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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Riset Mahasiswa Akuntansi
Ayu, Nurmaya Ade Kresna
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Penjabaran Transaksi Valuta Asing Pada PT Bank Central Asia Tbk Tahun 2022 Dan 2023 Ayu, Nurmaya Ade Kresna; Kamilatuzzahirah, Siti Alifany; Mawarni, Rika; Pitriyani, Putri Rahayu; Rizki, Novia
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 4 (2024): Jurnal Riset Mahasiswa Akuntansi, Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i4.1541

Abstract

In practice, foreign currency transactions have the potential to generate foreign exchange differences (foreign exchange gain or loss) which can affect the company in terms of financial statements. Fluctuations This study aims to analyze the translation of foreign exchange transactions that occurred at PT BCA in 2022 and 2023. This research uses descriptive research methods using a quantitative approach, which is carried out by analyzing the financial statements of PT Bank Central Asia Tbk. in the period 2022 and 2023. The data in this study comes from secondary data obtained from the financial statements of PT Bank Central Asia. The results of this study are the determination of the functional currency and the translation process that occurs in the PT BCA company causing exchange rate differences presented in the equity group in the consolidated financial position in accordance with PSAK 221 regulations.
Analisis Pengakuan Pendapatan Dan Pembebanan Biaya Kontrak Konstruksi Menurut PSAK No. 72 Pada Perusahaan Jasa Konstruksi (Studi Pada Cv. Wanamartha Anugerah Samawa) Ayu, Nurmaya Ade Kresna; Mariadi, Yusli
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 10 No. 4 (2024): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v10i4.655

Abstract

The decision-makingg made by the company is reflected from the resulting of financial statements. However, there are several companies that complete financial statements only for tax reporting needs, so they do not fo through the auditing process by expert and the report cannot be confirmed whether it is in accordance with the applicable accounting standards, especially in revenue recognition and cost charging, which are two important components of a company’s profit or loss generator. The purpose is ti describe how the analysis of revenue recognition and cost charging according to the Financial Accounting Standards Statement (PSAK) No. 72 in construction service companies CV. Wanamartha Anugerah. This research is qualitative descriptive and data collectiong techniques are interview and documentation. The result is that revenue recognition of CV. Wanamartha has been in accordance with PSAK 72 but the cost charging on the CV. Wanamartha is not in accordance with PSAK 72.
Co-Authors Kamilatuzzahirah, Siti Alifany Mawarni, Rika Pitriyani, Putri Rahayu Rizki, Novia YUSLI MARIADI