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Analytics

Cahya Adetrya; Hendra Ibrahim

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

International business is a business activity carried out between countries by carrying out export and import activities. International trade is the exchange of goods and services across international borders. This usually comes with additional risks caused by changes in exchange rates. The purpose of this analysis is to find out about the influence of international business on Indonesia. In this type of research the author uses descriptive research and collects information and analyzes data using secondary data. From this analysis, it can be seen the influence and impact of international business on Indonesia.

Mia Nurmalia; Yunita Indah Saputri; Vanio Bagas Saputra; Dania Dwi Rinita; Endang Kartini Panggiarti

Jurnal Manajemen Kreatif dan Inovasi 2023 International Forum of Researchers and Lecturers

Accounting for foreign currency transactions is an important aspect in the scope of corporate finance, especially in the context of business globalization. PSAK 10 (Statement of Financial Accounting Standards) regulates this aspect and provides guidelines on how companies should account for transactions in foreign currencies as well as related financial reporting. This research explores the implementation of PSAK 10 in preparing financial reports, with a focus on foreign currency transactions. In PSAK 10, companies are directed to use the foreign currency exchange rate on the transaction date to measure transactions in foreign currency. In addition, significant changes in foreign currency exchange rates after the transaction date are also taken into account and recognized as exchange gain or loss. A deep understanding of the application of these provisions is crucial so that financial reports accurately reflect the company's financial position. Through literature research and analysis of accounting practices, this article investigates how companies effectively manage foreign currency risks and present relevant and reliable information in their financial reports. A comparison between the methods used by companies in implementing PSAK 10 and best practices in the industry is explained to provide a comprehensive picture. It is hoped that the results of this research will provide in-depth insight into the challenges, opportunities and best policies in dealing with foreign currency transactions based on PSAK 10. The practical implications of compliance with this standard, as well as the potential impact on corporate financial decisions, will also be reviewed. With a better understanding of foreign currency transaction accounting, companies are expected to improve the quality and credibility of their financial reports in an ever-expanding global market.

Nisa Anindyasari; Nabila Septiana Putri; Sani Andriani Nurwafiyah

Jurnal Manajemen Kreatif dan Inovasi 2023 International Forum of Researchers and Lecturers

The aim of this research is to analyze the treatment of foreign exchange differences at PT. Elang Mahkota Teknologi Tbk (EMTK), focusing on transaction management, the use of functional currency, and exchange rate risk mitigation. The research method employed is qualitative, with PT EMTK as the research subject. Data was obtained through literature review, referring to the Annual Reports of PT EMTK. The study indicates that PT EMTK adopts a cautious approach in handling foreign exchange transactions. The majority of business units use the Indonesian Rupiah as the functional currency, and the monetary assets and liabilities are adjusted to the exchange rates at the reporting date. Despite the absence of an official hedging policy, the company still considers current market conditions, especially regarding cash and cash equivalents balances in USD. Additionally, the research reveals that PT EMTK conducts sensitivity analysis on exchange rate risk, measuring the impact of exchange rate fluctuations on pre-tax profits. Overall, the company diligently monitors foreign exchange rate risks and takes proactive measures against external factors that may affect financial performance.

Muna Jihan; Lintang Woro; Risma Ajeng

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The aim of this research is to find out how differences in exchange rates and foreign currency transactions apply to PT Indofarma Tbk and its subsidiaries. This research uses qualitative methods by collecting data sourced from the Company's website, journals and related articles. Based on this research, PT Indofarma Tbk and Subsidiaries have a difference between the exchange rate or exchange rate which occurs due to debt accruals, purchasing medical equipment and imported raw materials.    

Aditya Utami Wulandari; Shafa Inas Syahputri; Revi Nur Aziza

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This research aims to conduct research on the company PT Triputra Agro Persada Tbk (TAPG) regarding analysis of the treatment of exchange rate differences and foreign currency transactions. PT TAPG Tbk is involved in complex foreign currency transactions, including the treatment of exchange rate differences that affect the company's financial condition. This study used qualitative research methods. The method applied in collecting information and data in this research is literature study, which involves analysis of journals and books as well as related references to support the research being carried out. This research uses the PT TAPG Tbk Q1 2023 Financial Report as well as a news article from Beritasatu.com entitled “Jaga Arus kas, Triputra Agro Percepat Pembayaran Utang” as data sources. The results of this research indicate that PT TAPG Tbk can minimize the risk of changes in foreign exchange rates and provide further understanding of the complex relationship between currency exchange rates and CPO selling prices as well as risk management in company operations.

Muhammad Agustian Sakha; Heni Nur Anggraeni; Novia Amandha; Endang Kartini Panggiarti

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

Accounting pays close attention to aspects of foreign currency transactions and adjustments to the functional currency that impact financial statements. PSAK 10 is the main guideline in regulating changes in foreign exchange rates and affecting businesses. A good understanding of PSAK 10, functional currency, and foreign currency transactions is crucial for business entities, especially those operating in a foreign currency economic environment. The case study used in this research is descriptive qualitative with literature review method. Research that characterizes research subjects based on emerging facts is known as descriptive qualitative research. The results of the research on the case study of PT Dianta Mitrafairindo Internasional highlighted the significant role of foreign exchange transactions in the company's operations, with management seriously implementing proper accounting processes, dealing with foreign exchange differences, and recording them thoroughly. Despite a loss in 2018, the company managed to record a profit in 2019, demonstrating its seriousness and commitment in managing foreign exchange risks. Overall, PT Dianta Mitrafairindo Internasional demonstrated accuracy, vigilance, and a strong commitment to foreign exchange-related accounting aspects in the context of its global business.    

