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Journal : EL-MUHASABA

PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN IAS NO. 41 DAN PSAK NO. 69 Maghfiroh, Siti
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 2 (2017): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (620.461 KB) | DOI: 10.18860/em.v8i2.4975

Abstract

The goal research is knowing biology asset accounting treatment in recognition, measurement, and display in financial statement and also to know comparison biology asset company accounting treatment based on Financial Accounting Standard, IAS 41 Agricultutreand PSAK 69 Agriculture. This research uses qualitative descriptive approach with case study approach that conducted in PT. Perkebunan Nusantara XII (Persero). This research is Ex Post Facto research that this goal research is to research event in the past and then trace to the back from that data to discover pre-factors or determine enable causes to event that researched. Research subject is PT. Perkebunan Nusantara XII (Persero). Research result shows that PT. Perkebunan Nusantara XII (Persero) that moves in plantation field recognize biology asset as plantation plant is classified to “immature plant” and “produce plant”. Biology asset is being measured by result cost and display in constant asset. PT. Perkebunan Nusantara XII (Persero) still doesn’t apply IAS 41 Agriculture and PSAK 69 Agriculture, depend on financial statement of company that measure biological asset in result cost with unproper price.
Co-Authors Aditiya, Nanda Yoga Aditya Rahmawan Afif Amiluddin Afrida Ariyani Agus Sunarmo Ahmad Labib Ahmad Sudi Pratikno Ahsana, Kuntayuda Amri, Miftaakhul Ananda, Priska Annafi, Reghina Azti ansori, saeful Ansori, Saiful Arifin, Angeli Arofah, Triani Atiek Sri Purwati Ayu Wandira Badriyah, Firdatul Bambang, Bambang Setyobudi Chondro W., Akbar Christina Tri Setyorini Christina Tri Setyorini Dewi Susilowati Dewi, Rosmala Kurnia Diah P., Intan Dona Primasari, Dona Eliada Herwiyanti Eliada Herwiyanti Evani, Elsa Saphira Fachry Abda El Rahman Fahrunnisa, Vinny Fajriati, Unun Rizka Fany, Firyal Afria Farida, Yusriyati Nur Faturokhman, Agus Fillomena Ratih, Maria Fiqri A., Amirul Firmansyah, Wildan Rizqy Fitriani, Sirfi Nur Fitrijati, Krisnhoe Rachmi Hudzaifah Icuk Rangga Bawono, Icuk Rangga Ildayani Intan Imam Sutanto Intan M., Oktabriya Irianto, Bambang Setyo Budi Jaza, Khoiron Kusumastati, Widyahayu Warmmeswara Larasati Nanda Latifah, Betama Nur Leliya Leliya Luqman, Moh Mahardika, Cindhita Marheni Marheni Marthanu, Indra Wiguna Muhammad Ridwan Muhammad Tsani , Muhammad Tsani Muizza, Hana Mukaromah, Inna Af’idatul Mutaqin, Enjen Zaenal Mutmainnah Mutmainnah Najilah, Lailatul Nasihin, Ihsan Negina Kencono Putri Negina Kencono Putri Nisa, Zahra Ainun Norrochmat P., Adi Nur Hita, Hafizha Nuraini, Rofifah Nurfadila, Ukhtul Izza nurhamim, nurhamim Nurlaeli, Ida Nurlaeli Nurul Fadhilah Octabryan, Agista Ezha Octavia, Tia Parlindungan, Juliaster Prameswari, Dita Pratama, Bagus Hendra Stia PUDJI ASTUTI Rahmawan, Aditya Rahmiyanti, Sev Ramadhani, Cahya Ningrum Ramadhanti, Wita Ramadhanti Rimbawan, Teguh Rini Widianingsih Rini Widianingsih, Rini Riva, Isma Dwi Riyani, Vella Putri Rohimin, Muhammad Fairuz Abyan Rohmah, Kuni Naela Rohmah, Umdah Aulia Rohmayati, Nita Selvia Rusdarti - Sanjani, M Rafikaraf Setiana, Een Sholehah, Nurfikri Yatus Sholihah, Siti Mar'atush Sifa, Abdan Sika A., Dimas Sita, Sita Dewi Riyanti Siti Nurhidayah Sofiah, Ulfatus Sugiarto S Sunarmo, Agus Suparlinah, Irianing Suryono, Elan Susilowati, Dewi Sutanto, Intan Imam Tegar, Glorius Tri Retno Wasis Ubaidillah Ubaidillah Ulfa K., Risa Utami, Galuh Mega Utami, Yuni Putri Warsidi Warsidi Wasis, Tri Retno Wati, Widya Anggraini Eka Widiastuti, Nina Ayu Wirawan, Nugroho Budi Wirayudha, Akhira YANTO YANTO Yuni Utami Zahrotul, Anisa Zakaria, Muchammad Ridwan Zakia, Nabila Hainun Zubeir Rangkuti, Ahmad Zulfa, Muhamad Abdan