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All Journal Akuntansi'45 International Journal of Economics, Management and Accounting
Riyadatul Muthmainnah
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Implementation of PSAK 221 on Foreign Currency Transactions of PT Adaro Andalan Indonesia Tbk Fitra Izzadieny; Kristianto Tricahya Prabowo; Riyadatul Muthmainnah; Victorinus Laoli
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.773

Abstract

This research discusses the implementation of PSAK 221, which regulates the impact of foreign exchange rate changes on the financial statements of PT Adaro Andalan Indonesia Tbk, particularly related to foreign currency transactions. PSAK 221 establishes the methods for recording and reporting foreign currency transactions and recognizing exchange rate differences arising from exchange rate fluctuations. In the context of PT Adaro, which operates in the mining sector and frequently conducts international transactions, implementing this standard is crucial to maintaining the accuracy and transparency of financial reports that stakeholders require. This research aims to guide PT Adaro in managing foreign currency transactions and recording the impact of exchange rate fluctuations by PSAK 221 provisions to ensure accurate, transparent, and compliant financial statements with applicable accounting standards. This research uses a qualitative descriptive method, with a document study approach, to analyze the annual financial statements of PT Adaro Andalan Indonesia Tbk. The data used consists of secondary data obtained from the company’s financial statements and foreign currency transaction records, covering 2024, to identify the application of PSAK 221 in foreign currency transactions and its impact on the financial statements.
Korelasi Antara Zero Based Budgeting Dengan Efisiensi Operasional Pada Perusahaan Jasa Kontraktor Rahmi Nadiar; Rahmatullah Alfikri; Annisa Tri Hidhayati; Fitra Izzadieny; Riyadatul Muthmainnah
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4188

Abstract

This study aims to examine the correlation between the implementation of Zero-Based Budgeting (ZBB) and operational efficiency in contractor service companies. A quantitative method was used with a case study approach at CV. KMP. Data were collected through questionnaires using a Likert scale (1–4) involving 15 respondents, including project managers, budget staff, and field supervisors. The data analysis showed a Pearson correlation coefficient of 0.973 and a significance value of 0.000, indicating a positive and significant relationship between ZBB and operational efficiency. The application of ZBB has proven effective in reducing cost waste and enhancing project execution efficiency. This research contributes to the development of performance-based budgeting strategies to improve operational efficiency in contractor companies.
Co-Authors Alfikri, Rahmatullah Annisa Tri Hidhayati Fitra Izzadieny Prabowo, Kristianto Tricahya Rahmi Nadiar Victorinus Laoli