ANALISA PENENTUAN HARGA POKOK PENJUALAN VALUTA ASING PADA PT. LUFRISINDO MISA PERKASA

FUROIDAH, FATHIEN (2019) ANALISA PENENTUAN HARGA POKOK PENJUALAN VALUTA ASING PADA PT. LUFRISINDO MISA PERKASA. Diploma thesis, STIE MAHARDHIKA SURABAYA.

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Abstract

The purpose of this study is to find out 1) the determination of the basic price of foreign exchange sales at PT Lufrisindo Misa Perkasa, 2) the obstacles faced in determining the cost price of foreign exchange sales at PT. Lufrisindo MisaPerkasa, 3) strategies used to increase revenue at PT. Lufrisindo Misa Perkasa. This research is a qualitative research. The population of this study is the rupiah exchange rate against foreign currencies at PT Lufrisindo Misa Perkasa. The sample of this study is the Bank Indonesia transaction rate as of January 23, 2019, the sampling of which is 18 foreign exchange rates. Data collection uses interviews and observations. Data analysis uses qualitative descriptive analysis. The results of the study state that 1) In determining the price of the company pay attention to (a) Very important aspects in the Money Changer company, namely the initial inventory, purchases, and ending inventory (b) How to calculate the company's foreign currency HPP in accordance with company provisions and the regulation of Bank Indonesia as responsible for licensing the establishment of foreign exchange trading,(c) The cause of the influence of HPP valas on the company's gross profit presented per period. Because, the decline or increase in sales and purchases per period; 2) Obstacles in determining cost of goods sold can come from internal factors and external factors. Internal factors are inadequate inventory information systems and insufficient valuation supplies. The external factor is a dynamic and volatile global economic condition which has affected foreign exchange rates that are difficult to anticipate; 3) The strategy implemented by the company is by conducting risk management analysis and marketing strategies.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Harga Pokok Penjualan, Valuta Asing
Subjects:	Akuntansi
Divisions:	S1 Akuntansi
Depositing User:	Unnamed user with email lib.stiemahardhika@gmail.com
Date Deposited:	19 Dec 2019 05:54
Last Modified:	20 Dec 2022 10:33
URI:	http://repository.stiemahardhika.ac.id/id/eprint/1303

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