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Analisis Penjabaran Transaksi Valuta Asing Pada PT Bank Central Asia Tbk Tahun 2022 Dan 2023

Year: 2024

Type: article

Abstract: In practice, foreign currency transactions have the potential to generate foreign exchange differences (foreign exchange gain or loss) which can affect the company in terms of financial statements. Fluctuations This study aims to analyze the translation of foreign exchange transactions that occurred at PT BCA in 2022 and 2023. This research uses descriptive research methods using a quantitative approach, which is carried out by analyzing the financial statements of PT Bank Central Asia Tbk. in the period 2022 and 2023. The data in this study comes from secondary data obtained from the financial statements of PT Bank Central Asia. The results of this study are the determination of the functional currency and the translation process that occurs in the PT BCA company causing exchange rate differences presented in the equity group in the consolidated financial position in accordance with PSAK 221 regulations.

Source: Jurnal Riset Mahasiswa Akuntansi

DOI: 10.29303/risma.v4i4.1541

Authors: Nurmaya Ade Kresna Ayu, Siti Alifany Kamilatuzzahirah, Rika Mawarni, Putri Rahayu Pitriyani, Novia Rizki

Institution: University of Mataram

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4405693092

FWCI:

Cites: 10

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Related to: 10