payment using foreign bank account for a foreign transaction

Does payment using foreign bank account (not functional currency) for a foreign transaction leads to a relaised gain/loss?

For instance, a company’s functional currency is in IDR.
However, the company purchased goods on 31 Jan, denominated by USD.
On 31 March, the company paid for the transaction using it’s USD amount.
Will there be a gain/loss? If so, how do we account for it?