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All Journal Jurnal Reviu Akuntansi dan Keuangan Wahana Riset Akuntansi TEMA (Jurnal Tera Ilmu Akuntansi) Akuisisi : Jurnal Akuntansi Surya Abdimas Jurnal Akademi Akuntansi (JAA) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Akuntansi dan Teknologi Informasi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Magister Akuntansi Trisakti Kajian Akuntansi Asian Journal of Social and Humanities
Agustin Dwi Haryanti
Universitas Muhammadiyah Malang
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)

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Analisis Perlakuan Akuntansi Aset Biologis Menurut Psak 69 Dengan Pendekatan Nilai Wajar Maulida, Dewi Nur; Leniwati, Driana; Juanda, Ahmad; haryanti, Agustin Dwi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 5 (2024): Oktober 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i5.3154

Abstract

The purpose of this study is to determine the suitability of disclosure, measurement, and recognition of biological assets to PSAK 69. The novelty of the research lies in the object of research where the object of this research was taken from one of the many cattle farmers in the village of Cukal. To find out the purpose of this study using descriptive qualitative method analysis by interviewing and obesrvasi on Abdi farm cattle farms located in Bakal village, Pujon district. The results of this study state that in terms of measurement, Abdi farm has used fair value when buying and selling assets that are in accordance with PSAK 69. However, the disclosure of biological assets on Abdi farm has not been in accordance with PSAK number 69 because there is no written record of the transactions that occurred. The recognition of biological assets on Abdi farm is in accordance with PSAK 69 because Abdi farm has recognized agricultural products from biological assets owned by Abdi farm, namely milk as its supply.
Co-Authors Adi Prasetyo Ahmad Juanda Ahmad Waluya Jati Andy Dwi Cahyono Aulya, Aulya Mauizzati Dhaniel Syam Driana Leniwati Endang Dwi Wahyuni Eny Suprapti Firda Ayu Amalia Jauhari, Irmawati Juwita Nur Radeana Khoriyah Trianti Kurniawan, Kukuh Dwi Maulida, Dewi Nur Muhamad Wildan Affan Muhammad Wildan Affan Novitasari Agus Saputri Putri, Maulina Ayu Syah Rahayu, Mellysia Dwi Sagina, Debby Mutiara Sheng, Soh Yong Sindy, Winni Sri Wahjuni Latifah Thaufan Nur Thoufan Nur Thoufan Nur udin , Bahrul Ulum Wicaksono, Agung Prasetyo Nugroho Yulis Nurul Aini