Analisis Selisih Kurs dan Pengaruhnya Terhadap Laporan Laba Rugi Perusahaan
| Main Author: | Hasibuan, David HM |
|---|---|
| Other Authors: | LPPM STIE Kesatuan |
| Format: | Article application/force-download eJournal |
| Bahasa: | eng |
| Terbitan: |
LPPM STIE Kesatuan
, 2014
|
| Online Access: |
http://jurnal.stiekesatuan.ac.id/index.php/jiak/article/view/402 |
Daftar Isi:
- In purchasing transaction (import) and selling transaction (export) between two different countries, it uses foreign currency and involve two currencies, that is foreign currency and local currency. If a company makes transaction using foreign currency, it will generate profit and loss caused by exchange rate margin between the two currencies. The profit and loss caused by exchange rate margin will affect the company’s income statement as part of income statement which is not derived from the main operation of the company. The author conducted this research at PT Cantika Hair International located in Jl. Raya Mercedes No. 9, Gunung Putri, Bogor 16964, Indonesia. PT Cantika Hair International is a company having main business: selling and purchasing of raw hair and selling and buying products such as wigs, toupee, and hair extension. The purpose of this study is to find out the compatibility of exchange rate margin accounting application and exchange rate margin presentation in income statement at PT Cantika Hair International in accordance with prevailing accounting standard; and to find out the influence of exchange rate margin on income statement at PT Cantika Hair International. The research method utilized by the author is descriptive method which is used to evaluate the data available and to answer how is the application accounting exchange rate margin presented in income statement of the company where this research was done. The result of the research at PT Cantika hair International shows that, based on purchasing and selling transaction case, PT Cantika Hair International, in treating accounting exchange rate margin, used the prevailing exchange rate at the time the transaction was made. Profit and loss emerged from the transaction in foreign currency was credited or charged to the profit and loss or income statement for the period (in progress period). This is in accordance with the prevailing accounting standard provision, that is PSAK No 10 concerning “Foreign Currency Transaction”. While, exchange rate margin presentation in the income statement of PT Cantika hair International stated profit and loss presented outside the business, that is other income derived from activities which are not the principlal activities of the company. In arranging income statement, PT Cantika Hair International used all inclusive concepts of income in the form of multiple steps. Based on the research and analysis result, the author assesses that PT Cantika Hair International has treated correctly on foreign exchange rate, it has in accordance with PSAK No. 10 (Statement of Financial Accounting Standard No. 10) on “Foreign Currency Transaction”. Keywords: exchange rate margin; income statement; purchasing transaction (import); selling transaction (export)