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Journal articles on the topic 'Foreign exchange transactions'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Asiah, Siti Nur, and Harry Roestiono. "Analisa Transaksi Spot, Forward dan Swap Sebagai Alat Pengendalian Risiko." Jurnal Ilmiah Manajemen Kesatuan 6, no. 3 (2018): 139–46. http://dx.doi.org/10.37641/jimkes.v6i3.295.

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Risk control is an important step and determines overall risk management. The known risks and their potential consequences must be managed appropriately, effectively, and accordingly company. Risk control is also necessary when foreign exchange transactions are due to currency fluctuations and foreign exchange differences. The exchange rate difference can be obtained from spot, forward and swap transactions we get from spot, forward and swap transactions. The purpose of this research is as follows: 1. To know the procedure of Spot, Forward and Swap foreign exchange transaction at X bank,2. To

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Ruvendi, Ramlan, and Herdiah Kusweni. "PENGARUH PERGERAKAN NILAI TUKAR DAN VOLUME TRANSAKSI TERHADAP PENDAPATAN TRANSAKSI DEVISA (STUDI KASUS PADA PT. BII, TBK KANTOR CABANG BOGOR)." Jurnal Ilmiah Binaniaga 2, no. 02 (2018): 44. http://dx.doi.org/10.33062/jib.v2i02.159.

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Exchange or conversion rate is one of the important factors in an open economy since its big impact on the running transaction balance, foreign balance or other economical factors. Exchange rate plays a central role in international trade because exchange rate enables us to compare all products and services prices from other countries. The policy to predict and react on the exchange rate fluctuation is developing in line with the growing understanding of how the national and international monetary systems work. In addition transparency in accounting and taxation rules concerning the un/profita

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Pan, Guanyu. "The Impact of Exchange Rate Fluctuation on Toyota Financial Performance and Its Hedging Strategy." BCP Business & Management 43 (March 24, 2023): 270–76. http://dx.doi.org/10.54691/bcpbm.v43i.4647.

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In today's globalised economy, the majority of businesses operate in many nations, utilising foreign exchange for imports and exports to expose them to foreign exchange risk. Every business is more or less affected by foreign exchange risk, which is made up of transaction risk, translation risk, and economic risk. By analyzing Toyota's financial reports and comparing financial data of multiple fiscal years (2018 is the base year), including Toyota's derivatives trading volume, foreign exchange income, exchange rate fluctuations of Japanese yen relative to other major currencies, and the averag

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Oziev, Gapur, Mustafa Omar Mohammed, Muhamad Hafizi M. B. Zaidon, and Mahfuth Kamis A. "Currency Exchange, Its Illah and Implications." Journal of Islamic Finance 5, no. 1 (2016): 045–52. https://doi.org/10.31436/jif.v5i1.99.

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Foreign exchange is among the most important transactions in any economy. It can affect positively or negatively the relative price of domestic and foreign goods, which in turn has an effect on the countryâ€™s economic growth, employment rate, inflation and balance of payments, among others. Yet, foreign exchange has remained a contentious issue among Muslim jurists and scholars. There are those who approve spot transactions but regard forward transactions as unlawful. Conversely, some scholars and jurists do not see any problem with the forward transactions if they are used for hedging purpos

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Mia Nurmalia, Yunita Indah Saputri, Vanio Bagas Saputra, Dania Dwi Rinita, and Endang Kartini Panggiarti. "Implementasi PSAK 10 dalam Menyusun Laporan Keuangan (Transaksi Mata Uang Asing)." Jurnal Manajemen Kreatif dan Inovasi 2, no. 1 (2023): 268–74. http://dx.doi.org/10.59581/jmki-widyakarya.v2i1.2190.

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Accounting for foreign currency transactions is an important aspect in the scope of corporate finance, especially in the context of business globalization. PSAK 10 (Statement of Financial Accounting Standards) regulates this aspect and provides guidelines on how companies should account for transactions in foreign currencies as well as related financial reporting. This research explores the implementation of PSAK 10 in preparing financial reports, with a focus on foreign currency transactions. In PSAK 10, companies are directed to use the foreign currency exchange rate on the transaction date

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Erwina, Tiara, Haryadi Haryadi, and Candra Mustika. "Pengaruh neraca transaksi berjalan, transaksi modal dan utang luar negeri terhadap cadangan devisa Indonesia." e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah 7, no. 2 (2018): 57–70. http://dx.doi.org/10.22437/pdpd.v7i2.6891.

