This research is motivated by the need for PT Sumi Indo Kabel Tbk to manage foreign currency transactions in line with the increase in international trade and exchange rate fluctuations. Foreign currency transactions can affect the company's financial statements, especially in the recognition of profit or loss due to changes in exchange rates. The purpose of this study is to analyze the application of foreign currency transaction accounting at PT Sumi Indo Kabel Tbk based on Statement of Financial Accounting Standards (PSAK) 221 on the Effect of Changes in Foreign Exchange Rates. The research method used is descriptive quantitative, using secondary data obtained from the company's annual financial statements. The results showed that PT Sumi Indo Kabel Tbk has implemented PSAK 221 properly, recorded foreign currency transactions at the prevailing exchange rate and recognized the exchange difference in the income statement. However, the company still faces the risk of significant exchange rate fluctuations, which requires a more comprehensive risk management strategy. The conclusion of this study is that consistent implementation of PSAK 221 can help companies improve the transparency of financial statements and reduce the negative impact of exchange rate fluctuations on financial performance..

The search is often used to search for the shortest route, the Hill Climbing Method is a part of the test that uses heuristic functions. The problem that is often encountered is in the form of miscalculations in calculating the distance so that it requires long distances, costs a lot and takes a very long time. To solve this case, it can be solved by making a structure graph by looking at the city points from the two sides of the point to be passed. Using an algorithm can help make it easier to find a location and save time and travel costs that will be passed. This advantage is that all points will be obtained and checked from the right and left sides one by one so as to obtain effective and maximum results. The Hill Climbing method that will be used has the concept of a geographic information system as a guide and is used as a system for decision making. The heuristic search method is one of the methods commonly used in finding a way