Analysis of the Accounting Treatment of Biological Assets on Agricultural Activities based on PSAK 69 (Case Study at PT. Galasari Gunung Sejahtera)

Farah Fauziah, Driana Leniwati, Riska Harventy

Abstract


The purpose of this study was to determine the accounting treatment of biological assets on agricultural activities at PT. Galasari Gunung Sejahtera, whether it is in accordance with PSAK 69. To achieve the objectives of this study, the research was conducted at PT. Galasari Gunung Sejahtera. The method used is a qualitative descriptive approach. Qualitative data obtained through observation, interviews, and documentation. The analytical technique used in this research is data reduction, data presentation and conclusion drawing. The results of the study showed that PT. In general, Galasari Gunung Sejahtera has implemented PSAK 69, but in the reassessment section, PT. Galasari Gunung Sejahtera does not revaluate the value at the end of each period. This is because biological assets cannot be measured reliably. This is permitted, in accordance with paragraph 30 of PSAK 69.


Keywords


accounting; biological assets; agricultural activities

Full Text:

PDF

References


Badan Pusat Statistika. (2020). Struktur Produk Domestik Bruto Menurut Lapangan Usaha (seri 2010) Atas dasar Harga Berlaku. Badan Pusat Statistika. https://www.bps.go.id/subject/11/produk-domestik-bruto-lapangan-usaha-.html#subjekViewTab5

Kementrian Pertanian. (2018). Peluang Ekspor Mangga Indonesia Menjanjikan – Direktorat Jenderal Hortikultura. Kementrian Pertanian. http://hortikultura.pertanian.go.id/?p=2884

Kementrian Pertanian. (2020). Pengembangan Mangga Arumanis di Kabupaten Pemalang Jawa Tengah – Direktorat Jenderal Hortikultura. Kementrian Pertanian. http://hortikultura.pertanian.go.id/?p=4457

Korompis, C. W. M. (2016). Analisis perlakuan akuntansi agrikultur pada petani kelapa pada desa di daerah Likupang Selatan: dampak rencana penerapan ED PSAK NO. 69 Tentang Agrikultur. Going Concern: Jurnal Riset Akuntansi, 11(2).

Magdalena, S., Suhatman, R. (2020). The Effect of Government Expenditures, Domestic Invesment, Foreign Invesment to the Economic Growth of Primary Sector in Central Kalimantan. Budapest International Research and Critics Institute-Journal (BIRCI-Journal). Volume 3, No 3, Page: 1692-1703.

Meilansari, A. Y., Maslichah, M., & Mawardi, M. C. (2019). Evaluasi Penerapan PSAK-69 Agrikultur Terhadap Aset Biologis (Studi pada Perusahaan Perkebunan Pertanian yang Terdaftar di Bursa Efek Indonesia tahun 2012-2017). Jurnal Ilmiah Riset Akuntansi, 8(04).

Murtianingsih, M., & Setiawan, A. H. (2016). the Implementation of Fair Value on Short Term Assesment of Biological Assets. Journal of Accounting and Business Education, 1(1), 40–55.

Shah, M. M., et al. (2020). The Development Impact of PT. Medco E & P Malaka on Economic Aspects in East Aceh Regency. Budapest International Research and Critics Institute-Journal (BIRCI-Journal). Volume 3, No 1, Page: 276-286

Simanjorang, R. D., Ekonomika, F., Kristen, U., & Wacana, S. (2016). Prtaktik Perlakuan Akuntansi Aset Biologis pada Perusahaan Perkebunan (Persero) di Indonesia. Jurnal Akuntansi, 3(2).

Suyanto. (2008). Metode Penelitian Sosial. Kencana.

Trina, Z. I. (2017). Analisis perlakuan akuntansi dan deplesi aset biologis berdasarkan IAS 41 pada perusahaan peternakan: Studi kasus pada CV. Milkindo Berka Abadi Kepanjen. Universitas Islam Negeri Maulana Malik Ibrahim.




DOI: https://doi.org/10.33258/birci.v5i1.3660

Article Metrics

Abstract view : 82 times
PDF - 72 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.