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All Journal Jurnal Akuntansi Kompetif Jurnal Bisnis Kompetitif
Zaharman Zaharman
FEB Unilak
Economics, Econometrics & Finance Social Sciences

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EFEKTIVITAS PSAK 69 DALAM PENGELOLAAN ASET BIOLOGIS DI PERUSAHAAN PERKEBUNAN Serly Novianti; Aljufri Aljufri; Zaharman Zaharman
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.3059

Abstract

The Financial Accounting Standard Statement (PSAK) 69 on Agriculture is implemented in Indonesia to increase the transparency and relevance of biological asset reporting through fair value, less cost to sell-based measurements. This study aims to analyze the effectiveness of the implementation of PSAK 69 in the management of biological assets in plantation companies in Indonesia in 2024. The research method used is a qualitative descriptive approach with analysis of annual financial statements and accounting disclosures from five plantation companies The results of the study show that all sample companies have implemented PSAK 69 in the presentation of biological assets, but the effectiveness still varies. From the recognition aspect, the entire company has separated biological assets from fixed assets. In terms of measurement, 80% of companies use fair value, but most have not fully disclosed their assumptions and valuation methods in detail. Inconsistent disclosures led to differences in asset valuations and fluctuations in net income between periods. The implementation of PSAK 69 is considered effective in increasing the relevance and comparability of financial statements, but it has not been optimal in terms of assessment transparency and consistency of disclosure. This study concludes that the effectiveness of PSAK 69 in the plantation sector in Indonesia has been formally achieved but still requires substantive improvement, especially in the aspects of determining fair value, human resource competence, and audit supervision. The results of the research are expected to be input for plantation companies, regulators, and academics to strengthen the implementation of fair value-based accounting in the agricultural sector
DAMPAK JANGKA PANJANG DIGITALISASI LAPORAN KEUANGAN DAN IMPLIKASINYA TERHADAP KINERJA KEUANGAN UMKM DI RIAU Serly Novianti; Zaharman Zaharman; Arini Arini
Jurnal Ekonomi Bisnis Kompetif Vol 5 No 2 (2026): JURNAL BISNIS KOMPETIF (JBK) 2026
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/bisniskompetif.v5i2.3057

Abstract

The advancement of digital technology promotes micro, small, and medium enterprises (MSMEs) to revolutionize their business finances. The digitization of financial statements constitutes one of the critical endeavors to enhance the efficacy of transaction documentation, the caliber of financial information, and organizational decision-making. This investigation seeks to examine the enduring impact of financial statement digitization on the financial performance of MSMEs in Riau Province. This analysis employs a quantitative methodology utilizing a survey technique involving 400 MSMEs in Riau Province. Data was amassed through questionnaires and scrutinized employing simple linear regression with the assistance of SPSS software. The research variables encompass the digitization of financial statements as an independent variable and the financial performance of MSMEs as a dependent variable. The outcomes of the inquiry indicate that the digitization of financial statements exerts a positive and significant influence on the financial performance of MSMEs. The value of the determination coefficient reveals that the digitization of financial statements is capable of elucidating the majority of the variations in the financial performance of MSMEs. These revelations suggest that the implementation of digital financial statements can enhance the efficiency of financial management, cash flow stability, and the quality of organizational decision-making in the long term. This research conveys an implication that digital transformation in MSME financial reporting necessitates ongoing encouragement through the enhancement of the capacity of business actors and the broader utilization of financial technology
Co-Authors Aljufri Aljufri Arini Arini Serly Novianti