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Sukma Ayu Mustika
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Economics, Econometrics & Finance Environmental Science Library & Information Science

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Risk Level Analysis of Pt Bank Syariah Indonesia Tbk Shares on the Bibit Application Sukma Ayu Mustika
Journal of Economic and Business Analysis Vol. 1 No. 2 (2023): December
Publisher : Business Finence Analyst Co.,

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Abstract: The aim of this research is to analyze the level of risk in investing in shares of PT Bank Syariah Indonesia Tbk (BRIS) on the Bibit application. The method used in this research is a quantitative approach based on secondary data. The data used in this research is a time series which includes data from November 2022 to September 2023, totaling 11 data. From the data that has been collected, calculations are carried out using the Capital Asset Pricing Model (CAPM). The results of this research show that PT Bank Syariah Indonesia Tbk (BRIS) shares are defensive stock. With this research, it is hoped that investors will be able to know the level of risk in a stock before starting to invest. It is hoped that this research can be used as a source of thought when investors want to invest in PT Bank Syariah Indonesia Tbk (BRIS) shares.
Application Of Psak 10 Concerning The Presentation Of Financial Statements On Foreign Exchange Transactions To The Financial Statements Of Pt Alumino Light Meta Industry, Tbk. Sukma Ayu Mustika
Journal of Economic and Business Analysis Vol. 3 No. 1 (2025): June
Publisher : Business Finence Analyst Co.,

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The application of the Financial Accounting Standards Statement (PSAK) 10 has become very relevant in managing foreign exchange transactions, especially for companies that are active in international trade. This study aims to analyze the application of PSAK 10 at PT Alumino Light Meta Industry Tbk, with a focus on the impact of exchange rate fluctuations on the company's financial statements. The research approach uses a mixed-method method that includes qualitative analysis to understand the process of implementing PSAK 10 and quantitative analysis to evaluate its impact on financial statements for the 2019-2023 period. The results of the study show that PT Alumino consistently recognizes foreign exchange transactions based on the prevailing exchange rate at the time the transaction occurs, as well as recording the exchange rate difference as profit or loss. The implementation of PSAK 10 has had a significant impact on the income statement and other comprehensive income, although the company's overall performance has tended to decline over the past five years. This study emphasizes the importance of implementing PSAK 10 in creating accurate and transparent financial reports, as well as managing the risk of foreign exchange rate fluctuations. This study recommends further studies on foreign exchange risk mitigation strategies, such as hedging, as well as an analysis of the implementation of PSAK 10 in various industrial sectors. Keywords: PSAK 10, foreign exchange transactions, exchange rate differences, financial statements
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