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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Pengabdian Masyarakat dan Riset Pendidikan KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Jurnal Ilmu Sosial dan Humaniora
Yati Nurhajati
Universitas Muhammadiyah Bandung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analisis Perlakuan Akuntansi Aset Biologis dan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada Usaha Budidaya Ikan Nila Hananfishfarm di Kabupaten Subang Anisa Maulida; Dwi Isti’adah; Syahril Riza Gilbran; Viena Dwi Aryani; Yati Nurhajati
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 5 (2026): AGUSTUS-SEPTEMBER
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/5de3gs08

Abstract

Biological assets in the form of tilapia during the growth phase have dynamically changing values, thus requiring agricultural accounting treatment. However, most agricultural enterprises are farmers who operate as micro, small, and medium enterprises (MSMEs), and therefore need to understand accounting treatment based on SAK EMKM (Financial Accounting Standards for Micro, Small, and Medium Entities). This study aims to analyze the accounting treatment of biological assets and to prepare financial statements based on SAK EMKM at Hananfishfarm, a tilapia farming business in Subang Regency. The method used is descriptive qualitative with a case study approach, through observation, interviews, and documentation covering one production cycle from February 23 to May 12, 2025. The results show that Hananfishfarm has not yet carried out the recognition, measurement, presentation, or disclosure of biological assets in accordance with SAK EMKM; all costs of seed and feed were recorded as ordinary cash expenditures without capitalization, and no formal financial statements had been prepared. Based on the reconstruction carried out, the business's total assets should amount to Rp16,663,669, consisting of cash of Rp11,600,000 and biological assets of Rp5,063,669 that had never previously been presented, with net income for the period of Rp1,719,669. This study recommends the implementation of cost-capitalization-based recording for biological assets as well as accounting assistance for aquaculture MSME actors.
Kesesuaian Pencatatan Aset Biologis pada Peternakan Rakyat dengan SAK EMKM: Studi Kasus Peternakan Multi-Spesies di Cileunyi, Kabupaten Bandung Ihsan Ihsan; Risma Nur Arifah; Shaumy Adellya Novianti; Yati Nurhajati
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 5 (2026): AGUSTUS-SEPTEMBER
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/6qs1d630

Abstract

This study aims to analyze the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the recording and reporting of biological assets at Pak Ahnu's Livestock Farm, an MSME entity with annual turnover below IDR 4,800,000,000. SAK EMKM is the appropriate accounting standard for small and medium-scale enterprises as it employs a historical cost approach that is simpler, practically applicable, and does not require the use of fair value measurement as mandated by PSAK 241 which is intended for large-scale entities. A mixed-method qualitative-quantitative case study design with a descriptive analytical approach was adopted. Data were collected through field observation, in-depth interviews with the farm owner, and analysis of internal financial documents. The results reveal that Pak Ahnu's Livestock manages total biological assets valued at IDR 134,000,000 comprising horses (IDR 40,000,000), sheep (IDR 42,000,000), goats (IDR 46,000,000), and immature livestock (IDR 6,000,000). Monthly revenue reaches IDR 10,800,000, with net profit per head of IDR 1,925,926 for male sheep and IDR 925,926 for female sheep. Findings indicate that the farm's current bookkeeping practices are not fully aligned with SAK EMKM, particularly in the absence of separate accounts for productive and consumable biological assets, lack of depreciation calculation for long-term productive animals, and the absence of complete financial statements comprising the Statement of Financial Position and Statement of Profit or Loss in the SAK EMKM format. Key recommendations include disciplined historical cost-based recording, preparation of two-component financial statements per SAK EMKM, and basic bookkeeping training for the owner.
Analisis Metode Perhitungan Harga Pokok Produksi (HPP) Full Costing Peternakan Ayam Petelur dengan Kandang Sistem Rabbit Farm House :  Studi Kasus di Peternakan Rajawali Rabbit Farm House Kabupaten Sumedang Anisah Nur Fadhilah; Refa Eka Nasarida; Rula Nadzira; Siti Nurjamilah; Yati Nurhajati
Jurnal Ilmu Sosial dan Humaniora Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/zwx7g616

Abstract

The growth of the broiler farming industry in Sumedang Regency has driven the adoption of the "Rabbit Farm House" housing system, which boosts productivity through automated environmental control. However, this system entails a more complex production cost structure than conventional housing, involving investment costs, electricity expenses, equipment maintenance, and asset depreciation. Consequently, there is a need for accurate calculation of the cost of goods produced (COGP) to serve as a basis for setting selling prices, controlling costs, and making business decisions. In practice, however, many farmers still employ rudimentary cost-recording methods, failing to fully account for all production cost components. This study aims to analyze the calculation of the cost of goods produced for broiler farms using the Rabbit Farm House system in Sumedang Regency, employing a cost accounting approach. A descriptive method with a qualitative approach was used. Data were gathered through observation, interviews, and documentation regarding production activities and cost recording at the broiler farms. The analysis involved identifying, categorizing, and calculating all production cost components—including raw materials, direct labor, and overhead—to derive a more accurate cost of goods produced. The findings are expected to provide insights into the actual production cost structure and serve as a basis for farmers to set appropriate selling prices, improve cost efficiency, and enhance financial management. Furthermore, this study is expected to serve as a reference for the development and implementation of cost accounting practices within the broiler farming sector.
Analisis Perlakuan Akuntansi Aset Biologis Pembibitan Kentang Berdasarkan SAK 241 pada CV Berkah Tani Pitri Apiriyanti; Sri Galih Dewani; Sulfan Hedi; Ari Rudista; Yati Nurhajati
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/kggrw808

Abstract

This study aims to analyze accounting treatment for biological assets in potato seedling operations based on PSAK 241 at CV Berkah Tani in Kertasari District, Bandung Regency. The object of this study was selected because CV Berkah Tani’s business activities involve biological assets in the form of potato plants, which undergo biological transformation from the seedling stage to harvesting and therefore require accounting treatment that complies with applicable standards so that the financial statements reflect the company’s fair economic condition. This research uses a descriptive qualitative method with a case study approach. Data were collected through interviews, observation, and documentation, then analyzed using the interactive model of Miles and Huberman and validated through source and technique triangulation. The results show that the implementation of PSAK 241 at CV Berkah Tani has not yet been fully optimal, especially in terms of recognition, measurement, presentation, and disclosure of biological assets. The main constraints found are limited understanding of accounting standards, the absence of systematic recording, and difficulties in reliably determining the fair value of biological assets. Therefore, the implementation of PSAK 241 is needed to improve the quality of financial statements, transparency, and accountability in CV Berkah Tani’s management of potato seedling biological assets.
Analisis Fluktuasi Harga dan Risiko Pemasaran Cabai Rawit dari Kebun Milik Petani: Studi Kasus di Pasar Ujungberung dan Pasar Caringin Bandung Annisa Rayhan Gunawan; Raihan Mughny Al-Ghiffari; Saoqi Fathur Rohman; Yati Nurhajati
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/tcangm42

Abstract

Cayenne pepper is a strategic horticultural commodity characterized by highly volatile prices. This study aims to analyze the price fluctuation pattern of cayenne pepper from a farmer-owned garden over a full growing season (November 2025-May 2026), identify the factors causing price fluctuation using a descriptive path analysis framework, and describe the marketing channels and risks faced by the farmer. The study employs a single case study design with Udin Saepudin, a cayenne pepper farmer cultivating a 1,400 m² plot at Kp. Pasir Leutik, Desa Ciporeat, Kecamatan Cilengkrang, Bandung, as the research subject. Data were collected through in-depth interviews, documentation of 30 weeks of sales receipts, and triangulated with official price data from BPS (Statistics Indonesia) and the National Food Agency (Bapanas) price panel for Bandung City. Results show that the farmer's selling price fluctuated between IDR 35,000 and IDR 65,000/kg with a coefficient of variation (CV) of 18.3%. Price fluctuation followed a five-phase seasonal pattern, peaking in December 2025-January 2026 and reaching its lowest point in April 2026. Three main factors driving price fluctuation were identified: harvest volume, production costs and price expectations, and seasonal market conditions. Comparison with BPS/Bapanas data revealed an average farmer's share of 78.0%, indicating relatively efficient marketing channels. Total revenue for one growing season reached IDR 55,719,000 with a net profit of IDR 45,719,000 (457.2% of the production cost of IDR 10,000,000).
Analisis Kontribusi Biaya Pakan dan Biaya Operasional Berbasis PSAK 241 Terhadap Keuntungan Peternakan Domba (Studi Kasus Aba Farm, Ujung Berung, Kabupaten Bandung) Rindu Aulia Ayum; Faridatus Sa'adiyah; Silmi Fitriani; Muhammad Hamiz Al-Qowiyy; Yati Nurhajati
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/5n8cas16

