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All Journal DINAMIKA DOTCOM Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Akuntansi STIE Muhammadiyah Palopo Conference on Innovation and Application of Science and Technology (CIASTECH) Widyagama National Conference on Economics and Business (WNCEB) Journal of Public and Business Accounting Trending: Jurnal Manajemen dan Ekonomi Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Ekonomi, Manajemen, Akuntansi
Syamsul Bahri
Fakultas Ekonomi, Universitas Widyagama Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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EFEKTIFITAS PRODUKSI TELUR ASIN KUM “ANGGREK” DENGAN TEKNOLOGI TEPAT GUNA Bahri, Syamsul; Hasan, Khojanah
DINAMIKA DOTCOM DINAMIKA DOTCOM VOL 8 N0 1 TAHUN 2017
Publisher : DINAMIKA DOTCOM

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Abstract

Salted egg products are commercials product that have prospect, it was proved by the huge number of demand, also we can see that the turnover is increasing from year to year. Salted egg products have the nutrients that meet the criteria as a high biological valuable food because the protein is easily digested by the digestibility coefficient of of 96%, it has a good taste and has so many benefits for children under five (requires 15 grams of protein per day), pregnant women, breastfeeding mother, also for elderly. Proposes Village area PurwoasriSingosari Malang regency as a research location, because in that area there is a group of Independent Business of Anggrek which are very active and enthusiastic in this entrepreneurship program, so it can be used by local people as a means to augment the womens activities and also to earn additional income. The initial goal of these cooperation is to empower local residents and the wider community to create jobs, therefore the need for guidance in this business development terms. Problems that occured among the others are in the process of making salted eggs there are 2 times washing stages, which are washing prior to wrap the dough and washing after immersion in the dough. The process has been done by washed eggs one by one manually, thereby it will inhibit the production process and take a long time. In addition to the limitations of management planning and lack of proper accounting,  lack of marketing techniques and has not been able to calculate the exact cost of production lead them to the result of inaccurate in pricing. Proposer chose this salted egg production on several considerations, which are: market absorption is still very high and potential considerable, the needs of expertise (skills) that are not so high and low cost investment. The method of implementation that will be used is to design the eggs cleanup tool and provide education, training and mentoring of management, marketing, accounting and information systems with a simple bookkeeping (the Financial Statements).        Keyword : Independent Business, Salted Egg
EFISIENSI BIAYA PRODUKSI GAZEBO DENGAN APLIKASI MESIN PEMOTONG BAMBU DAN GLUGU Hasan, Khojanah; Bahri, Syamsul
DINAMIKA DOTCOM DINAMIKA DOTCOM VOL 9 N0 1 TAHUN 2018
Publisher : DINAMIKA DOTCOM

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Abstract

Bamboo products such as Gazebo are bamboo handicrafts that require only small capital but can generate business opportunities with multiple profits and have tremendous prospects. Gazebo is one of bamboo handicraft which, if it is processed by creative hands, hence bamboo handicraft can be valued to millions of rupiah. As in the area of Pendem Village, Junrejo Sub-District Batu Tourism City was chosen to be an object because in that area there is a very active and enthusiastic Business Group in this entrepreneurship program, so it can be utilized by local people as a means to get a job and increase income welfare. The problem with this effort is the process of making bamboo and glugu gazebo this is all done manually one by one especially bamboo cutting process and making hole in bamboo and glugu, so it is not efficient and effective. In addition there are limitations about insight enterpreneur, management, marketing and making simple bookkeeping (accounting). The results of IbM activities that have been carried out by the Implementing Team, including the provision of bamboo and glugu cutting machine, drilling machine, operate and test the machine, training and mentoring both about entrepreneurship, management, marketing and simple accounting comprehension in order to optimize products more qualified, innovative , kratif can develop so as to compete with other similar industries. Keywords: Business group, Bamboo & glugu cutting machine, Gazebo, Efesien and effective
Maksimalisasi Kapasitas Produksi Dan Kualitas Batik Melalui Implementasi Canting Elektrik Pada Industri Rumah Tangga Batik Di Keluarahan Merjosari Malang Adya Hermawati; Choirul Anam; Candra Aditya; Dwi Anggarani; Syamsul Bahri
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 4, No 1 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v4i1.481