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This study aims to analyze: 1) developments in foreign exchange reserves, current account balance, capital transaction and foreign debt; 2) the influence of the current account balance, capital transactions and foreign debt on Indonesia's foreign exchange reserves. The data used is secondary data in the form of time series. The results of the study found that: 1) the average development of Indonesia's foreign exchange reserves during the period 1998-2016 was 31.60 percent per year, the current account balance was -28 percent per year, the capital account balance was 46 percent per year and for

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Bogicevic, Jasmina, Ljiljana Dmitrovic-Saponja, and Marija Pantelic. "Foreign exchange transaction exposure of enterprises in Serbia." Ekonomski anali 61, no. 209 (2016): 161–77. http://dx.doi.org/10.2298/eka1609161b.

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Enterprises involved in international business face transaction exposure to foreign exchange risk. This type of exposure occurs when an enterprise trades, borrows, or l?nds in foreign currency. Transaction exposure has a direct effect on an enterprise?s financial position and profitability. It is one of the three forms of exposure to exchange rate fluctuations, the other two being translation exposure and operating exposure. The aim of this paper is to assess the transaction exposure of enterprises in Serbia operating internationally. In addition to identifying and measuring transaction exposu

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Nauva Safitri, Ni Ketut Enik Fitalia, Nina Fitriani, Rieska Dian Uthami, and Novia Rizki. "Analisis Akuntansi untuk Transaksi Mata Uang Asing pada PT. Sumi Indo Kabel Tbk." Jurnal Kendali Akuntansi 2, no. 4 (2024): 01–10. https://doi.org/10.59581/jka-widyakarya.v2i4.4155.

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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

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Hannanong, Ismail, Nasrullah Bin Sapa, Abdi Wijaya, and Muh Ilham Nur Haslin. "Foreign Valuta (In the Perspective of Islamic Economics)." AT-TAWASSUTH: Jurnal Ekonomi Islam 9, no. 1 (2024): 73. https://doi.org/10.30829/ajei.v9i1.20244.

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<p><em>The purpose of this study is to determine and analyze the views of Islamic economic law on foreign exchange (Al-Sharf), which is one of the transaction tools to meet basic human needs throughout the world today. Forex transactions are very common in the community. This forex transaction is motivated by basic needs when transacting across countries or in other countries. This research uses a qualitative method using a literature study to find out the Islamic view of foreign exchange. There are several types of forex / sharf buying and selling schemes encountered such as spot,

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Klementyev, A. P. "Foreign Exchange Committee Master Agreements as International Contractual Standards for Foreign Exchange Derivatives." Moscow Journal of International Law, no. 2 (September 1, 2023): 38–50. http://dx.doi.org/10.24833/0869-0049-2023-2-38-50.

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INTRODUCTION. The ISDA Master Agreement is possibly the most authoritative cross-border contractual standard in the world of financial markets. It also serves as an example for the local transactional documentation drafters in various countries to regulate the conclusion and performance of over-the-counter derivatives transactions by means of bilateral contracts. However, international master agreements for derivatives and other financial products are not limited to the templates produced by International Swaps and Derivatives Association (ISDA). Foreign Exchange Committee (FXC) suggests a rem

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Eka Fitriyani, Indriyani Nur Isnaeni, Satria Dwiky Sektiawan, and Endang Kartini Panggiarti. "Analisis Perlakuan Akuntansi Atas Selisih Kurs Dalam Transaksi Mata Uang Asing PT Industri Jamu Dan Farmasi Sido Muncul Tbk." Jurnal Kendali Akuntansi 2, no. 1 (2023): 256–63. https://doi.org/10.59581/jka-widyakarya.v2i1.2095.

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This research examines the accounting treatment of exchange rate differences and foreign currency transactions at PT Industri Jamu and Farmasi Sido Muncul Tbk, focusing on understanding the Financial Accounting Standards (FAS), particularly FAS No. 10. The analysis is conducted on the company's consolidated financial statements, exploring the impact of foreign exchange transactions, determination of functional currency, and foreign exchange rate risk. The results indicate that the company has adhered well to FAS provisions in presenting information regarding exchange rate differences and forei

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Sarmedi, Sarmedi. "JUAL BELI VALUTA ASING DALAM PERSPEKTIF HUKUM ISLAM." El-Ecosy : Jurnal Ekonomi dan Keuangan Islam 1, no. 2 (2021): 93. http://dx.doi.org/10.35194/.v1i2.1840.

