Analisis Perlakuan Akuntansi
Tentang Selisih Kurs Pada PT. Sumber Energy di Surabaya
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Institusion
Universitas Katolik Darma Cendika
Author
Yulinar, Vincentia Cindy
Subject
HG Finance
Datestamp
2020-12-19 13:03:17
Abstract :
Import Export is an economic activity that is commonly done, this activity is caused by an increase in people's purchasing power; cultural influences; reduced quality of domestic goods and services. Exchange Difference is the difference from the use of the exchange rate in reporting transactions with currencies other than the same functional currency, which can arise due to exchange rates that change during transactions and when reporting financial statements. The right treatment of foreign exchange differences is needed by companies that make transactions using other currencies in order to provide good results in the preparation of company financial information. This study aims to find out how the accounting treatment of exchange rates at PT. Energy Source in Surabaya. PT. Sumber Energy is a company in Surabaya that conducts trade activities by importing merchandise. The research approach used is descriptive qualitative by using quantitative data, namely the authors collect quantitative data obtained during the study then analyzed and processed based on existing theories In the final section it can be concluded that the company has met the applicable standards in the treatment of exchange rate accounting and is guided by PSAK No.10 (Revised 2010) but there are some treatments that must still be understood and immediately carried out by PT. Energy source.
Import Export is an economic activity that is commonly done, this activity is caused by an increase in people's purchasing power; cultural influences; reduced quality of domestic goods and services. Exchange Difference is the difference from the use of the exchange rate in reporting transactions with currencies other than the same functional currency, which can arise due to exchange rates that change during transactions and when reporting financial statements. The right treatment of foreign exchange differences is needed by companies that make transactions using other currencies in order to provide good results in the preparation of company financial information. This study aims to find out how the accounting treatment of exchange rates at PT. Energy Source in Surabaya. PT. Sumber Energy is a company in Surabaya that conducts trade activities by importing merchandise. The research approach used is descriptive qualitative by using quantitative data, namely the authors collect quantitative data obtained during the study then analyzed and processed based on existing theories In the final section it can be concluded that the company has met the applicable standards in the treatment of exchange rate accounting and is guided by PSAK No.10 (Revised 2010) but there are some treatments that must still be understood and immediately carried out by PT. Energy source.
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