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All Journal Jurnal Media Akademik (JMA) International Journal of Economics, Management and Accounting
Victorinus Laoli
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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.
AKUNTANSI BIRU SEBAGAI PILAR PEMBANGUNAN EKONOMI MARITIM UNTUK INDONESIA EMAS 2045 Try Edi Suwarno; Victorinus Laoli; Enda Noviyanti Simorangkir
Jurnal Media Akademik (JMA) Vol. 3 No. 8 (2025): JURNAL MEDIA AKADEMIK Edisi Agustus
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/ze25yw52

Abstract

Penelitian ini bertujuan untuk mengkaji peran akuntansi biru sebagai pilar pembangunan ekonomi maritim dalam mendukung visi Indonesia Emas 2045. Metode penelitian menggunakan pendekatan kualitatif berbasis studi literatur dengan menelaah berbagai publikasi akademik, laporan internasional, dan kebijakan nasional terkait ekonomi biru serta praktik akuntansi berkelanjutan. Hasil kajian menunjukkan bahwa akuntansi biru berperan penting dalam meningkatkan transparansi, akuntabilitas, dan tata kelola sumber daya laut yang berkelanjutan. Tren global memperlihatkan penerapan akuntansi berbasis lingkungan yang semakin meluas, khususnya di sektor kelautan, untuk mendukung pengelolaan ekonomi maritim secara berkelanjutan. Indonesia masih menghadapi hambatan berupa keterbatasan regulasi, rendahnya literasi akuntansi berkelanjutan di sektor maritim, serta lemahnya integrasi data antar lembaga. Meskipun demikian, potensi besar dimiliki Indonesia melalui luasnya wilayah laut, kekayaan biodiversitas, dan peluang investasi di sektor ekonomi biru. Penelitian ini menegaskan urgensi pengembangan standar akuntansi biru nasional sebagai instrumen strategis untuk mendukung pengelolaan sumber daya maritim yang berkelanjutan dan menjadi fondasi bagi tercapainya Indonesia Emas 2045.
Co-Authors Enda Noviyanti Simorangkir Fitra Izzadieny Prabowo, Kristianto Tricahya Riyadatul Muthmainnah Suwarno, Try Edi