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ABSTRAKKejadian baru-baru ini yang melanda bangsa Indonesia mengenai krisis ekonomi telah banyak menyengsarakan kehidupan rakyat khususnya dalam bidang pangan. Kejadian krisis tersebut selain dilanda wabah covid-19 juga diakibatkan dengan salah satunya adalah adanya transaksi jual beli valas di bursa valas yang disalahgunakan oleh para spekulan. Mereka hanya bertujuan untuk mencari keuntungan yang sebesar-besarnya (menjadikan uang dan sebagai alat tukar menjadi alat komoditi) tanpa melihat kehidupan bangsa Indonesia di masa yang akan datang. Hal ini tentunya muncul berbagai permasalahan, di an

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Kim, Dong-Gyun. "An Empirical Case Study of Foreign Asset & Derivatives Leverage Effect on the Shipbuilding Firms." Korea International Trade Research Institute 18, no. 6 (2022): 155–73. http://dx.doi.org/10.16980/jitc.18.6.202212.155.

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Purpose – This study aims to analyze the foreign asset leverage effect on Korean shipbuilding companies’ foreign profitability and maintain the appropriate foreign asset size for reducing exchange risk. Design/Methodology/Approach – As a research method, a simple average difference comparison method was used to estimate and compare the difference from the total average value for each variable. Our paper proceeds in presenting serial-stage analysis considering exchange risk factors through estimation on transformation of foreign transactions & derivatives including annual trends of foreign

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Ernazarov, Normet Saparboyevich, and Oybek Odilovich Xudoyorov. "Important Aspects Related To Foreign Exchange Operations Of Commercial Banks." American Journal of Applied sciences 03, no. 04 (2021): 157–65. http://dx.doi.org/10.37547/tajas/volume03issue04-22.

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This article provides analytical, critical and econometric analysis of the factors influencing the off-balance sheet operations of commercial banks of the Republic of Uzbekistan. Factors influencing documentary letters of credit, currency forward transactions, bank guarantee-related transactions, currency spot, currency futures and options from off-balance sheet operations, which are highly profitable for commercial banks, were studied.

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Dmitrenko, Irina N., and Rufat F. Gapparov. "INTERNAL MONITORING OF CURRENCY OPERATIONS AS A TOOL FOR ENSURING FINANCIAL AND ECONOMIC SECURITY OF COMPANIES PARTICIPATING IN FOREIGN ECONOMIC ACTIVITIES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/12, no. 157 (2025): 174–82. https://doi.org/10.36871/ek.up.p.r.2025.04.12.024.

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The article summarizes the most effective procedures for internal monitoring of foreign exchange transactions as the most important tool for ensuring the financial and economic security of companies engaged in foreign economic activity. Modern challenges, including sanctions pressure, currency risks and cyber threats, are analyzed, and practical cases of Russian companies are presented, demonstrating the results of successful implementation of internal monitoring procedures for foreign exchange transactions. Attention is paid to the regulatory framework for organizing internal monitoring of fo

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Zaitsev, O., and T. Dvorianova. "ACQUAINTANCE TO FOREX FOREIGN EXCHANGE MARKET." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 1 (2020): 174–80. http://dx.doi.org/10.21272/1817-9215.2020.1-20.

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The article draws attention to the steady growth of the general trend of direct participation of individuals in financial transactions using electronic platforms. In particular, the article notes the increased interest in participating in operations in the Forex currency market. It is emphasized that relatively technically easy access to participation in financial transactions through the use of electronic platforms is currently a potential threat to financial security for the funds of participants in such transactions. This is a lack of professional training of most novice traders who volunta

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Dedi, Muhammad. "Relevansi Fatwa DSN-MUI Nomor 28/DSN-MUI/III/2002 tentang Jual Beli Mata Uang (Al-Sharf) di Era Digital." Jurnal Al-Hakim: Jurnal Ilmiah Mahasiswa, Studi Syariah, Hukum dan Filantropi 5, no. 1 (2023): 25–39. http://dx.doi.org/10.22515/jurnalalhakim.v5i1.6532.

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The digital era affects various national-international economic transactions. Massive technological developments have had a significant impact on the economy, especially buying and selling transactions. In 2002, foreight exchanger transactions were still carried out manually, as technology grew, this resulted in a technical shift in foreight exchanger transactions from manual to digital. This also certainly affects the fatwa of the National Sharia Council which regulates the buying and selling of foreign currencies. The DSN-MUI fatwa No. 28 concerning the sale and purchase of foreign currencie

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., Kholidah. "JUAL BELI UANG (FOREIGN EXCHANGE TRANSACTION) DITINJAU DARI PERSPEKTIF HUKUM EKONOMI ISLAM." Jurnal el-Qanuniy: Jurnal Ilmu-Ilmu Kesyariahan dan Pranata Sosial 8, no. 1 (2022): 49–63. http://dx.doi.org/10.24952/el-qanuniy.v8i1.5678.

