Analisis Kebijakan Akuntansi Material Kurs Mata Uang Asing Dan PSAK 221 Pada PT Aneka Tambang Tbk

Nadya Nurfhadila (Universitas Mataram)
Putu Julia Indah Sari (Universitas Mataram)
Novia Rizki (Universitas Mataram)
Wulandari Agustiningsih (Universitas Mataram)

ZEBMAR
Vol. 4 No. 2 (2026): ZEBMAR, June 2026

This research aims to analyze in depth how ANTAM implements accounting policies related to foreign currency transactions and exchange rates.  Analysis of company financial reports uses a qualitative approach. The research results prove that PT ANTAM has implemented PSAK 221 appropriately in managing transactions in foreign currency. The Company has succeeded in identifying and managing exchange rate risks arising from exchange rate fluctuations, especially the US dollar. By using the Rupiah as its functional currency, PT ANTAM has been able to present relevant and reliable financial reports.