The purpose of this article is to analyze the treatment of foreign exchange differences and foreign currency transactions at PT FKS Food Sejahtera. At PT FKS Food Sejahtera, exchange rate differences and foreign currency transactions arise from overseas subsidiaries, loans, export sales, and various costs of the company's main purchases. The method used in this research is qualitative research, where PT FKS Food Sejahtera is the object of research. Information and data collection were obtained from literature studies and previous articles related to this topic, as well as PT FKS Food Sejahtera data taken from the annual report of PT FKS Food Sejahtera. The results showed that the treatment of foreign exchange differences and transactions in foreign currencies carried out by PT FKS Food Sejahtera was in accordance with the current PSAK.

PSAK 38 is a statement of accounting standards that regulates the accounting for business combinations of entities under common control. PSAK 38 was created to fulfill business combinations based on PSAK 22, with additional arrangements for the entity receiving the business and the entity selling the business. The scope of PASK 38 is regarding forms of business combinations, business combinations under common control, and the presentation and disclosure of company financial reports based on PSAK 38 (revised 2012). The method used in this research uses the literature review method. In addition, the aim of this research is to compare PSAK 38 (revised 2004) with PSAK 38 (revised 2004) in recording company financial statements in general.

This research aims to evaluate the financial performance of the acquiring company using profitability indicators in the period before and after the acquistion process. The case study was conducted at PT Plaza Indonesia Realty, Tbk, during the period 2011-2017, involving in-depth analysis of the company's financial reports. The research method used includes collecting and analyzing financial data from the period before and after the acquisition. Profitability is evaluated by considering various financial ratios, including net profit, gross profit margin, and operating profit margin. This analysis aims to identify the significant impact of the acquisition process on the company's financial health. It is hoped that the research results will provide a better understanding of changes in a company's financial performance after undergoing an acquisition. These findings can provide a basis for company management in making strategic decisions, while also providing insight for stakeholders regarding the impact of acquisitions on company profitability. This research not only contributes to business and management practitioners, but also contributes to academic literature related to evaluating financial performance and corporate acquisition strategies. It is hoped that the conclusions of this research will provide valuable guidance in an ever-changing and competitive business context.

This research explains the implementation of business combination accounting at PT GoTo Gojek Tokopedia Tbk after implementing PSAK 22, describing its impact on the company's financial performance. Through analysis of ROA, ROE and profit margin, the results show performance fluctuations after the Gojek and Tokopedia merger. Despite an increase in profit margin in 2022, ROA and ROE have decreased, bringing attention to the challenges facing the company. This research encourages companies to evaluate strategies to improve operational efficiency and maintain investor confidence. Limitations of the study involve its focus on one company and a specific time period. Recommendations for future research include involving more companies, considering specific factors that influence performance, and exploring the psychological impact of investors. The research findings provide practical and academic insight into business combination accounting and its implications for company financial performance in the era of globalization and industrial transformation.
 
 
 

In the modern business era, it is important for companies to understand PSAK and its implications to ensure consolidated financial statements are accurate and in accordance with applicable accounting standards. The aim of this research is to discuss in detail the three Financial Accounting Standards, namely PSAK 22, PSAK 65, and PSAK 4 and their relevance to the preparation of consolidated financial statements. The method used in this research is descriptive qualitative through literature study with secondary data in the form of previous articles. The result of this research is that PSAK 22 discusses the accounting treatment of business combinations in the form of acquisitions or mergers of ownership, whether carried out through the acquisition of shares or net assets. PSAK 65 regulates consolidation criteria and explains consolidation procedures. Meanwhile, PSAK 4 (revised 2009) explains consolidated financial reports and separate financial reports.

The purpose of this research is to analyze the acquisition of PT. Indofood Sukses Makmur against PT. Indomarco Adi Prima. This research took PT. Indofood Sukses Makmur as a research object. The research method is literature and interview methods that explain or describe observational data without statistical tests. From the results of the analysis, PT. Indofood Sukses Makmur has a more efficient route for distributing its products to the market with the company PT. Indomarco Adi Prima is an important distributor with a network in almost all regions of Indonesia. Indonesian distributor Indofood Sakmur is an Indonesian Distributor of Indofood Makmur to the best market in Indonesia, Indonesia and Indonesia.

