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All Journal Amkop Management Accounting Review (AMAR) Journal of Humanities Education Management Accounting and Transportation
Rangkuty, Fathia Mawaddah
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Humanities Economics, Econometrics & Finance Education Physics Social Sciences Transportation

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Translasi Mata Uang Asing Rangkuty, Fathia Mawaddah; Setiawan, Teguh; Hasibuan, Rahmat Martua; Nurlaila, Nurlaila
Journal of Humanities Education Management Accounting and Transportation Vol 2, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/hemat.v2i1.5267

Abstract

Penelitian ini membahas proses translasi mata uang asing dan dampaknya terhadap laporan keuangan perusahaan multinasional. Translasi mata uang asing adalah konversi nilai transaksi dalam mata uang asing ke dalam mata uang pelaporan perusahaan, sesuai dengan standar akuntansi seperti PSAK 10 atau IFRS. Studi ini menyoroti metode translasi yang sering digunakan, yaitu metode kurs historis, metode kurs kini, dan metode temporal. Penelitian ini juga menganalisis pengaruh fluktuasi nilai tukar terhadap elemen laporan keuangan, termasuk pendapatan, aset, kewajiban, dan ekuitas. Data penelitian diambil dari laporan keuangan perusahaan multinasional yang terdaftar di bursa efek selama lima tahun terakhir. Hasil penelitian menunjukkan bahwa metode translasi yang dipilih memiliki dampak signifikan terhadap stabilitas nilai laporan keuangan, terutama dalam kondisi volatilitas nilai tukar. Penelitian ini merekomendasikan perusahaan untuk mempertimbangkan strategi mitigasi risiko translasi guna meningkatkan kualitas pelaporan keuangan.
Analysis of Production Cost and Revenue Budget to Support the Effectiveness of Production Cost Control in Making Dimsum at Adidimsum Medan Rangkuty, Fathia Mawaddah; Atika, Atika; Nasution, Yenni Samri Juliati
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2905

Abstract

Micro, small, and medium enterprises (MSMEs) are strategic sectors in encouraging national economic growth, one of which is through home industries engaged in processed food. This study aims to analyze the structure of the cost budget and production income and evaluate the effectiveness of cost control in the Home Industry of Adidimsum Medan Karya. The research method used is qualitative descriptive with a case study approach, using primary data obtained through direct interviews and documentation from business owners. The results of the study show that the total monthly production cost is IDR 61,870,000, while the income obtained reaches IDR 110,000,000, so that a profit margin of IDR 48,130,000 is obtained. Although this business has considerable profit potential, budget management has not been carried out in a structured manner, still using manual methods without digital or systematic recording. This risks causing cost leakage that can reduce production efficiency. Therefore, more effective cost control strategies are needed, such as the separation between fixed and variable costs, as well as the use of a simple integrated financial recording system. This research is expected to provide a real and practical picture for home food business actors in managing costs and income efficiently in order to maintain the continuity and competitiveness of their businesses in the midst of growing market competition.
Co-Authors Aminuyati Atika Atika Hasibuan, Rahmat Martua Wiwik Handayani YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI