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Implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) 69 Agrikultur pada Perum Perhutani Kesatuan Pemangku Hutan (KPH) Surakarta Kurniawati, Dewi; falikhatun, falikhatun
Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.835 KB) | DOI: 10.20961/jab.v19i2.449

Abstract

The aims of this to determine the implementation of PSAK 69 Agriculture in Perhutani KPH Surakarta and its obstacles, and provide solutions to resolve these obstacles. This research is a qualitative research with interviews, observation, and documentation as data collection methods. The results of this study show that the implementation of PSAK 69 Agriculture is appropriate, overall, but there were differences in groups, presentation, and disclosure. Obstacles faced are difficult to determine the value of soil fertility, there is no policy regarding the liability of plat assets and non-technical costs, doubtful accuracy in the calculation of increamental growth, and lack of staff competence regarding financial accounting especially PSAK 69 Agriculture. The solution is that collaboration with universities to measure the level of soil fertility, grouping of non-technical costs, routine socialization followed by joint discussion activities and financial accounting based training. For the further research is expected to confirm with experts so that more comprehensive knowledge is obtained. Penelitian bertujuan mengetahui implementasi PSAK 69 Agrikultur pada Perhutani KPH Surakarta dan kendalanya, serta memberikan solusi untuk mengatasinya. Penelitian merupakan penelitian kualitatif dengan metode pengumpulan data wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan secara keseluruhan implementasi PSAK 69 Agrikultur telah sesuai, tetapi terdapat perbedaan pengelompokkan, penyajian, dan pengungkapan. Kendala yang dihadapi yaitu sulit menentukan nilai kesuburan tanah, belum ada kebijakan mengenai pertanggungjawaban aset tanaman dan biaya nonteknis, diragukannya keakurasian perhitungan pertumbuhan riap, dan kurangnya kompetensi staf mengenai akuntansi keuangan terutama PSAK 69 Agrikultur. Solusi yang diusulkan adalah perlu kerjasama dengan perguruan tinggi untuk mengukur tingkat kesuburan tanah, pengelompokkan biaya-biaya nonteknis, sosialisasi rutin diikuti kegiatan diskusi bersama dan pelatihan berbasis akuntansi keuangan. Penelitian selanjutnya diharap melakukan konfirmasi dengan ahli sehingga didapatkan pengetahuan yang lebih komprehensif.
Co-Authors AA Sudharmawan, AA Abda Abda Adiba, Fairuz Raniah Adiba Putri Agus Munandar Agus Syahrani Aisy, Rihadatul Al Ardi, Aditya Nizar Alfarisa, Fitri Aloysius Harry Mukti Alwan Abdurahman Aly Wafa, Davidy Ambarkahi, Ratih Puspitorini Yekti Amirah Andamri, Basis G. Andriyanto, Muhamad Anggraini, Soca Anisak, Siti Darojatun Ariftha, Annisa Ariska , Juli Ariska, Juli Aslamiah Aslamiah Asmara, Sakhyan Atmajaya, Aditya Wahyu Winadi Auliya, Iftitah Diah Azzahra Nasyatra Sulindra Badaruddin Badaruddin Bagus Putu Yudhia Kurniawan Bernando Sirait, Rio Cahyaningrum, Deltaningtyas Tri Chaerani Nisa, Chaerani Christian Adi Guna Sipayung Christian Adi Guna Sipayung, Christian Adi Guna Chusanudin, Achmad CNAWP, Rizal Perlambang Damayanti, Dian Risky Dayana Dewa Nyoman Badera Dewi Trirahayu Dhamayanthi, Wenny