Abstract

This study aims to analyze the condition of feed cost, operational costs, and profit at ABA Farm, a sheep fattening enterprise located in Ujung Berung, Bandung Regency, and to examine the contribution of feed cost and operational costs to business profit within the framework of PSAK 241 Agriculture. This research uses a descriptive qualitative approach with a single-case case study method based on secondary data. Data were collected through internal financial documents only, without primary data from interviews or direct observation, and analyzed using the Miles and Huberman interactive model. The results show that during the period from August 2025 to June 2026, ABA Farm recorded total sheep sales of IDR 351,764,150, with total livestock purchase costs of IDR 200,083,578 and total operational costs of IDR 113,092,292, resulting in a net profit of IDR 38,588,281, or a net profit margin of 10.97%. Feed cost was the largest operational cost component (65.31%), indicating that feed cost contributes substantially to business profit, although the available data only capture total feed cost rather than the unit feed price. Other operational costs, such as labor wages, slaughter fees, delivery costs, and vitamin costs, also contributed to margin erosion, particularly as unit cost rates increased in more recent fattening cycles. Overall, feed cost and operational costs absorbed nearly 89% of total sales, making the integrated management of both cost components a key factor in sustaining the profitability of the sheep fattening business. From the perspective of PSAK 241 (Agriculture), the sheep raised by ABA Farm meet the criteria for biological assets; however, documentation regarding the acquisition cost of unsold livestock needs improvement to ensure that the recording of biological assets better aligns with PSAK 241 standards. As a single-case descriptive study, these findings are not intended to be generalized.
MENAKAR PROFITABILITAS SEMU ATAS HIBAH LAHAN: STUDI KASUS AKUNTANSI AGRIKULTUR KELOMPOK TANI BINAAN BUMN Yati Nurhajati; Anisa Nurul Latifah; Della Fadilah; Dyah Safitri
Jurnal Review Pendidikan dan Pengajaran Vol. 9 No. 2 (2026): Vol. 9 No. 2 Tahun 2026
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v9i3.62398

Abstract

Sektor pertanian hortikultura memiliki proses pengelolaan keuangan yang cukup kompleks karena melibatkan aset biologis yang terus mengalami pertumbuhan. Hal ini pada umumnya mempengaruhi pengelolaan keuangan dan pembuatan laporan keuangan kelompok tani skala kecil. Kondisi ini menyulitkan ketika kelompok tani menerima bantuan dari program corporate social responsibility (CSR) suatu instansi, dan bantuan tersebut sering kali tidak dicatat dalam laporan keuangan. Akibatnya, biaya produksi tidak menunjukkan keadaan yang sebenarnya. Penelitian ini bertujuan untuk menganalisis penerapan akuntansi agrikultur dan akuntansi hibah serta menyusun rekonstruksi laporan keuangan pada Kelompok Tani Sayuran Hortikultura binaan PT Pindad. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif melalui studi kasus. Data dikumpulkan melalui wawancara, observasi pada budidaya cabai keriting dan bunga kol, serta dokumentasi transaksi keuangan. Keabsahan data diuji menggunakan triangulasi, sedangkan analisis data dilakukan melalui tiga tahap, yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa pengukuran aset biologis berbasis nilai wajar sesuai PSAK 241 tidak andal diterapkan akibat fluktuasi harga ekstrem di tingkat tengkulak lokal. Oleh karena itu, penggunaan biaya historis berdasarkan SAK EMKM dinilai lebih andal untuk mencatat pengeluaran kas riil kelompok tani dalam menghasilkan pendapatan penjualan. Berdasarkan PSAK 220, hibah non-moneter berupa hak pakai lahan dan utilitas diukur menggunakan nilai wajar komersial sejenis yang diakui secara berpasangan sebagai beban operasional sekaligus pendapatan hibah. Perbandingan menunjukkan bahwa meskipun kedua metode menghasilkan laba bersih operasional akhir yang sama, penggunaan biaya historis murni tanpa integrasi PSAK 220 dapat merugikan perencanaan jangka panjang kelompok tani karena memunculkan profitabilitas semu akibat menyembunyikan beban penyusutan dan sewa lahan yang riil. Rekonstruksi keuangan berhasil menakar profitabilitas semu tersebut guna menyajikan struktur biaya produksi yang logis bagi kelompok tani.
Penyusunan Laporan Keuangan Perusahaan Agrikultur Hortikultura Kentang Berdasarkan SAK EMKM (Studi Kasus Usaha Pertanian Kentang Milik Abdul Sahid): Pengabdian Yati Nurhajati; Muhamad Yusuf; Muhamad Pijar Nur Ramdani; Erdin Nurdiansah; Aji Nurvijal
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7551

Abstract

Usaha pertanian kentang skala kecil umumnya dikelola oleh pelaku UMKM yang belum menerapkan standar pencatatan keuangan yang baku. Penelitian ini bertujuan menyusun laporan keuangan Usaha Tani Bapa Abdul Sahid berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) untuk periode yang berakhir pada 31 Desember 2025. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi catatan keuangan sederhana milik pemilik usaha. Karena sebagian besar nilai akun, terutama aset tetap, tidak didukung dokumen pembelian, pengukuran akun dilakukan berdasarkan keterangan pemilik usaha yang diverifikasi melalui triangulasi sumber dan member check. Hasil penelitian menunjukkan bahwa laporan keuangan berhasil disusun sesuai SAK EMKM yang terdiri atas Laporan Laba Rugi, Laporan Posisi Keuangan, dan Catatan Atas Laporan Keuangan (CALK), tanpa mewajibkan penyusunan Laporan Arus Kas maupun Laporan Perubahan Ekuitas. Laporan Laba Rugi mencatat pendapatan sebesar Rp472.662.750 dengan total beban operasional Rp386.421.750 sehingga menghasilkan laba bersih Rp86.241.000. Beban tenaga kerja menjadi komponen terbesar, yaitu 33,5% dari total beban operasional. Laporan Posisi Keuangan menunjukkan total aset sebesar Rp634.466.000 tanpa kewajiban kepada pihak lain. Selain itu, penerapan SAK EMKM memungkinkan pengakuan beban penyusutan aset tetap sebesar Rp8.243.750 yang sebelumnya tidak pernah dicatat. Penelitian ini membuktikan bahwa SAK EMKM dapat mengubah pencatatan kas yang sederhana menjadi laporan keuangan yang terstruktur, andal, dan akuntabel pada usaha pertanian hortikultura skala kecil.
Penerapan PSAK 241 pada Akuntansi Agrikultur Bawang Merah di Kecamatan Cimenyan, Kabupaten Bandung Yati Nurhajati; Ujang Wildan; Shofura Naila Syahidatulhaq; Siti Hanifah; Sopyan Dwi Agustin
KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Vol 5, No 2 (2026): KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : CV Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/kontan.v5i2.3207