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Foreign exchange trading transactions are getting more and more in demand, Muslim investors/traders are no exception. Even recently, forex trading has been used as a speculation tool for traders to make a profit. Therefore, forex trading has become an important issue and has been in the spotlight of Muslim scholars and economists. In the study of fiqh, foreign exchange trading is known as al-sharf, namely buying and selling naqdain, gold for gold, silver for silver, or one of the two. This transaction is basically justified in Islam as long as it does not contain elements of usury. But unfortu

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Kholidah, Kholidah. "JUAL BELI UANG (FOREIGN EXCHANGE TRANSACTION) DITINJAU DARI HUKUM EKONOMI ISLAM." Yurisprudentia: Jurnal Hukum Ekonomi 8, no. 1 (2022): 48–61. http://dx.doi.org/10.24952/yurisprudentia.v8i1.5738.

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Foreign exchange trading transactions are getting more and more in demand, Muslim investors/traders are no exception. Even recently, forex trading has been used as a speculation tool for traders to make a profit. Therefore, forex trading has become an important issue and has become a sharp focus for Muslim scholars and economists. In the study of fiqh, foreign exchange trading is known as al-sharf, namely buying and selling naqdain, gold for gold, silver for silver, or one of the two. This transaction is basically justified in Islam as long as it does not contain elements of usury. But unfortu

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Pratiwi, Dhela Fajar, Endang Asliana, and Nurmala Nurmala. "Penerapan PSAK 10 Tentang Penyajian Laporan Keuangan pada Transaksi Valuta Asing untuk Menunjang Kewajaran Laporan Keuangan PT JFI." Jurnal Ilmiah ESAI 15, no. 1 (2021): 1–10. http://dx.doi.org/10.25181/esai.v15i1.2393.

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Foreign exchange transactions are transactions related to foreign currencies, where the exchange rate at any time will rapidly change in value, this is what often becomes a problem and causes foreign exchange differences. This writing aims to determine the accounting treatment of sales transactions, purchases related to PT JFI’s foreign exchange, and to find out the fairness of the financial statements. The secondary company data used by the author is PT JFI's 2019 financial report, data on changes in the closing exchange rate on December 31, 2019, a list of the total cash, receivables, and de

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Chen, Ziying. "Risk Assessment of the Banking Industry under the COVID-19 Crisis." Advances in Economics, Management and Political Sciences 34, no. 1 (2023): 37–42. http://dx.doi.org/10.54254/2754-1169/34/20231670.

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This paper shows that increased bank asset liquidity does not necessarily reduce risk-taking. The help provided by the government in the epidemic crisis has also been provided after the damage occurred. On the other hand, the merger of banks is not a good thing for low-risk banks. Regulators should conduct frequent financial reports on banks to ensure that the risk of sudden default due to weak supervision is reduced. Foreign exchange risk management is especially important for banks involved in cross-border transactions and foreign exchange business. Reasonable control of the market exchange

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Mulyawan, Claudia, and Emmy Latifah. "Indonesian Monetary Regulation Regarding Chinese Electronic Payment in Indonesia." Jambe Law Journal 2, no. 1 (2019): 45–60. http://dx.doi.org/10.22437/jlj.2.1.45-60.

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This article aims to analyze and ﬁnd the answer on how the regulation for transaction activities deals with electronic money by Chinese tourists in Indonesia, especially in Bali, as well as to analyze the effect on using WeChat Pay and Alipay payment in tourism sector. This legal research is using normative research method. It is concluded that Chinese electronic payment platform WeChat Pay and Alipay by Chinese tourists for doing payment transactions in Bali has not been explicitly regulated in Indonesia because those providers have not fulﬁlled any requirements and standards from Indonesian

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Nasiba, Muzafarovna Imamova. "Improving the Accounting of Export-Import and Foreign Exchange Transactions." Journal of Economics, Finance And Management Studies 4, no. 05 (2021): 470–74. https://doi.org/10.47191/jefms/v4-i5-15.

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The article analyzes the theoretical foundations, features, methodology for accounting for foreign exchange transactions during export operations in business entities engaged in export activities. There are also suggestions and recommendations for improving the accounting of foreign exchange transactions in export operations.

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Lukov, V. "The Device of the World Exchange Infrastructure. New Challenges for the Russian Market." Scientific Research and Development. Economics of the Firm 11, no. 2 (2022): 39–45. http://dx.doi.org/10.12737/2306-627x-2022-11-2-39-45.

