Jurnal Ekonomi, Bisnis dan Sosial
Vol 2 No 1 (2024): JEBS, April 2024

ANALISIS PERLAKUAN AKUNTANSI ATAS SELISIH KURS DALAM TRANSAKSI PEMBELIAN MATA UANG ASING PADA LABA BERSIH PT. KARYA SUKSES KREASINDO DI SURABAYA

Nova Daniar Listari (Universitas Wijaya Putra)
Bachtiar Rahman Halik (Universitas Wijaya Putra)



Article Info

Publish Date
17 May 2024

Abstract

This research aims to determine changes in exchange rates that occur in foreign currency transactions which affect PT. Karya Sukses Kreasindo Surabaya. The final assignment is prepared using secondary data in the form of Financial Reports. PT Karya Sukses Kreasindo Surabaya in 2021. The analysis method is descriptive qualitative. Apart from that, the author also examines how the accounting treatment of exchange rate differences is carried out by PT. Karya Sukses Kreasindo Surabaya and compare it with Financial Accounting Standards (SAK). As a result of this research, the author wants to show how large or small the influence of exchange rate differences made by PT. Karya Sukses Kreasindo Surabaya and compare in accordance with Financial Accounting Standards (SAK). Exchange rates that fluctuate and are difficult to predict cause companies to experience losses or gains from exchange rate differences when carrying out foreign currency transactions, especially credit purchase transactions and incurring business debts. As a result, the exchange rate difference will have an impact on financial statements. PT. Karya Sukses Kreasindo Surabaya, especially the Profit/Loss Report and Balance Sheet.

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Journal Info

Abbrev

jebs

Publisher

Subject

Economics, Econometrics & Finance

Description

JEBS (Jurnal Ekonomi, Bisnis dan Sosial) diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra Surabaya. Terbit empat kali dalam satu tahun pada bulan April, Juli, Oktober. dan Januari, Jurnal Ekonomi, Bisnis dan Sosial berfokus pada penerbitan artikel berkualitas tinggi yang ...