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

Nadya Nurfhadila; Putu Julia Indah Sari; Novia Rizki; Wulandari Agustiningsih

doi:10.69657/hxjc1356

Authors

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

DOI:

https://doi.org/10.69657/hxjc1356

Keywords:

Accounting Policies, Foreign Currency Transactions, PSAK 221, Financial Statements

Abstract

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.

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