Dhamayanti, Wenny Diani Ayu Pratiwi Dicky Andriyanto Djamali, R Abdoel Djamali, Raden Abdoel Dwi Anggraeni, Eliza Dyah Kusuma Wardani, Dyah Kusuma Edwinsyah Yanuan Putra, Mohammad Eka Ardhi Pratama, Fredy Elly Antika, Elly Emilia Ramadhani falikhatun, falikhatun Farizka Humolungo Firantika Nabila, Cindy Ginting, Andriyani Br Ginting, Sri Hawani Gumay, Vita Sari Hamdan, Al Hafizh Mubarak Harkat, Avisenna Hartono, Anisya Hafila Hasyim Lbs, M. Akbar Henisah, Ratih Henry Yuliando Hermawati, Ati Hudori, Huda Ahmad Humaizi, Humaizi Ichwani, Tia Ina Sukaesih Indah Ramadhan, Rahayu Indra Ade Irawan Indrayani, Septina Indriyati Ismail, Andi Muhammad Jasmine, Amanda Jaya A, Oktanita Juliana, Rifka Juliansyah, Iqbal Keliat, Natalia Rosa Kholid, M. Fikri Nugraha Kholil, Syukur Kuara, Riski Kuncoro Harto Widodo Kusuma Darminto, Meivina Laurensius Salem Lestari, Alifahmi Ayudia Longa, Erna Lufina, Lufina Lusiana Andriani Lubis M. Nuruddin Subhan Maisyarah Maisyarah Mardiningrum, Arifah Martiza, Sharla Mauli Denil Mayasari, Financia Mazdalifah Mazdalifah Muhammad Fadjar Perkasa, Muhammad Fadjar Muhammad Ismail, Andi Muhammad Luthfi Muhammad Rizki Akbar, Muhammad Rizki Muksin Mukti Kusumaningtyas, Bethari Mulyani, Dessy Kurnia Nabila, Nadia Muthi Nadhirah, Aulia Nadila, Aulia Ulva Devi Naku, Robertus Kristianto Naning Retnowati Nasution, Lydia Nurhasanah Natalia, Gita Ningsih, Sulis Dian Novi Handayani Novita Rahmawati, Novita Nugraha Arifin, Nugraha Nugrahani, Nur 'Aini Azhari Nunun Indrasari Nur Azizah Nur Hasyim Nur Latifa Ramadhani Nur Qulubi, Agil Nurbani Nurbani Nurbani, Nurbani Nurfebriana, Rista Eka Nurhasanah Pratiwi Nurjanah Binti Kamarulzaman, Siti Nurkhalida, Nurkhalida Nurmaisarah Nurman Hakim Oktanita Jaya Anggraeni Oktanita Jaya Anggraeni Pahlevi, Farsya Ramadhina Hati Pakas, Siti Zahra Pandapotan, Rido Permata, Adesima Qistee Pradana, Satria Adi Pratama, Fredy Eka Ardhi Pratiwi, Duwi Pratiwi, Nurul Intan Putri, Hazrina Syahirah Putri, Nabila Qinthara Putri, Sri Nurhafmi Widia Hermawan Putri, Tiara Adelya Qomariati, Kusnul R, Ridhohidayah R. Abdoel Djamali Rachmawati, Amalia Raden Mohamad Herdian Bhakti Rafki, Mikyasur Rakhmat, Hariyono RAMADHANA, IZZAN HADIATMA Ramadhanti , Diah Resya, Fachmi Retnowati , Naning Retnowati, Naning REZA PAHLEVI Rezania Asyfiradayati Riani, Lia Riskarini, Dian Riyandani, Seja Rizal Rizal Rizky, Dian RR. Ella Evrita Hestiandari S, Supriyanti Saadillah, Dinu Safrin, Safrin Saleh, Moh Sari Safitry, Tantri Sasmito, Mochammad Shandy Sastrodihardjo, Santoso Sembiring, Eva Suryani Septa Aryanika Setyabudi, Ibnu Fajar Setyo Wibowo, Nugroho Setyo, Tri Sholahuddin, Ahmad Nur Sibarani, Halasan Sugianto Simamora, Andreas Julangdi Java Simanjuntak, Marco Rade Juniver Siregar, Dzulhajj Aeyn Abe Siti Khomariyah, Siti Sri Suci Suryawati Subagiyo, Amar Subhan, M. Nuruddin Sundari, Sri Suparmita, Suparmita Supriyanti Supriyanti Susanto, Is Susanto, Roni Syakur, M. Abdus Syawaluna, Dea Annisa Tanti Kustiari Tiurlina Tiurlina Tiza Okta Kurniawan, Tiza Okta Universitasari, Pascawati Savitri Wahyono, Nanang Dwi Wahyu Winadi Atmajaya, Aditya Widyaningsih, Murti Wiguna, Ardhitya Alam Yeni Fitria Yoyok Sabar Waluyo Yuli Kusumawati Yuliani, Mia Yusuf, Nursyazana Hafizah Zahra, Hana Khalisa Zakaria, Muhammad Anugerah Zulkarnain , Iskandar ‘Azizah, Nisma Aulia