PENGGUNAAN FORWARD FOREIGN EXCHANGE CONTRACT (FORWARD PURCHASE) DAN SWAP DALAM UPAYA MENGURANGI RESIKO KERUGIAN KURS VALUTA ASING DI PT "X"

ANDI WIBOWO, 049711622 - E (2002) PENGGUNAAN FORWARD FOREIGN EXCHANGE CONTRACT (FORWARD PURCHASE) DAN SWAP DALAM UPAYA MENGURANGI RESIKO KERUGIAN KURS VALUTA ASING DI PT "X". Skripsi thesis, Universitas Airlangga.

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Abstract

Currently, international business acuVlues have been concerned by many countries in the world, including developing country like Indonesia, Along with the fast growing of international trade make company to condnct its transaction not only domestically but also expand internationally, 'The company which has international transaction contain an inherent risk from the uncertainty of foreign currency rate, In order to anticipate it, the using of hedging with forward purchase contract and swap is the most mvorable way, The hedging means the company put the risk to the other party by giving certain amount of premium, The purpose of tbis thesis is to explore wheter the use of bedging with forward purchase and swap enable the company to prevent currency rate fluctuation loss and accounting treatment applied in accordance "ith PSAK No, I 0, This thesis is developed by using qualitative method that explain it systematically, mctual, and accurate supported by proper accounting treatment, It also analyze and examine hedging transaction in relation to foreign clllTency rate fluctuation, At the end of this thesis, it is concluded that implementation of hedging through forwardpurchase and swap has give and advantage to the company,

Item Type: Thesis (Skripsi)
Additional Information: KK A 135-02 WIB P (fulltext tidak tersedia)
Uncontrolled Keywords: FORWARD FOREIGN EXCHANGE CONTRACT; FORWARD PURCHASE; SWAP; KERUGIAN; KURS VALUTA ASING
Subjects: H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation > HG4551-4598 Stock exchanges
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsEmail
ANDI WIBOWO, 049711622 - EUNSPECIFIED
Contributors:
ContributionNameEmail
ContributorPARWOTO WIGNJOHARTOJO, Prof. Dr., AkuntanUNSPECIFIED
Depositing User: Tatik Poedjijarti
Date Deposited: 01 Feb 2017 16:14
Last Modified: 09 Jun 2017 20:44
URI: http://repository.unair.ac.id/id/eprint/52286
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