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.

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.
 
 
 

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.

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.

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.
 
 

This study aims to find out perspectives on the role and authority of the Financial Services Authority in bankruptcy cases at insurance companies in Indonesia. OJK is an independent body that is free from government interference in its duties, functions and authority to supervise, inspect and conduct investigations in the financial services sector so as to create a good national economy. Within the scope of supervision in the insurance sector, the Financial Services Authority has the authority relating to submitting bankruptcy declaration requests to insurance companies in order to protect the interests of insurance policy holders. Arrangements regarding the authority of the Financial Services Authority in submitting requests for bankruptcy statements against insurance companies are regulated in Law no. 21 of 2011 concerning the Financial Services Authority. The research uses a qualitative descriptive approach using secondary data obtained through library research. The role of the Financial Services Authority in the bankruptcy of an insurance company is to oversee the course of the insurance company's bankruptcy until liquidation and to ensure that the insurance company has paid all its obligations to creditors.