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Journal : Islamic Financial And Accounting Review

ANALYSIS OF ACCOUNTING TREATMENT OF BIOLOGICAL ASSETS BASED ON PSAK NO. 69 AT LATONANG FARM PAREPARE CITY Heriana; Abdul Hamid; Musmulyadi
Islamic Financial And Accounting Review Vol 2 No 2 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i2.10603

Abstract

This research aims to determine the accounting treatment of biological assets based on PSAK No. 69 at Latonang Farm and to determine the accounting treatment of biological assets at Latonang Farm from a sharia perspective as well as the implications of implementing PSAK No. 69 to the financial statements of Latonang Farm's biological assets. This was done to analyze the suitability of the accounting treatment for Latonang Farm's biological assets with PSAK No. 69. This research uses qualitative methods with a case study approach and field research. The data collection and data processing techniques use observation, interview and documentation methods. The validity test of the data used in this research is the credibility test. Meanwhile, the data analysis techniques used are data reduction, data presentation and drawing conclusions. The research results show that the accounting treatment of biological assets is based on PSAK No. 69 at Latonang Farm is generally in line with the provisions of PSAK No. 69. However, there are differences regarding the measurement of fair value. Latonang Farm does not revaluate the value of biological assets, but instead uses the acquisition price with adjustments at the end of each period. This approach was chosen because of the difficulty of measuring the value of biological assets precisely. This action is permitted in accordance with the provisions of PSAK No. 69 paragraph 30. Apart from that, the accounting treatment of biological assets at Latonang Farm is also in accordance with the sharia perspective, where the principles of honesty, trust and benefit are applied.
Co-Authors - elvira A Halim AA Sudharmawan, AA Aan Setiawan Abdul Basyith Abdul Hamid Abdul Komar Abdul Nur Al Islami Ade Fadillah FW Pospos Ade Muhammad Syah Adera Feby Mutia Aenurofik Aenurofik Afriyeni Ahmad Dani Ahmad Farhan Alboi Jayanta Naibaho Alfredo Meirexa Amanda Nur Affifah Amani Darma Tarigan Amir Buhang Anak Agung Ngurah Ketut Riyadi Andita Dwi Palupiningtyas Andreawan Santoso Aniswita Apri Wahyudi Apriandi Rizkina Rangga Wastu Apriandirizkina Rangga Wastu Aprini, Nisma Arby Pratama Putra Rosmin Arfiaddin Saputra arief Muliandi Arief Rachman Afandy Arina Wulandari Aris Aryadi Rahman Athik Hidayatul Ummah Awaludin Baharshah Azhar Aziz, Maya Aulia Badrah Uyuni Baharuddin Paloloang Baharuddin Zaini Baidillah Athar Bakri Mallo Bambang Sri Anggoro Baso Amri Basya, Dihliza Bhinka Annisa Bima Setya Pranajaya Bonita Riany Cicik Wahyuni Cut Khairani Darmin Darmin Darmin Dedy Oetama Desy Fadilah Adina Putri Devi Puspita Sari Dewi Agusti Yanti Dewi Koryati Dhimas Haryo Priyoko Dj. Aluy, Sitti Magfirah Djarlis Gunawan Dominico Alphan Setyanto Dora Aini Dwi Ayu Oktaviara Dzunurain Early Ridho Kismawadi Eka Julianti Eka Maulina Eki Martina Elisa Kasli Elmi Mahzum Elmi Mahzum Enceng Iip Syaripudin Erdianto Effendi Erma Sauva Asvia Ermayanti Ishak, Ermayanti Etty Widawati Evi Rosalinda Evi Rosmiana Faisal E Yazid Faisal E. Yazid Faiz Masruri Fakhrizal Faradhila Putri Faradinah Fathoni Mahmud Fathul Khaeri Firdaus Ainul Yaqin Firman Nashir Ahmad Fitri Setianingsih Fitriani Muttakin Fitriyana, Suci Gema Hista Medika Ghanima Yasmaniar Gilbert Sunaryo Grace Maria Giri Gusman Virgo