Analisis Akuntansi Untuk Transaksi Mata Uang Asing Pada PT Indofood Sukses Makmur Tbk
DOI:
https://doi.org/10.69657/skch8524Keywords:
Italic Foreign Exchange Transactions, PSAK 221, Exchange Rate Differences, Exchange Rate Risk ManagementAbstract
This study analyzes the application of accounting for foreign currency transactions at PT Indofood Sukses Makmur Tbk. The objectives of the study are to analyze the application of accounting standards related to foreign currency transactions, identify the impact of exchange rate fluctuations, and evaluate exchange rate risk management methods. The study uses a qualitative descriptive method with secondary data collected through document analysis. The results of the study indicate that PT Indofood applies PSAK No. 221 in recording foreign currency transactions, uses Rupiah as the functional currency, and records exchange rate differences separately from operating profit and loss. The company manages exchange rate risk through currency hedging, payment negotiations in Rupiah, and product price adjustments. The implementation of this strategy allows PT Indofood to maintain financial stability amidst fluctuations in foreign exchange rates.
References
Adolph, R. (2016). 済無No Title No Title No Title. 6, 1–23.
Eka Febrianti, Makhrusatun Inka Widayani, & Dewi Yuni Windarti. (2023). Analisis Perlakuan Atas Selisih Kurs Dan Transaksi Mata Uang Asing Terhadap Laporan Keuangan Pada Pt. Indofood Sukses Makmur Tbk. Maeswara : Jurnal Riset Ilmu Manajemen Dan Kewirausahaan, 2(1), 64–73. https://doi.org/10.61132/maeswara.v2i1.593
Jihan, M., Woro, L., Ajeng, R., & Ekonomi, F. (2024). Analisis Selisih Nilai Tukar dan Transaksi Mata Uang Asing Pada PT Indofarma Tbk dan Entitas Anak. Jurnal Kendali Akuntansi, 2(1), 189–200. https://doi.org/10.59581/jka-widyakarya.v2i1.2045
Mia Nurmalia, Yunita Indah Saputri, Vanio Bagas Saputra, Dania Dwi Rinita, & Endang Kartini Panggiarti. (2023). Implementasi PSAK 10 dalam Menyusun Laporan Keuangan (Transaksi Mata Uang Asing). Jurnal Manajemen Kreatif Dan Inovasi, 2(1), 268–274. https://doi.org/10.59581/jmki-widyakarya.v2i1.2190
Prameswary, Diva, A., & Asyik, N. F. (2021). Penerapan PSAK No. 10 atas Selisih Kurs dan Transaksi Mata Uang Asing serta Pengaruhnya pada Laporan Keuangan. Jurnal Ilmu Dan Riset Akuntansi, 10(1), 1–19.
PT Indofood Sukses Makmur Tbk. (2020). PT Indofood Sukses Makmur Tbk dan entitas anaknya / and its subsidiaries. September, 200.
Urrohmah, A., Ratna Sari, S., & Dwie Oktavia, S. (2024). Analisis Akuntansi Untuk Transaksi Mata Uang Asing Pada Pt. Appipa Indonesia. Jurnal Riset Ilmu Manajemen Dan Kewirausahaan, 2(1), 169–173. https://doi.org/10.61132/maeswara.v1i6.333