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The article is devoted to the problems of mutual settlements with the international central depository, which provides liquidity to the vast majority of foreign securities held by private and institutional investors, residents of the Russian Federation. The paper gives a description of the modern design of the exchange infrastructure of the Russian market. Methodical research tools: analysis of normative legal acts and resolutions, methodological instructions of the national settlement depository. As the study showed, the interests of Russian investors who make transactions with foreign securi

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Augustine, Giuliana, Ioannis, and John Malindretos. "MNC Transactions Foreign Exchange Exposure: An Application." International Journal of Economics and Business Administration VI, Issue 1 (2018): 54–60. http://dx.doi.org/10.35808/ijeba/151.

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Mange, John I. "Measuring Foreign Exchange Risk in Insurance Transactions." North American Actuarial Journal 4, no. 2 (2000): 88–100. http://dx.doi.org/10.1080/10920277.2000.10595905.

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Evans, Martin D. D., and Richard K. Lyons. "Exchange Rate Fundamentals and Order Flow." Quarterly Journal of Finance 02, no. 04 (2012): 1250018. http://dx.doi.org/10.1142/s2010139212500188.

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We address whether transaction flows in foreign exchange markets convey fundamental information. Our General Equilibrium model includes fundamental information that first manifests at the micro level and is not symmetrically observed by all agents. This produces foreign exchange transactions that play a central role in information aggregation, providing testable links between transaction flows, exchange rates, and future fundamentals. We test these links using data on all end-user currency trades received at Citibank over 6.5 years, a sample sufficiently long to analyze real-time forecasts at

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Muhammad Agustian Sakha, Heni Nur Anggraeni, Novia Amandha, and Endang Kartini Panggiarti. "Pengaruh Perubahan Mata Uang Fungsional dan Transaksi atas Mata Uang Asing Terhadap Laporan Keuangan PT Dianta Mitra Fairindo Internasional." Jurnal Kendali Akuntansi 2, no. 1 (2023): 133–41. https://doi.org/10.59581/jka-widyakarya.v2i1.1815.

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Accounting pays close attention to aspects of foreign currency transactions and adjustments to the functional currency that impact financial statements. PSAK 10 is the main guideline in regulating changes in foreign exchange rates and affecting businesses. A good understanding of PSAK 10, functional currency, and foreign currency transactions is crucial for business entities, especially those operating in a foreign currency economic environment. The case study used in this research is descriptive qualitative with literature review method. Research that characterizes research subjects based on

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Muhni, Abd, Ach Baihaki, and Aminatus Zakhra. "THE STUDY OF IMPLEMENTION OF SHARF ACCOUNTING TREATMENT AT PT. MARKAZ SARRAF PAMEKASAN." Prosiding dan Call Paper Widya Wiwaha 2, no. 1 (2023): 141–50. https://doi.org/10.32477/semnas.v2i1.909.

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This study aims to analyze the potential application of sharf accounting for foreign currency exchange transactions conducted by PT. Markaz Sharraf Pamekasan as an entity that organizes non-bank foreign exchange business activities by using qualitative research. The results of the study show that the application of sharf accounting for foreign exchange transactions has the potential to be carried out, because it is supported by the availability of sufficient regulations, both from Bank Indonesia as a regulator, DSN-MUI as a fatwa institution, and IAI which issues accounting standards. In addit

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Khudzhatov, M. B., and V. Y. Vakhrushev. "Current problems of currency operations in foreign economic activities." Mezhdunarodnaja jekonomika (The World Economics), no. 3 (March 28, 2023): 153–62. http://dx.doi.org/10.33920/vne-04-2303-01.

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International trade in goods is one of the most important tools for the development of the world economy. International trade meets the needs of the countries of the world in various goods, the production of which is absent in this country or does not fully satisfy domestic demand. Almost all countries in the world are interested in the development of international trade in goods. On the one hand, countries provide domestic needs through international trade. On the other hand, commodity supplies to international markets contribute to the infl ow of foreign exchange earnings into the country, t

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Yelemesov, R. E., and A. A. Raimbekova. "CURRENCY MARKET OF KAZAKHSTAN BEFORE AND IN TIME OF PANDEMIA: COMPARATIVE ANALYSIS." Statistika, učet i audit 81, no. 2 (2021): 66–72. http://dx.doi.org/10.51579/1563-2415.2021-2.10.

