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All Journal The Indonesian Journal of Accounting Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Keuangan (JAK) Jurnal Pemberdayaan Ekonomi Jurnal Studi Pemerintahan dan Akuntabilitas
Ninuk Dewi Kesumaningrum
Universitas Lampung
Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

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ANALISIS PERBANDINGAN REGULASI DI SEKTOR PERTANIAN SEBELUM DAN SESUDAH IMPLEMENTASI PSAK 69 TENTANG PERTANIAN Samuel Simanjuntak; Lindrianasari Lindrianasari; Ninuk D. Kesumaningrum; Reni Oktavia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.076 KB) | DOI: 10.31258/jc.1.2.254-265

Abstract

Implementation of PSAK 69 Agriculture was second year implemented, since 1 January 2018. Mostly, every new regulation have a pro and contra for assumed this regulation. PSAK 69 is the hope of agriculture business actors regarding the clarity of regulations that accommodate agricultural business activities. Because before PSAK 69 was inforced, there is no regulation can accommodate the agriculture business on specific. So, this study wants to explain how implementation PSAK 69 for annual report in many agriculture companies, and give an explaination what’s the difference of the regulation before implementation PSAK 69 and after implementation PSAK 69.
Co-Authors Chara Pratami Tidespania Tubarad Einde Evana Fanisya Alya Puteri Farichah Farichah Lindrianasari Neny Desriani Oftika Sari Panca Tirta Yasa Reni Oktavia Retno Yuni Nur Susilowati Samuel Simanjuntak Usep Syaipudin Yuliansyah Yuliansyah Yuztitya Asmaranti