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All Journal JURNAL LPPM BIDANG EKOSOSBUDKUM International Journal of Economics, Accounting, and Management
Natalia Gerungai
Universitas Sam Ratulangi
Economics, Econometrics & Finance Education

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Analisis Informasi Akuntansi Penuh Dalam Penentuan Harga Jual Jasa Pada PT. Hasjrat Abadi Manado Main Dealer Yamaha Karombasan Arpinus Bokolan; Winston Pontoh; Natalia Gerungai
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 6 No. 2 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Abstrak: Penentuan harga jual jasa pada PT. Hasjrat Abadi Manado Main Dealer Yamaha Karombasan menggunakan analisis informasi akuntansi penuh merupakan metode yang tepat. Dimana perusahaan tersebut bergerak dalam bidang layanan jasa. Karena untuk setiap layanan yang diberikan memiliki biaya-biaya produksi dan jasa yang berbeda. Dalam penelitian ini, penulis menggunakan metode statistik deskriptif, yaitu metode yang dilakukan dengan menggumpulkan data yang berhubungan dengan masalah yang dihadapi dan membandingkan pengetahuan teknis (data primer) dengan keadaan yang sebenarnya. Hasil penelitian dapat disimpulkan bahwa analisis akuntansi penuh sudah tepat. Kata Kunci : Informasi Akuntasi Penuh dan Harga Jual Jasa
Recognition And Measurement Of Biological Assets Based On Psak 69 At Farm Layer Poultry Farm Kevin Samuel Kodongan; Jullie Sondakh; Natalia Gerungai
International Journal of Economics Accounting and Management Vol. 3 No. 2 (2026): IJEAM - July 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i2.2232

Abstract

This study aims to analyze the recognition and measurement of biological assets at the Kairos Farm Layer Poultry Farm in Noongan Village, West Langowan District, based on the provisions of PSAK 69, as well as its application in managerial decision-making. The research method used is descriptive qualitative, with data collection techniques through observation, interviews, and documentation. The results indicate that the recognition of biological assets at Kairos Farm complies with PSAK 69 in terms of asset control and the generated economic benefits. However, in terms of measurement, the farm still utilizes the historical cost method due to the limitation of reliable market data to determine fair value. Despite the constraints in this fair value measurement, information regarding the acquisition cost and the value of biological assets proves to be a crucial basis for management in cost planning, expenditure control, and business performance evaluation. A more comprehensive implementation of PSAK 69 in the future is expected to improve the accuracy of financial statements and the effectiveness of decision-making
Co-Authors Arpinus Bokolan Jullie Sondakh Kevin Samuel Kodongan Winston Pontoh