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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Riset Mahasiswa Akuntansi
Kamilatuzzahirah, Siti Alifany
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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.
Studi Etnografi: Makna Biaya dalam Tradisi Sadeka Ponan di Desa Poto Kamilatuzzahirah, Siti Alifany; Jumaidi, Lalu Takdir
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.v10i4.670

Abstract

This research was purposed to find out the meaning of cost in Sadeka Ponan Tradition. The research was conducted in Poto Village, Moyo Hilir Sub-district, Sumbawa Regency using a qualitative method of ethnographic approach with an interpretive paradigm. Data were collected by interviewing sources or informants and processed using Spradley's ethnographic approach. The Sadeka Ponan tradition is a tradition carried out annually by the people of Poto Village after the planting season (rice) as a form of gratitude and hope that the plants can be fertile and the results are abundant. There are two concepts of the meaning of costs in this tradition, namely the concept of matching non-profit organizations and the concept of matching business. In the concept of matching non-profit, the meaning of costs in this tradition is as a form of sadeka or charity, batompok ke ina kemina or gathering with relatives, conflict resolution, bearer of blessings, reseki or sustenance. While in the concept of business matching, this tradition is expected to be able to become a tourism object that becomes a forum for income for Poto Village residents. This research is expected to be able to provide renewal in interpreting costs in a culture but still with an in-depth view of accounting principles.
Co-Authors Ayu, Nurmaya Ade Kresna Jumaidi, Lalu Takdir Mawarni, Rika Pitriyani, Putri Rahayu Rizki, Novia