PENERAPAN PSAK 10 ATAS SELISIH KURS DAN TRANSAKSI MATA UANG ASING PADA LAPORAN KEUANGAN PT SUPER ENERGY TBK
PT Super Energy is an international company operating in the oil and gas sector which experienced losses in its financial reports for 3 consecutive years, namely in 2020 - 2022. Based on these losses, researchers focused on investigating whether there was a relationship between these losses. year an...
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| Format: | Article |
| Language: | Indonesian |
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Fakultas Ekonomi dan Bisnis Islam
2024-06-01
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| Series: | I-Economics: A Research Journal on Islamic Economics |
| Online Access: | https://jurnal.radenfatah.ac.id/index.php/ieconomics/article/view/21733 |
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| _version_ | 1849236801434157056 |
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| author | Susilawati Nanik Wahyuni |
| author_facet | Susilawati Nanik Wahyuni |
| author_sort | Susilawati |
| collection | DOAJ |
| description | PT Super Energy is an international company operating in the oil and gas sector which experienced losses in its financial reports for 3 consecutive years, namely in 2020 - 2022. Based on these losses, researchers focused on investigating whether there was a relationship between these losses. year and implementation of PSAK 10 and foreign currency transactions and identifying their fairness. In previous research, the majority only used one financial reporting period, while this research will use three financial reporting periods, namely 2020 - 2022. The research method used is qualitative research with a case study method approach and documentation with value objects from exchange rate differences and transactions. foreign currency from the financial statements of PT Super Energy Tbk. The results of this research indicate that the presentation of exchange rate differences in PT Super Energy's financial statements does not show the same results as PSAK 10, however, because the value resulting from exchange rate differences is not material, it does not affect the presentation of PT Super Energy's financial reports. |
| format | Article |
| id | doaj-art-09733cfe2dca4b4eaa916ca2fe4cd15f |
| institution | Kabale University |
| issn | 2548-5601 2548-561X |
| language | Indonesian |
| publishDate | 2024-06-01 |
| publisher | Fakultas Ekonomi dan Bisnis Islam |
| record_format | Article |
| series | I-Economics: A Research Journal on Islamic Economics |
| spelling | doaj-art-09733cfe2dca4b4eaa916ca2fe4cd15f2025-08-20T04:02:09ZindFakultas Ekonomi dan Bisnis IslamI-Economics: A Research Journal on Islamic Economics2548-56012548-561X2024-06-01101152410.19109/ieconomics.v10i1.2173318806PENERAPAN PSAK 10 ATAS SELISIH KURS DAN TRANSAKSI MATA UANG ASING PADA LAPORAN KEUANGAN PT SUPER ENERGY TBKSusilawati0Nanik Wahyuni1UIN Maulana Malik Ibrahim, Malang, IndonesiaUIN Maulana Malik Ibrahim, Malang, IndonesiaPT Super Energy is an international company operating in the oil and gas sector which experienced losses in its financial reports for 3 consecutive years, namely in 2020 - 2022. Based on these losses, researchers focused on investigating whether there was a relationship between these losses. year and implementation of PSAK 10 and foreign currency transactions and identifying their fairness. In previous research, the majority only used one financial reporting period, while this research will use three financial reporting periods, namely 2020 - 2022. The research method used is qualitative research with a case study method approach and documentation with value objects from exchange rate differences and transactions. foreign currency from the financial statements of PT Super Energy Tbk. The results of this research indicate that the presentation of exchange rate differences in PT Super Energy's financial statements does not show the same results as PSAK 10, however, because the value resulting from exchange rate differences is not material, it does not affect the presentation of PT Super Energy's financial reports.https://jurnal.radenfatah.ac.id/index.php/ieconomics/article/view/21733 |
| spellingShingle | Susilawati Nanik Wahyuni PENERAPAN PSAK 10 ATAS SELISIH KURS DAN TRANSAKSI MATA UANG ASING PADA LAPORAN KEUANGAN PT SUPER ENERGY TBK I-Economics: A Research Journal on Islamic Economics |
| title | PENERAPAN PSAK 10 ATAS SELISIH KURS DAN TRANSAKSI MATA UANG ASING PADA LAPORAN KEUANGAN PT SUPER ENERGY TBK |
| title_full | PENERAPAN PSAK 10 ATAS SELISIH KURS DAN TRANSAKSI MATA UANG ASING PADA LAPORAN KEUANGAN PT SUPER ENERGY TBK |
| title_fullStr | PENERAPAN PSAK 10 ATAS SELISIH KURS DAN TRANSAKSI MATA UANG ASING PADA LAPORAN KEUANGAN PT SUPER ENERGY TBK |
| title_full_unstemmed | PENERAPAN PSAK 10 ATAS SELISIH KURS DAN TRANSAKSI MATA UANG ASING PADA LAPORAN KEUANGAN PT SUPER ENERGY TBK |
| title_short | PENERAPAN PSAK 10 ATAS SELISIH KURS DAN TRANSAKSI MATA UANG ASING PADA LAPORAN KEUANGAN PT SUPER ENERGY TBK |
| title_sort | penerapan psak 10 atas selisih kurs dan transaksi mata uang asing pada laporan keuangan pt super energy tbk |
| url | https://jurnal.radenfatah.ac.id/index.php/ieconomics/article/view/21733 |
| work_keys_str_mv | AT susilawati penerapanpsak10atasselisihkursdantransaksimatauangasingpadalaporankeuanganptsuperenergytbk AT nanikwahyuni penerapanpsak10atasselisihkursdantransaksimatauangasingpadalaporankeuanganptsuperenergytbk |