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.
 
 

These days, kelp sawmills are a significant contributor to the national economy as well as a dynamic force in the international business community. When it comes to the growth and development of the Indonesian economy, the agricultural sector is one of the most important players. In today's enterprises, there is still a significant problem with worker productivity that has to be addressed. When formulating plans to increase employee productivity, a firm needs to take into consideration the climate, culture, and geography of the surrounding working environment. The purpose of this study was to learn how organizational climate, organizational culture, and organizational environment all affected productivity at the Strategic Development and Management division (SDM) of PT Perkebunan Nusantara III Medan. Specifically, the study wanted to determine how organizational climate affected productivity at SDM, how organizational culture affected productivity at SDM, and how organizational environment affected productivity at SDM. A quantitative approach was used for this investigation. Primary data and secondary data are the two types of data that were used in this research project. Participants in this research come from the Operational Services Division of PT Perkebunan Nusantara III Medan. They are the sample population for this investigation. In all, there were 35 people who took part in the survey that was used for this research. A method of taking a random sample known as non probability sampling is used in the sampling process. A Likert scale will be used as the information gathering method for the postcards that will be distributed. The version 26 of the statistical package SPSS is used for the analysis. The assumptions test, the linear regression analysis test, the parsimony test, the simultaneous analysis test, and the coefficient determination test are some examples of the several types of tests that may be used to analyze data. According to the results of this research, each of the independent factors, such as organizational climate, organizational culture, and workplace environment, have a simultaneous and partial influence on worker productivity Y. According to the R values presented above, which are also referred to as coefficient determination coefficients, the organizational climate (X1), organizational culture (X2), and work environment (X3) have a combined 70% effect on worker productivity (Y), whereas the remaining 30% is influenced by factors that are not included in the variables that were investigated in this study.

One of the functions of air transportation is to transport goods from one place to another. One type of goods is class 9 cargo called Miscellanous Dangerous Goods. This study aims to determine the handling of Miscellanous Dangerous Goods cargo in Regulated agents at PT. Buana Citradjaya Dirgantara, what problems occur in the process of handling Miscellanous Dangerous Goods cargo at Regulated Agents at PT. Buana Citradjaya Dirgantara and efforts to overcome the constraints of handling Miscellanous Dangerous Goods cargo at Regulated Agents at PT. Buana Citradjaya Dirgantara This study used a qualitative method with data sources in the form of primary data and secondary data. Data collection techniques include observation, interviews, and documentation. Data validity techniques use source triangulation and triangulation techniques. Data analysis techniques used include data reduction, data presentation, and conclusions. The result of this study is that Miscellanous Dangerous Goods cargo handling has been carried out in accordance with SOPs or applicable regulations. Officers carry out the flow of delivery, inspection, and delivery in accordance with applicable SOPs and regulations. Obstacles in handling Miscellanous Dangerous Goods cargo at Regulated Agents at PT. Buana Citradjaya Dirgantara, including the lack of knowledge of prospective shippers regarding Miscellanous Dangerous Goods cargo delivery documents and the content of Miscellanous Dangerous Goods cargo which can make officers injured and lack of storage of Miscellanous Dangerous Goods so that they are united with other goods can endanger officers and damage other goods. Efforts to Handle Miscellanous Dangerous Goods Cargo at Regulated Agents at PT. Buana Citradjaya Dirgantara, namely conducting more socialization to the sender of goods regarding the documents needed in shipping Miscellanous Dangerous Goods cargo and officers should be more focused and use personal protective equipment such as gloves and Dangerous Goods goggles prepare a special place to store Miscellanous Dangerous Goods cargo so as not to endanger officers or other goods.

The aim of the research is to explain and describe the management of facilities and infrastructure at the Muhammadiyah 11 Bidaracina elementary school. Research method using qualitative case studies. Collection techniques using interviews, observation, and documentation. Data processing techniques using reduction, data presentation, and conclusions. Data wetness technique with triangulation of sources and techniques. Research results: planning with infrastructure needs analysis through the school principal. Procurement by purchasing planned goods. Use by using the facilities and infrastructure that have been purchased. Maintenance with daily and periodic maintenance. Supervision by controlling every use of school infrastructure.