DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan
Vol. 7 No. 2 (2021): Jurnal Dinamika

ANALISIS FORWARD CONTRACT HEDGING, MONEY MARKET HEDGING DAN OPEN POSITION DALAM MENGHADAPI EKSPOSUR VALUTA ASING DI MASA COVID-19

Syarif Alamsyah (Unknown)
Rengga Madya Pranata (Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, UBP Karawang)
Wildan Army Abdillah (Program Studi Manajemen, Sekolah Pascasarjana, Universitas Pendidikan Indonesia)



Article Info

Publish Date
28 Mar 2023

Abstract

Multinational companies around the world will always be faced with risks due to international transactions. One of the risks that will be faced by multinational companies is transaction exposure that arises due to currency fluctuations which can affect the company's cash flows in the future and is influenced by the presence of the COVID-19 virus pandemic resulting in economic disruption, especially in Indonesia, one aspect that is significantly disrupted namely, the Indonesian currency exchange rate. This study aims to compare the forward contract hedging method, money market hedging with the open position method conducted by PT. Unilever Indonesia, Tbk in an effort to reduce the risk of transaction exposure during the pandemic. The main object of this research is derivative transactions contained in the company's financial statements. This research is a descriptive research with a qualitative approach. Sources of data used are secondary data obtained from the annual financial statements of PT. Unilever Indonesia, Tbk in 2019 Quarter IV – 2020 Quarter III.

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Journal Info

Abbrev

dinamika

Publisher

Subject

Economics, Econometrics & Finance

Description

DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan merupakan jurnal yang diterbitkan pada tahun 2015 oleh STIE Lampung Timur Way Jepara. Setelah adanya perubahan bentuk Perguruan Tinggi Dari STIE Lampung Timur Menjadi Institut Bakti Nusantara Jurnal Dinamika di kelola dan diterbitkan ...