Analisis Penerapan PSAK No.10 (revisi 2010) tentang Pengaruh Perubahan Kurs Valuta Asing dalam Implementasi Sistem Informasi Akuntansi PT XYZ
Bibliographic record
Abstract
Kegiatan ekonomi yang terus mengalami perkembangan setiap tahunnya seiring dengan adanya globalisasi dalam perdagangan ekonomi antar negara, mengakibatkan terjadinya transaksi dalam mata uang yang berbeda-beda. Hal ini menimbulkan perbedaan rate dalam setiap nilai transaksi. Penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan mengambil data berupa data primer dan sekunder yaitu hasil wawancara dengan pihak PT XYZ serta annual report perusahaan. Penelitian ini bertujuan untuk mengetahui implementasi sistem informasi akuntansi terkait penerapan PSAK No. 10 (revisi 2010) dalam perusahaan, penyajian di dalam laporan keuangan, serta kewajiban perpajakan perusahaan setelah diterapkannya PSAK No. 10 (revisi 2010). Hasil penelitian menunjukkan bahwa dalam sistem informasi perusahaan dilakukan proses dual currency untuk menghasilkan laporan dalam mata uang USD, sedangkan dalam laporan keuangan dilakukan penyajian ulang untuk tahun 2010 dan 2011 dan dalam kewajiban perpajakan, perusahaan akan melakukan perubahan atas perhitungan dan pelaporannya yang menggunakan mata uang USD dan Bahasa Inggris dengan cara dikonversi menggunakan kurs Kementrian Keuangan. Kata kunci: Transaksi Valuta Asing, Rate , PSAK No.10 (revisi 2010), Sistem Informasi Akuntansi, Laporan Keuangan, Perpajakan. Economy activities that has development every years along with the globalization in the economy that occured in every country creates a different currency transaction for each country. This thing also creates a different rate of each transaction. This case study use qualitative descriptive method that also using primary and secondary data that is interview data with PT XYZ and annual report of company. The purpose of this case study is to understand implementation application of PSAK No.10 (revision 2010) in accounting information system PT XYZ, how to record in company financial statement and company taxation duty related to application of PSAK No.10 (revision 2010). The results showed that in the process of enterprise information systems do dual currency to generate reports in USD, while the presentation of the financial statements carried over for the year 2011 and for tax obligations, the company will make changes to the calculation and reporting currency using the USD currency and English language by converted using the exchange rate of the Ministry of Finance. Keywords: Foreign Exchange Transaction, Rate, PSAK No.10 (Revision 2010), Accounting Information System,Financial Statement and Taxation. DAFTAR PUSTAKA Arikunto, S. (2010). Prosedur Penelitian. Jakarta: Penerbit Rineka Cipta. Baay, R.A. (2013). 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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.004 | 0.015 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.003 | 0.008 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.006 | 0.003 |
| Open science | 0.001 | 0.002 |
| Research integrity | 0.001 | 0.002 |
| Insufficient payload (model declined to judge) | 0.042 | 0.010 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".