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Settlements in national and foreign currency are made between residents of the republics participating in various international trade relations and capital flows. With the help of foreign assets, various financial transactions are carried out, gold and foreign exchange reserves of the country are formed, some economic norms and indicators are calculated (target earnings of the bank, private capital, etc.). In connection with this, it is necessary to create a developed foreign exchange market, which will allow to increase the volume of foreign exchange transactions. The article provides a compa

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Uslifa Nurfagfira, Arif Kurniawan, Rio Rohman Saputra, and Endang Kartini Panggiarti. "Analisis Perlakuan Akuntansi Atas Selisih Kurs Dan Transaksi Dalam Mata Uang Asing Serta Pengaruhnya Terhadap Laporan Keuangan PT Fks Food Sejahtera." Jurnal Kendali Akuntansi 2, no. 1 (2023): 321–32. https://doi.org/10.59581/jka-widyakarya.v2i1.2158.

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The purpose of this article is to analyze the treatment of foreign exchange differences and foreign currency transactions at PT FKS Food Sejahtera. At PT FKS Food Sejahtera, exchange rate differences and foreign currency transactions arise from overseas subsidiaries, loans, export sales, and various costs of the company's main purchases. The method used in this research is qualitative research, where PT FKS Food Sejahtera is the object of research. Information and data collection were obtained from literature studies and previous articles related to this topic, as well as PT FKS Food Sejahtera

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Annisa Urrohmah, Susi Ratna Sari, and Shelvina Dwie Oktavia. "Analisis Akuntansi Untuk Transaksi Mata Uang Asing Pada Pt. Appipa Indonesia." Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2, no. 1 (2023): 180–84. http://dx.doi.org/10.61132/maeswara.v2i1.595.

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This article will analyze foreign currency transactions at PT. Appipa Indonesia. In import-export transactions related to two different countries, using different currencies, namely foreign currency and local currency. Foreign currency transactions in their treatment can affect the financial statements of sales, purchases, accounts payable, receivables, and so on. This research method is descriptive qualitative. PT. Appipa Indonesia has implemented accounting treatment in accordance with PSAK No.10 regarding exchange differences on foreign currency transactions.

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Amalia, Khofifah, and Amalia Salsabila Ariyanto. "IMPLEMENTASI TEKNOLOGI INFORMASI UNTUK PERAMALAN DINAMIKA BISNIS (STUDI PADA BISNIS VALAS)." J-MACC : Journal of Management and Accounting 3, no. 2 (2020): 55–61. http://dx.doi.org/10.52166/j-macc.v3i2.2069.

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This study aims to determine the implementation of information technology in foreign exchange. By using quantitative and qualitative research methods as well as associative. research that comes from the presence of data and utilizes existing theories as an explanation. With the development of technology, every company tries to always provide the best service to its customers in the business field. In the business sector, technology plays an important role, especially in banking. It cannot be separated from one that we may rarely hear but which plays an important role in the business world, nam

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Fahrika, A. Ika, H. Muhtar Lutfi, and Nasrullah Bin Sapa. "Analisis Transaksi Valuta Asing (Al-Sharf): Tinjauan Hukum Ekonomi Islam di Indonesia." AL-KHARAJ 2, no. 2 (2022): 113–27. http://dx.doi.org/10.30863/alkharaj.v2i2.3198.

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Abstract. Analysis of Foreign Exchange Transactions (Al-Sharf): An Overview of Islamic Economic Law in Indonesia. The purpose of this research is to find out how the legal view of Indonesian Islamic Economics regarding foreign exchange (Al-Sharf), which is one of the transaction tools to meet basic human needs around the world today. The buying and selling of currencies is permitted as long as the transactions made are paid in cash and the local currency exchange rates are converted to the exchange rates of the currencies being exchanged. The study conducted by the author with an approach to n

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Ma, Yuhan. "Research on Reducing Foreign Exchange Risks by Foreign Exchange Derivatives -- Taking China Foreign Trade Companies as an Example." Financial Forum 10, no. 2 (2021): 35. http://dx.doi.org/10.18282/ff.v10i2.2240.

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<p>With the deepening of international trade, the foreign exchange risk exposure of foreign trade companies is gradually being valued in the international market, and foreign exchange risks are also the main risks that Chinese foreign trade companies need to avoid. This article analyzes the reduction of foreign exchange risks from both the internal and external aspects of the company, focusing on the value-preserving role of foreign exchange derivatives in transactions, and making suggestions for the steady operation of foreign trade companies.</p><p> </p>

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van der Laan Smith, Joyce A. "Understanding Foreign Exchange Risk: An Instructional Simulation Exercise." Issues in Accounting Education 28, no. 1 (2012): 181–95. http://dx.doi.org/10.2308/iace-50311.

