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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.
Pengaruh Perputaran Kas, Perputaran Persediaan Dan Perputaran Piutang Terhadap Profitabilitas : Studi Kasus Pada Koperasi Pegawai Perum Bulog NTB (Kopel) Periode 2019-2023 Pitriyani, Putri Rahayu; Pusparini, Herlina
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.v6i2.3772

Abstract

This study aims to examine the Effect of Cash Turnover, Inventory Turnover and Receivables Turnover on Profitability at the NTB Bulog Employee and Pensioner Cooperative (Kopel NTB) for the 2019-2023 Period. The research method used is quantitative with an associative approach, using secondary data in the form of the NTB Kopel financial report. The research sample used was the NTB Kopel financial report for 5 periods, namely 2019-2023. The results of this study indicate that cash turnover, inventory turnover and receivables turnover have not been proven to have a significant effect on profitability. This study contributes to increasing understanding of the factors that influence cooperative Profitability, especially Cash Turnover, Inventory Turnover and Receivables Turnover at the NTB Bulog Employee and Pensioner Cooperative (Kopel NTB).