Abstract

Abstrak. Motif batik malangan mempunyai makna luhur bagi penggunanya sehingga banyak dimininati oleh masyarakat luas sehingga membuka potensi peluang usaha bagi warga Malang. Potensi dan peluang bisnis pengrajin batik Malangan ini sangat prospektif, namun proses pembuatan dan pemasarannya belum optimal. Pelaksanaan Program Kemitraan Masyarakat (PKM) ini berfokus pada kelompok Pengrajin Industri Rumah Tangga (IRT) “Batik Asli Malangan” dan Pengrajin IRT “Batik Tradisional Sido Mukti”. Program pengabdian masyarakat ini dilakukan untuk dapat meningkatkan jumlah produksi secara efisien dengan mentransformasi teknologi. Penambahan canting dan kompor elektrik dari pelaksanaan Program Kemitraan Masyarakat (PKM)  ini menjadi salah satu upaya untuk menambah jumlah produksi secara efisien dengan mentransformasi teknologi tersebut. Dalam rangka peningkatan pengetahuan dan keterampilan pengusaha Batik Malangan Konvensional di Kelurahan Merjosari Malang dalam hal pembukuan, pemasaran hasil usaha dan pewarnaan batik diadakan pula pelatihan pembukuan, pemasaran hasil usaha dan pewarnaan batik. Pelatihan dilaksanakan disalah satu rumah warga Kelompok Batik Malangan Konvensional di Kelurahan Merjosari Malang dengan jumlah peserta 30 orang pelaku usaha.Kata Kunci: Program Kemitraan Masyarakat, Industri Rumah Tangga, Batik MalangAbstract. Malangan batik motif has a significant meaning for its users so much in demand by the broader community that it opens up potential business opportunities for the citizens of Malang. The potential and business opportunities of Malangan batik artisans are very prospective, but the manufacturing and marketing processes are not optimal. The implementation of the Community Partnership Program (PKM) focuses on the group of Home Industry Craftsmen (IRT) "Original Malangan Batik" and IRT Craftsmen "Sido Mukti Traditional Batik." This community service program is carried out to increase the amount of production efficiently by transforming technology. The addition of canting and electric stoves from the implementation of the Community Partnership Program (PKM) is one of the efforts to increase the amount of production efficiently by transforming technology. This community services aimed to improve the knowledge and skills of Conventional Malangan Batik entrepreneurs in Merjosari Kelurahan Malang in terms of bookkeeping, marketing of business results, and batik coloring, there is also bookkeeping training, marketing of business results and batik coloring. The training was held in one of the houses of residents of the Conventional Malangan Batik Group in Merjosari Village Malang, with a total of 30 participants.Abstrack: Community Partnership Program, Home Industry, Batik Malang 
PROSPEK PENGEMBANGAN MALANG RAYA SEBAGAI KOTA KREATIF BERBASIS KEARIFAN LOKAL . Sopanah; Syamsul Bahri; Mohammad Ghozali
Conference on Innovation and Application of Science and Technology (CIASTECH) CIASTECH 2018 "Inovasi IPTEKS untuk mendukung Pembangunan Berkelanjutan"
Publisher : Universitas Widyagama Malang