H.Maksum H.Maksum Hamdin Hamdin Hansi Effendi Harianto Respati Harun Samsudin Haryanto, Lorenta In Hasan Haslita Rahmawati Hasan Heriana Herita Warni Hikber Todongi Hikmatus Sarifah Himatul Anisah I Komang Kari Ida Ayu Putu Sri Widnyani Ida Bagus Subanada Idi Amin Ina Fitria Ismarlin Indah Dewi Megasari Indrawati Iqbal Hanif Irwandani Irwandani Ismiati Istiana Heriani Jacob, Jufri Jamaluddin Jidan Akbar Johan Bastari Joni Ribowo Juliana Jun Suhardi Jurnal Wicara Kamaria Kamri, Syamsul Karen Sherly Bella Walangitan Kartiwa, Cece Enjang Khaeroman, Khaeroman Khairatun Hisan Khairatun Hisan Khairul Anuar bin Ahmad Khali Jannah Khoirul Basyar Khotimatul Aisyah Khozin Khozin Kiantoro Kiki Alfiyani Komarun Zaman Konkon Furkony , Deni Kunuddin Kurlillah, Anis Kurnia Illahi Manvi Kurniawati - La Sara Laely Wulandari Langgeng Dewantoro Ledy Diana Lia Handayani Lina Eta Safitri Linda Marlinda Listiana Satiawati Lukman HB M Rizal M. Adji Yudha Madeni Mahbub, Moh. Arif Mahfuzat Mahmud Ismail Mansur Chadi Mursid Mardi Mardi Maria Aprilia Martoyo, Anang Mashud Masluha Mastura Mastura Ma’rifatul Iffah Medaryani Medaryani Medaryani Meliana Fiteri Meliana Fitri Miftahul Jannah Miftakhul Arifin mirzatullah mir mirzatullah Mitri Irianti Mochamad Saidiman Moh. Masrur Moh. Nur’Amal Moh. Thoif Mohamad Dhoifan Fa’az Mohamad Egy Hilmy MOHAMMAD RAZIF* and AHMAD ADIB Mokhammad Natsir Muchsin Idrus MUHAMMAD AKBAL Muhammad Fajar Purnama Muhammad Hafizh Muhammad Kusasi Muhammad Mulhim Muhammad Nabil Muhammad Ridho Anugrah Muhammad Satya Nugroho Muhammad Syukri Muhandis Az-Zuhri Muhibudin Muhibudin muhtarom Munadiati Murni Rofika Musmulyadi Musmulyadi mutia andriani Mu’izzadin Wa’adulloh Nadia R. Kaleka Nadila Aprianingsih Naili Karimah Nana Suryana Nanda Nazira Nani Tri Iswardayati Nathanael Sitanggang Nila Kusumawati Nola Ardelia Al Qadr Nukhbatul Bidayati Haka Nur Aini Anisa Nur Ariyanti Nurfajri Nurhidayah Nurjanna Ladjin Nurlaila Agustikawati Nurul A’dilla Nurul Putri Aulia Nurvita Oktala, Rosananda Oyong Novareza Putri Adekayanti Putri Huzaifah Putri Wiwin Handayani Rachmad Rachmat Sudibjo Rafi’a Rafi’a Rahimullah Rahmad Hakim Raino Wismoyo Ramadhan Arifin Ramadoni, Ramadoni Ramaliah Ramayani Rani Ramadhani Nasution Raveena Festy Mamilah Revy Verninda Rinesia Rexsa Habsah Reza Pahlevi Rifky Ramadhan Rifyal Dahlawy Chalil Rini Setiati Rino Subekti Risma Fadhilla Arsy Riswan Jaenudin Rita Lefrida Rizal Dhofir Rizky Purnama Rosdayanti Rudy Candra Ruly Nadian Sari Ruslan Ryan Raharja Sabilla Ayuni Saeniah Safilu . Safitri sahid, aurora soula SALAMUN Salsa Vela Nabila Samsol Samuel Umbu Lado Sandra Kurniati Sarah Octaviana Sholihah, Nur Arifatus Shubhan Hafidz Ach Soewarno S Sri Dewi Lestari Sri Latifah Sri Rohmuliaty Stevanus Rifaldo Leto Subekti Sudianto, Sudianto Sugiatmo Kasmungin Suharjo Suhayni Sulthonuddin , Bung Hijaj Susanna Susanti, Herdiana Dyah Sutopo Sutopo SUTRISNO Suwardi Zakaria Suwarni Syahrial Hasanuddin Pohan Syamsul Arifin Tabrani Bani Tabrani Tabrani Tania Amelya Taris Zulqisthi Masulili Tarmizi Tarmizi Teguh Dwi Widodo Tio Putra Negara Titin Nurfatlah Tomas Surandoko Totok Harianto Tri Susilaningtyas Ulfa Tursina Ulfa Umurohmi Umi Lailia Maghfiroh Umum Budi Karyanto Varian Erwansa Viva Hadyasri Taslim Wahira Wahira Wahira Wahyu Ari Putranto Wardi, Sahra Widayanti Widayanti Widayanti Widayanti Widia Yanti Wirda Yuliana Y. Dwiki Rinaldy Yahya Yahya Yanimansyah Yeni Utamin Yennita Yennita Yuberti Yuliana Indriani Yunita Ningrum YUNUS Yusleli Herawati Yusnawati Yusnawati Yusnawati Zaidah, yusna zaidah ZAINUL ABIDIN Zakky Zakky zamakhsyari Abdul Majid