Systematic Literature Review: Permasalahan Akuntansi dalam Hubungan Kantor Pusat dan Kantor Cabang serta Transaksi Mata Uang Asing
DOI:
https://doi.org/10.30640/jumma45.v5i1.5944Keywords:
Accounting Systems, Economic Globalization, Foreign Currency Transactions, Head Office and Branches, Systematic Literature Review (SLR)Abstract
Economic globalization encourages businesses to expand their activities by opening branches, which creates complications in financial matters between head offices and branches, especially in relation to foreign currency transactions. This study applies a Systematic Literature Review (SLR) approach to analyze the accounting challenges that arise in the relationship between headquarters and branches as well as in foreign currency transactions. The findings of this study indicate that a centralized digital system can improve the quality of recording and reporting thanks to real-time integration, but its success is highly dependent on infrastructure, human resource skills, and the accuracy of existing procedures. In terms of foreign currency transactions, accounting practices are generally in accordance with PSAK 10 and PSAK 221, whereby exchange rate differences are recorded in the income statement or other comprehensive income. Effective exchange rate risk management can reduce the impact of exchange rate fluctuations on financial performance. Standardization of procedures, strengthening of internal controls, and capacity building are necessary to establish a reliable relationship between the head office and branches.
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