Perlakuan Selisih Kurs Atas Piutang Valuta Asing dan Dampaknya terhadap Laporan Keuangan pada PT Sari Makmur Tunggal Mandiri.

Abstract

Treatment in exchange rate of foreign currency receivable of companies are generally stated in PSAK No. 10. PT. Sari Makmur Tunggal Mandiri is a coffee seed’s processing company, with it’s ending production coffee seed’s high quality (the best coffee seed) and coffee powder. Company’s production is sold abroad, in Asia, some European countries and America. The company gains its revenue by selling the best coffee seed and coffee powder. Different in exchange rate of PT. Sari Makmur Tunggal Mandiri exists from the different between exchange rate when the transaction of selling and receive of receivable’s payment. But at the end of the year, company don’t adjust the foreign exchange rate. As the result the nominal of foreign currency receivable doesn’t give the real amount of balance statement date. It can either to high or to low and finally will effect the income statement. The company should do adjustment of exchange rate at the end of the book year and increase or decrease the exchange rate in income statement so that the amount of the exchange rate of balance statement date is the real amount and finally actual gain or loss of the company at the company at that period can be gotten. The research is done through one (1) year of the company’s financial report of PT. Sari Makmur Tunggal Mandiri for 2006 period. It uses descriptive method, data is collected, arranged, interpreted, analyzed, so that they give full explanation for the problem that the company is facing. The research analysis shows that in general PT. Sari Makmur Tunggal Mandiri has followed and done PSAK No. 10 in foreign currency receivable transaction.