Abstract

ABSTRACTFinancial management in small-scale agricultural businesses—particularly those managed by farmer groups—continues to face challenges due to a limited understanding of the Financial Accounting Standards (SAK) for Agriculture. This issue is particularly evident in the application of accounting treatments regarding the recognition, measurement, presentation, and disclosure of biological assets and agricultural produce. This study aims to analyze the extent to which accounting practices in shallot farming businesses in Cimenyan District, Bandung Regency, align with the provisions of PSAK 241 (Agriculture). The agricultural sector is characterized by continuous biological transformation processes, necessitating accounting treatments that reflect the specific nature of biological assets. A qualitative descriptive approach utilizing a case study method was employed. Data were gathered through in-depth interviews with business operators and an examination of production and financial records used in shallot cultivation. The findings reveal a gap between the farmers' record-keeping practices and the requirements of PSAK 241, specifically regarding the recognition and measurement of biological assets at fair value, as well as the presentation and disclosure of financial information. Current record-keeping focuses on cash transactions and operational costs without adequately accounting for biological transformation processes or changes in the value of biological assets. The study recommends enhancing accounting knowledge and providing guidance to farmer groups—specifically regarding the implementation of PSAK 241—to improve the quality of record-keeping and financial information presentation in small-scale agricultural businesses. ABSTRAKPengelolaan keuangan pada usaha agrikultur skala kecil, khususnya yang dikelola oleh kelompok tani, masih menghadapi berbagai kendala akibat keterbatasan pemahaman mengenai Standar Akuntansi Keuangan (SAK) Agrikultur. Kondisi tersebut terutama terlihat dalam penerapan perlakuan akuntansi yang meliputi pengakuan, pengukuran, penyajian, dan pengungkapan aset biologis serta hasil pertanian. Penelitian ini bertujuan untuk menganalisis kesesuaian penerapan perlakuan akuntansi agrikultur pada usaha budidaya bawang merah di Kecamatan Cimenyan, Kabupaten Bandung, dengan ketentuan PSAK 241 tentang Agrikultur. Sektor agrikultur memiliki karakteristik khusus berupa proses transformasi biologis yang berlangsung secara berkelanjutan, sehingga memerlukan perlakuan akuntansi yang sesuai dengan karakteristik aset biologis. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Data diperoleh melalui wawancara mendalam dengan pelaku usaha serta telaah terhadap catatan produksi dan pencatatan keuangan yang digunakan dalam kegiatan budidaya bawang merah. Hasil penelitian menunjukkan bahwa terdapat kesenjangan antara praktik pencatatan yang dilakukan petani dengan ketentuan PSAK 241, terutama dalam pengakuan dan pengukuran aset biologis berdasarkan nilai wajar, serta penyajian dan pengungkapan informasi dalam laporan keuangan. Pencatatan yang dilakukan masih berorientasi pada transaksi kas dan biaya operasional tanpa mempertimbangkan karakteristik transformasi biologis serta perubahan nilai aset biologis secara memadai. Penelitian ini merekomendasikan peningkatan pemahaman dan pendampingan akuntansi bagi kelompok tani, khususnya terkait penerapan PSAK 241, guna meningkatkan kualitas pencatatan dan penyajian informasi keuangan pada usaha pertanian skala kecil.
Co-Authors Aji Nurvijal Anisa Maulida Anisa Nurul Latifah Anisah Nur Fadhilah Annisa Rayhan Gunawan Ari Rudista Della Fadilah Dwi Isti’adah Dyah Safitri Erdin Nurdiansah Faridatus Sa'adiyah ihsan ihsan Muhamad Pijar Nur Ramdani Muhamad Yusuf Muhammad Hamiz Al-Qowiyy Pitri Apiriyanti Raihan Mughny Al-Ghiffari Refa Eka Nasarida Rindu Aulia Ayum Risma Nur Arifah Rula Nadzira Saoqi Fathur Rohman Shaumy Adellya Novianti Shofura Naila Syahidatulhaq Silmi Fitriani Siti Hanifah Siti Nurjamilah Sopyan Dwi Agustin Sri Galih Dewani Sulfan Hedi Syahril Riza Gilbran Ujang Wildan Viena Dwi Aryani