success is supported by the involvement of related parties, coordination between departments, and a good understanding of risk factors.
Membangun Kepercayaan dan Memahami Etika Profesional Auditor Dias Ayuk Nurutami; Rosario Putri Kusumaningtyas Mba Balu; Muhammad Farih Fuadi; Ahya Amalia Lutfiana; Esti Rahmandani; Herlina Manurung
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i3.2902

Abstract

Related to ethical audits in the present. This research uses literature methods from various articles and books that have been done before. The goal is to find out how a good auditor behaves and still carries out audit ethics professionally. In this preparation using research methods with a literature approach to explore a deep understanding of auditing ethics. The writing of this article focuses on audit ethics that apply Accounting Standards to achieve better audit quality and is based on audit professional ethics. The literature review provides understandingthat a good understanding of audit professional ethics is very important in effective and accountable audit practice.The ethical principles of the audit profession, such as independence, objectivity, integrity, and confidentiality, provide an important framework for auditors in carrying out their work. Through a deep understanding of audit ethics, auditors can carry out their responsibilities with integrity and objectivity, and maintain trust in the public audit profession. In this regard, literature review is a valuable tool in gaining comprehensive insight into professional ethics auditing, as well as building a solid foundation for ethical and dignified auditing practices.
Co-Authors Ahya Amalia Lutfiana Alya Sari Khanifah Anna Mubarokah Dias Ayuk Nurutami Endang Kartini Panggiarti Esti Rahmandani Herlina Manurung Muhammad Farih Fuadi