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All Journal JURNAL ILMIAH GLOBAL EDUCATION Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Candradewi, Ida Ayu Prabashinta
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Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ANALISIS PSAK 10 ATAS SELISIH KURS DAN TRANSAKSI VALUTA ASING SERTA IMPLIKASINYA TERHADAP LABA Candradewi, Ida Ayu Prabashinta; Komang Artrilens Astiti; Siti Rahmaliani; Syabrina Octavia; Widi Zohriana; Wulandari Agustiningsih
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 2 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i2.1390

Abstract

Sebagai perusahaan multinasional, PT Mandom Indonesia Tbk. sering melakukan transaksi dalam berbagai mata uang asing, sehingga menimbulkan selisih kurs yang dapat mempengaruhi laba perusahaan. Penelitian ini bertujuan untuk mengkaji penerapan PSAK 10 dalam pencatatan transaksi valuta asing dan pelaporan keuangan pada PT Mandom Indonesia Tbk. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Data dikumpulkan melalui studi literatur dan analisis laporan keuangan tahunan perusahaan. Hasil penelitian menunjukkan bahwa PT Mandom Indonesia Tbk. telah menerapkan PSAK 10 dalam pelaporan keuangan konsolidasi. Perusahaan menggunakan biaya historis sebagai dasar pelaporan, kecuali untuk instrumen keuangan tertentu yang diukur pada nilai wajar. Penerapan PSAK 10 membantu perusahaan dalam mengelola risiko nilai tukar dan memberikan informasi keuangan yang lebih akurat terkait transaksi valuta asing. Penelitian ini memberikan wawasan mengenai pentingnya PSAK 10 bagi perusahaan multinasional dalam mengelola kompleksitas transaksi valuta asing dan dampaknya terhadap kinerja keuangan. Kata Kunci: PSAK 10, Selisih Kurs, Valuta Asing, Laba
Analisis Risiko dan Strategi Mitigasi pada UMKM Buket Bunga di Lombok: Studi Kasus 10 UMKM Buket Bunga Candradewi, Ida Ayu Prabashinta; Cahyaningtyas, Susi Retna
Jurnal Ilmiah Global Education Vol. 6 No. 2 (2025): JURNAL ILMIAH GLOBAL EDUCATION, Volume 6 Nomor 2
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i2.3696

Abstract

Flower bouquet SMEs in Lombok have great growth potential in the creative industry, but face various risks that can affect the sustainability of their business. This study aims to identify the types of risks faced, analyze the main causes of the risks, and formulate mitigation strategies that can be applied by flower bouquet SMEs. The method used in this study is the House of Risk (HOR), which consists of two phases: identification and risk assessment (HOR phase 1) and design of mitigation strategies (HOR phase 2). The results of the study indicate that the main risks faced by flower bouquet SMEs in Lombok include delays in procurement of raw materials, sudden increases in the price of fresh flowers, lack of employee training, and lack of quality control in product delivery. Based on the HOR analysis, the prioritized mitigation strategies include collaborating with more than one supplier, conducting routine training for employees, implementing quality inspection procedures before delivery, diversifying products, and optimizing digital marketing to increase competitiveness. With the implementation of effective mitigation strategies, it is hoped that flower bouquet SMEs in Lombok can increase their business resilience and competitiveness in the creative industry market.
Co-Authors Agustiningsih, Wulandari Cahyaningtyas, Susi Retna Komang Artrilens Astiti Siti Rahmaliani Syabrina Octavia Widi Zohriana