Toni Ong; Yandi Suprapto; Nico Fernando; Vanness Kangnanda

Jurnal Manajemen Kreatif dan Inovasi 2023 International Forum of Researchers and Lecturers

International trade is trade carried out between countries by carrying out export and import activities. International trade is the international exchange of goods and services across international borders. This is usually accompanied by the added risk of changes in exchange rates. The purpose of this analysis is to determine the influence of international trade on Indonesia, where the author uses descriptive research and collects information and analyzes data using secondary data. From this analysis, it can be seen the impact of international trade and its impact on Indonesia

Aas Ariska; Alfi Nihayatul Rohmah; Agus Eko Sujianto

CiDEA Journal 2023 Universitas 17 Agustus 1945 Semarang

Over time, Islamic banking is growing more rapidly, this phenomenon also affects the economic system in Indonesia. This study aims to determine the effect of inflation and exchange rates on mudharabah financing in Islamic banking in Indonesia. This research is a quantitative study using time series data. The data used is secondary data obtained from the official website of Bank Indonesia (BI) and the Central Bureau of Statistics (BPS). The samples used in this study are inflation, exchange rates and mudharabah which are annual historical data starting from 2013-2021. The data analysis technique is using multiple regression analysis with the Ordinary Least Square (OLS) method. This study shows the results that inflation has a significant negative effect on mudharabah financing. Meanwhile, the exchange rate does not have a significant effect on mudharabah financing. 

Dyah Triastuti; Endah Winarti; M. Taufiq

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The purpose of this research is to analyze the effect of exchange rate, deposit and bi rate on profitability with credit as a mediating variable. The population in this study is all monthly data from the exchange rate, BI rate, deposits, credit and profitability (ROA) of conventional commercial banks in Indonesia. The sampling method is purposive sampling with the criteria used being the closest (up to date) period by taking available data from January 2011 to December 2021. The results of hypothesis testing show that hypothesis 1 (H1) that the exchange rate has a negative effect on credit is not proven and cannot be interpreted. Hypothesis 2 (H2) that deposits have a positive effect on credit is proven and can be interpreted that an increase in the amount of deposits will increase the amount of credit. Hypothesis 3 (H3) that the BI rate has a negative effect on credit is proven and can be interpreted that an increase will reduce the amount of credit. Hypothesis 5 (H5) that the exchange rate has a negative effect on profitability is proven and can be interpreted that an increase in the exchange rate will reduce ROA. Hypothesis 6 (H6) that the BI rate has a negative effect on ROA is not proven and cannot be interpreted. The hypothesis (H7) that exchange rates have an effect on ROA with credit as a mediating variable is not proven. Because the results of the hypothesis testing are not significant, there is no mediating effect. The hypothesis (H8) that the BI rate has an effect on ROA with credit as a mediating variable is proven, resulting in a mediating effect and it can be interpreted that an increase in the BI rate will decrease ROA.

Nila Ayu Kusuma Wardani

Jurnal Manajemen Riset Inovasi 2023 Pusat Riset dan Inovasi Nasional

International trade is a tool in increasing the country's economic growth. This research intends to conduct an analysis of the open rate and the exchange rate on Indonesia's economic growth. An analysis was also conducted on the impact of interest rates, exchange rates and economic growth on the value of Indonesia's exports. Efforts to obtain scientific results require the use of scientific methods where in this research path analysis is used by utilizing the SPSS program. The results obtained are interest rates and exchange rates have a direct impact in the form of a negative impact on Indonesia's economic growth. The impact of interest rates is not significant but positive. while Indonesia's economic growth has a positive and significant impact on exports. Economic growth also mediates the effect of interest rates and exchange rates on the value of Indonesia's exports.

Anggia Ramadhan

Proceeding. of The International Conference on Business and Economics 2023 Universitas 17 Agustus 1945 Semarang

The research was conducted in Medan Krio Village, Sunggal District, Deli Serdang Regency, North Sumatra Province. The purpose of this study was to analyze the variables of crop production and the exchange rate of farmers to the income of rice farmers in Medan Krio Village both partially and simultaneously. The research data used are primary. In addition, secondary data is also used as support for primary data. The data analysis technique used is a direct interview of respondents with the help of a questionnaire that has been prepared. The data analysis method used is Multiple Linear Regression. The results of this study variable crop production have a significant effect on the income of rice farmers in Medan Krio Village. And the variable exchange rate of farmers has an insignificant effect on the income of rice farmers in Medan Krio Village. The simultaneous variables of crop production and farmer exchange rates simultaneously do not affect the income of farmers in Medan Krio Village. The suggestion in the research is that there is a need for intervention from the government and the private sector to increase farmers' crop production to improve the welfare of farmers.