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All Journal Management Analysis Journal Fokus Ekonomi JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) Journal of Islamic Accounting and Finance Research SOLUSI Community Development Journal: Jurnal Pengabdian Masyarakat Tematik Jurnal Manajemen Dayasaing
Setyowati, Ani
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Journal : Fokus Ekonomi

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IMPLEMENTATION OF PSAK 69 ON SHEEP BIOLOGICAL ASSET AGRICULTURAL PRODUCTS (CASE STUDY AT KUNDORI FARM, BUGEN, SEMARANG) Setyowati, Ani; Kartika, Shinta Eka; Widayat, Guruh Mulia
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 2: December 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.2.269-277

Abstract

This research aims to explore how accounting is treated for assets related to the biological activities of livestock businesses. The next aim of this research is to explore the management of sheep's biological assets as an agricultural product in relation to its activities as a cultivation tool for producing agricultural products or as a means of generating income that can be resold for its use. PSAK 69 is a regulation approved by the Financial Accounting Standards Board since 2018. PSAK 69 regulates that biological assets or agricultural products are recognized when they meet several of the same criteria as the asset recognition criteria. Assets are measured at initial recognition and at the end of each financial reporting period at fair value less costs to sell. The research was conducted at the Kundori farm which is located in the Bugen area, Semarang. The research method uses descriptive qualitative methods. The results of research conducted during field observations show that the application of PSAK 69 to the transformation activities of sheep biological assets at Kundori Farm has not been carried out inclusively due to limited knowledge of livestock managers in presenting financial reports in accordance with PSAK 69. In addition, animals are cultivated to produce agricultural products. and sell as additional income.
FAIR VALUE AND COST APPROACHES IN ACCRETION ACCRETION OF SHEEP BIOLOGICAL ASSETS (CASE STUDY AT KENDAL OPEN PRIVATE FARM) Setyowati, Ani; Permanasari, Rusdiana; Amalia, Naini Rizka; Soekaemi, Solichoel
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 1: June 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.1.65-70

Abstract

The purpose of this study is to analyze and describe the measurement of the biological assets of sheep using the fair value and cost approach in accordance with the concept of accretion to the measurement of biological assets contained in PSAK 69. PSAK 69 which refers to IAS 41 emphasizes that biological assets are measured fairly and if the difference included in profit or loss in the financial statements. However, in the context of the application of commodity agribusiness in Indonesia, discrepancies are still found, therefore more studies are needed to discuss the application of PSAK 69 to agricultural commodities in Indonesia, especially in sheep farming. The focus of the research was carried out at the Kendal Open Prison Farm. The research method is a qualitative descriptive research by obtaining data through interviews and observation at the research location. The results are the recognition of the biological assets of sheep using the fair value approach is less relevant than the cost approach in agribusiness commodities in Indonesia during the transformation of the development of biological assets.
Co-Authors Amalia, Naini Rizka Didit Haryadi Haerofiatna Hanifah, Risti Ulfi Kartika, Shinta Eka Kuswardani, Dc Mara, Lusa Permanasari, Rusdiana Rozi, Achmad Soekaemi, Solichoel Sumarjo, Wahid Tri Jatmiko Wahyu Prabowo, Tri Jatmiko Wahyu Widayat, Guruh Mulia Widyakto, Adhi