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All Journal Jurnal Diskursus Islam Dinar: Jurnal Ekonomi dan Keuangan Islam Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Alignment: Journal of Administration and Educational Management Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management Jurnal Masyarakat dan Budaya JIKP Jurnal Ilmiah Kesehatan PENCERAH Journal of Management and Business Innovations PAY Jurnal Keuangan dan Perbankan Jurnal Pendidikan Kewarganegaraan BJRM (Bongaya Journal of Research in Management) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Jurnal Administrasi Pemerintahan Desa Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Al Tasyri'iyyah Balanca : Jurnal Ekonomi dan Bisnis Islam Legal Protection for the Partnership Agreement Parties Golden Ratio of Data in Summary AL-ISHLAH: Jurnal Pendidikan Islam Moneta: Jurnal Manajemen & Keuangan Syariah Center of Economic Students Journal (CSEJ) Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora (JURRISH) Makkareso : Riset Pengabdian Masyarakat International Journal of Law, Crime and Justice Islamic Financial And Accounting Review
Musmulyadi Musmulyadi
IAIN Parepare
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Public Health Social Sciences Other

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Journal : Islamic Financial And Accounting Review

 1 
ANALYSIS OF ACCOUNTING TREATMENT OF BIOLOGICAL ASSETS BASED ON PSAK NO. 69 AT LATONANG FARM PAREPARE CITY Heriana; Abdul Hamid; Musmulyadi
Islamic Financial And Accounting Review Vol 2 No 2 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i2.10603

Abstract

This research aims to determine the accounting treatment of biological assets based on PSAK No. 69 at Latonang Farm and to determine the accounting treatment of biological assets at Latonang Farm from a sharia perspective as well as the implications of implementing PSAK No. 69 to the financial statements of Latonang Farm's biological assets. This was done to analyze the suitability of the accounting treatment for Latonang Farm's biological assets with PSAK No. 69. This research uses qualitative methods with a case study approach and field research. The data collection and data processing techniques use observation, interview and documentation methods. The validity test of the data used in this research is the credibility test. Meanwhile, the data analysis techniques used are data reduction, data presentation and drawing conclusions. The research results show that the accounting treatment of biological assets is based on PSAK No. 69 at Latonang Farm is generally in line with the provisions of PSAK No. 69. However, there are differences regarding the measurement of fair value. Latonang Farm does not revaluate the value of biological assets, but instead uses the acquisition price with adjustments at the end of each period. This approach was chosen because of the difficulty of measuring the value of biological assets precisely. This action is permitted in accordance with the provisions of PSAK No. 69 paragraph 30. Apart from that, the accounting treatment of biological assets at Latonang Farm is also in accordance with the sharia perspective, where the principles of honesty, trust and benefit are applied.
Co-Authors A Tiara Mukhtar A. Asma A. Yayuk Abd. Hamid Abd. Hamid ABDUL HAMID Adam Jait Ahmad Kamil Makarim Amiruddin, Muhammad Majdy Andi Bahri Andi Masniah Angraeni, Natila Annur, Destina Efri Anugrah, Mahamad Azhar Apriansyah, Muhammad Ansar Arfian Alinda Herman Arwin Arwin Asmiati Bahri, Andi Binti Kisman, Rizky Bohari Muslim Budiono, I Nyoman Burhan Burhan Cakrah, Yuyun Andira Damirah Damirah Damirah Damirah DAMIRAH DAMIRAH, DAMIRAH Darwis Dian Resky Pangestu Didi Eza Rizaldy Emily Nur Saidy Fahmiah Akilah Fitri Indah Sari Hannani Harry Fauzi Hasdinar Helen Sabera Adib Heriana Immanuel Conti Morales, Alberto Islamul Haq Isma Wulandari Pryatna Ismaidar I, Ismaidar Jumrah Tahir kpi, Hayana M. Fadli Ferdiansyah Putra M.M, Besse Faradiba Mahsyar Maskuri Moh. Yasin Soumena Mughni Sulubara, Seri Muh. Ilham Jaya Muh. Zukri Malik Muhammad Anwar Muhammad Satar Muliati, Muliati Noblana Adib Nurfadhilah Nurfadhilah, Nurfadhilah Nurfadillah Nurlina Nurlina Nurnaningsih A Nurnaningsih Nurnaningsih Pangestu, Dian Resky Rahman, Sundari Rasnawati Ratri Reza, Muh Rezki Fani Rizkyanti, Rizkyanti Rusnaena Rusnaena RUSNAENA RUSNAENA, RUSNAENA Safrida Safrida Safrida Sahrani, Sahrani Sari, Junita Semauin, Syahriyah Semaun, Syahriyah Siradjuddin Siradjuddin Soumena, Moh Yasin Sri Wahyuni St. Nurhayati Subair, Muhammad Kamal Sundari Rahman Syafaruddin Syafrida Syafrida Syahriyah Semaun, Syahriyah Syatar, Abdul Tamaulina Tamaulina Trian Fisman Adisaputra Waliyuddin Wardani, Safira Yuli Setyowati