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ABSTRACT: This paper presents an instructional exercise designed to promote the learning of foreign exchange risk and accounting for foreign currency transactions. To promote critical thinking skills, the exercise uses an unstructured problem-solving format. I use the United Kingdom (U.K.) MONOPOLY™ board game to simulate a U.S. company investing in London real estate. Students conduct all transactions, on account, in British Pounds (GBP), maintain journals in U.S. dollars (USD), and prepare financial statements at game-end in USD. The instructor sets the exchange rate at the beginning of the

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Goel, Manisha. "Management of Transaction Exposure." International Journal of Service Science, Management, Engineering, and Technology 3, no. 1 (2012): 37–54. http://dx.doi.org/10.4018/jssmet.2012010103.

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In an era of globalization, thousands of transactions of international trade take place among companies of different countries. But the profitability of these transactions can be completely wiped out by adverse movements in the exchange rate during this time gap. Transaction exposure is a measure of effect of exchange rate fluctuations on these transactions. Unmanaged transaction exposure can paralyze not only financial position but also competitive position of companies in market. The present study portrays transaction exposure management as practiced by various multinational companies in Ind

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Correia, C. De J., and R. F. Knight. "Covered interest arbitrage opportunities in the South African foreign exchange market." South African Journal of Business Management 18, no. 4 (1987): 209–14. http://dx.doi.org/10.4102/sajbm.v18i4.1019.

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The Interest Parity Theory states that in an efficient market, any interest differential between local and foreign sources of finance will be offset by the forward premium/discount. Therefore, opportunities to engage in profitable Covered Interest Arbitrage transactions will be eliminated quickly. The fall in the Rand/Dollar exchange rate resulted in many South African companies reporting substantial foreign exchange losses on offshore loans. Companies were attracted to foreign sources of finance because of lower foreign interest rates. The authors conclude, on the basis of empirical tests, th

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Richter, Sandor. "Forum: A European Tax on Foreign Exchange Transactions?" European Journal of Economics and Economic Policies: Intervention 4, no. 2 (2007): 229–39. http://dx.doi.org/10.4337/ejeep.2007.02.03.

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Cotter, John, and Kevin Dowd. "Intra-day seasonality in foreign exchange market transactions." International Review of Economics & Finance 19, no. 2 (2010): 287–94. http://dx.doi.org/10.1016/j.iref.2009.08.003.

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., Farhana, and Ratih Puspitasari. "Analisis Lindung Nilai Dengan Menggunakan Swap Dan Forward Untuk Mengurangi Resiko Transaction Eksposure." Jurnal Ilmiah Manajemen Kesatuan 5, no. 1 (2018): 48–57. http://dx.doi.org/10.37641/jimkes.v5i1.26.

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Hedging is the one of activities is performed by a company or a bank to protect their business from the risk of changes caused by exchange rates or exchange rate fluctuations. There are some things that should be considered by companies whom often perform the transactions related to interest rate and exchange rate. For example, banks should monitor the company performance against losses caused by foreign exchange and also arrange the strategy, because it is necessary for the company to perform hedging. The research is purposed to learn how to minimize the risks of losses experienced by banks d

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Sabila, Vina, Dinda Alfadhila, Nisfi Ramadhani, Saras Tri Rahayu, Reni Anggriani, and Wulandari Agustiningsih. "Penerapan PSAK 10 Atas Selisih Kurs Dan Transaksi Mata Uang Asing Pada Laporan Keuangan PT. Amman Mineral Internasional Tbk." Jurnal Riset Mahasiswa Akuntansi 4, no. 4 (2024): 649–57. https://doi.org/10.29303/risma.v4i4.1395.

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In facing the challenges of the current era of business globalization, many companies are involved in international business transactions involving foreign currencies. PSAK No.10 is a statement of Financial Accounting Standards which regulates the effect of changes in foreign currency exchange rates. The purpose of PSAK 10 is to provide guidance on how accounting regulates transactions in foreign currency and overseas business activities in an entity's financial statements, appropriate reporting related to exchange differences is very important to reflect the true value in the company's financ

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Artemov, N. M., and S. V. Sergeev. "Liberalization of foreign exchange regulation and control in the Russian Federation: status and trends." Courier of Kutafin Moscow State Law University (MSAL)), no. 9 (December 24, 2021): 135–44. http://dx.doi.org/10.17803/2311-5998.2021.85.9.135-144.

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. At present, due to the changing economic situation, in particular, against the backdrop of the COVID-19 pandemic, the question of the need for further liberalization of foreign exchange regulation and control in order to encourage real investment in Russia remains relevant. The liberalization process is the removal of restrictions on foreign exchange transactions between Russian currency residents and non-residents. When carrying out liberalization, the interests of society and the state should be taken into account in terms of national security and welfare.Since the adoption of the legislat

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Uswatul Maghfiroh and Nita Tri Wahyuni. "Analisis Selisih Kurs Dan Transaksi Mata Uang Asing Terhadap Laporan Keuangan Pada PT Mayora Indah Tbk." CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis 4, no. 1 (2023): 107–11. http://dx.doi.org/10.55606/cemerlang.v4i1.2296.

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The aim of this study is to examine how PT Mayora Indah Tbk handles exchange rate variances and foreign currency transactions. At PT Mayora Indah Tbk, instances of exchange rate variances and foreign currency transactions arise from the existence of subsidiaries overseas, loans, export sales, and certain significant company acquisitions. The qualitative research method is employed, with PT Mayora Indah Tbk as the subject of investigation. The collection of data and information utilizes library research methods and information extracted from PT Mayora Indah Tbk's Annual Report. The findings of

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Uchendu, Winifred Chinyere, and Sarah O. Anyanwu. "Sectoral Utilization of Foreign Exchange and the Policy Implications for Economic Growth in Nigeria (1997 – 2022)." International Journal of Economic Policy 4, no. 1 (2024): 27–43. http://dx.doi.org/10.47941/ijecop.1644.

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Purpose: The purpose of this study is to investigate the effect of sectoral utilization of foreign exchange and the policy implications for economic growth in Nigeria. Methodology: The methodology involved the use of annual time series data covering 1997 to 2022 for pre-diagnostic tests for unit roots which showed that the variables used in the study: economic growth (proxied by real gross domestic product), visible transactions, invisible transactions, treasury bill rate, and exchange rate, were stationary in the first difference. Hence, after first differencing the data, the Ordinary L

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Behdad, Sohrab. "Foreign Exchange Gap, Structural Constraints, and the Political Economy of Exchange Rate Determination in Iran." International Journal of Middle East Studies 20, no. 1 (1988): 1–21. http://dx.doi.org/10.1017/s0020743800057482.

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Foreign currency transactions have come under stringent controls in postrevolutionary Iran. This is a relapse into the prevailing conditions in the years preceding 1974, before the increase in oil revenues eliminated the foreign currency gap. Initially, the Islamic Republic of Iran (IRI) imposed exchange controls to stop the postrevolutionary capital flight. Soon, however, exchange controls became an integral policy instrument of the government for rationing the existing supply of foreign currency in the face of a widening foreign exchange gap.

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Limited, Foreign Exchange Operations of Islami Bank Bangladesh, Rukaiya Khatun Moury, and Rakib Hasan. "Foreign Exchange Operations of Islami Bank Bangladesh Limited." Saudi Journal of Business and Management Studies 9, no. 02 (2024): 41–52. http://dx.doi.org/10.36348/sjbms.2024.v09i02.004.

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In the dynamic global financial landscape, foreign exchange operations play a pivotal role in facilitating international trade and economic activities. Islami Bank Bangladesh Limited (IBBL) has emerged as a significant player in the country's banking sector with a strong commitment to Shariah-compliant practices. Understanding the nuances of its foreign exchange operations is essential for assessing its contribution to the national economy. This study aimed to comprehensively analyze the foreign exchange operations of Islami Bank Bangladesh Limited, focusing on its performance and adherence to

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Yumna Qoni’atun Sholihah, Aleesya Mae Danieela, Azhilatul Annisa Parasti, Azkira Taradiva Fadya Putri, Erviana Agustina, and Wulandari Agustiningsih. "Analisis Perlakuan Akuntansi Psak No. 10 Atas Selisih Kurs dan Transaksi Mata Uang Asing pada PT Kalbe Farma Tahun 2022." JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) 3, no. 1 (2024): 66–75. https://doi.org/10.54066/jrime-itb.v3i1.2802.

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This research analyzes the management of foreign currency transactions and the impact of exchange rate differences on the financial statements of PT Kalbe Farma, a leading pharmaceutical company in Indonesia. Using a qualitative approach with literature study methods and secondary data analysis, this research focuses on the healthcare sector, which is understudied in the context of exchange rate fluctuation risk management. The results show that PT Kalbe Farma has implemented accounting treatments in accordance with PSAK No. 10 for foreign currency transactions. Exchange rate differences are r

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Ayu, Nurmaya Ade Kresna, Siti Alifany Kamilatuzzahirah, Rika Mawarni, Putri Rahayu Pitriyani, and Novia Rizki. "Analisis Penjabaran Transaksi Valuta Asing Pada PT Bank Central Asia Tbk Tahun 2022 Dan 2023." Jurnal Riset Mahasiswa Akuntansi 4, no. 4 (2024): 625–35. https://doi.org/10.29303/risma.v4i4.1541.

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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 financia

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