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Abstract

Ekonomi kreatif adalah konsep yang terus berkembang berdasarkan aset kreatif yang berpotensi menghasilkan pertumbuhan ekonomi dan kemajuan. Ekonomi kretaif memberikan kontribusi signifikan dalam pertumbuhan ekonomi Kota Malang. Tujuan dari penelitian ini adalah menyusun strategi pengembangan ekonomi kreatif di Malang Raya. Penelitian ini juga mengupdate data ekonomi kreatif persubsektor, mengidentifikasi permasalahan yang dihadapi dalam pengembangan ekonomi kreatif. Metode penelitian ini menggunakan pendekatan kuantitatif diskriptif dengan analisis SWOT (IFAS dan EFAS). Populasi penelitian ini adalah UMKM yang bergerak dalam bidang ekonomi kreatif. Hasil penelitian menunjukkan bahwa jumlah UMKM yang bergerak di bidang ekonomi kreatif di Malang Raya sejumlah 2 919 yang terdiri dari 16 sub sektor dan tersebar di Kota Malang 999, di Kabupaten Malang 506, dan di Kota Batu 686. Hasil penelitian lain menunjukkan bahwa permasalahan yang dihadapi dalam pengembangan ekonomi kreatif antar sub sektor berbeda-beda. Secara umum diantaranya belum optimalnya model bisnis industri kreatif, minimnya apresiasi terhadap kreativitas lokal, terbatasnya distribusi pemasaran, lemahnya institusi industri kreatif, dan terbatasnya pengembangan modal. Dengan adanya berbagai kelemahan tersebut, penelitian ini berhasil menyusun startegi pengembangan secara umum maupun strategi tiap-tiap sektor.
EKRAF BATIK MALANG BERBASIS KEARIFAN LOKAL Sopanah Sopanah; Syamsul Bahri; Mohammad Ghozali
Conference on Innovation and Application of Science and Technology (CIASTECH) CIASTECH 2019 "Inovasi Cerdas dan Teknologi Hijau untuk Industri 4.0"
Publisher : Universitas Widyagama Malang

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Abstract

Keberhasilan Ekonomi kreatif dalam sebuah negara telah terbukti dengan banyaknya kontribusi yang disumbangkan dalam PDB termasuk di Indonesia. Badan Ekonomi Kreatif (Bekraf) mencatat, kontribusi ekonomi kreatif terhadap produk domestik bruto (PDB) Indonesia pada 2015 adalah Rp 642 triliun dan pada 2016 menjadi Rp 922,59. Berangkat dari poin inilah, ekonomi kreatif berkembang pesat di Indonesia tak terkecuali di Malang Raya. Tujuan jangka panjang dari penelitian ini adalah mengembangkan ekonomi kreatif berbasis kearifan lokal (budaya lokal) yang menjadi kekhasan di pada masing-masing wilayah Malang Raya yakni  Kota Malang, Kota Batu, dan Kabupaten Malang. Tujuan dari penelitian ini yakni menemukan sub ekonomi kreatif berbasis kearifan lokal pada batik Malang untuk meningkatkan daya saing produk di pasar global. Berdasarkan hasil penelitian di tahun sebelumnya terdapat 3 subsektor ekonomi kreatif  yang memberikan kontribusi besar dalam pertumbuhan ekonomi di Malang Raya yaitu subsektor kriya, fashion dan kuliner. Dari tiga subsektor tersebut peneliti akan fokus pada pengembangan ekonomi kretif berbasis kearifan lokal baik di Kota Malang, Kabupaten Malang, maupun di Kota Batu. Setelah dilakukan penelitian tersebut diperoleh hasil bahwa Batik masuk kedalam tiga subsektor ekonomi kreatif diantaranya subsektor kriya, fashion dan desain produk.
ANALISIS STRUKTUR PENGENDALIAN INTERNAL ATAS PENGADAAN OBAT-OBATAN DI RSUD KABUPATEN KEDIRI Nathania Dewi; Syamsul Bahri; Indah Dewi Nurhayati
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.527 KB) | DOI: 10.31328/wnceb.v2i1.3206

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis struktur pengendalian internal atas pengadaan obat-obatan pada RSUD Kabupaten Kediri. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data yang digunakan penulis adalah observasi, wawancara, dan dokumentasi. Hasil dari penelitian ini adalah struktur pengadaan obat-obatan pada RSUD Kabupaten Kediri sudah cukup baik untuk mendukung pengendalian internal menurut teori. Hal tersebut dapat dibuktikan dengan struktur organisasi yang memisahkan tanggung jawab dan wewenang, dalam sistem otorisasi dan prosedur pencatatan yang jelas, praktik yang sehat serta dokumen-dokumen yang digunakan di rumah sakit dalam pembelian.Kata Kunci : Pengendalian Internal, Pengadaan AbstractThis study aims to determine and analyze the structure of internal control over the procurement of drugs at the RSUD Kabupaten Kediri. This study uses a qualitative descriptive method with a case study approach. Data collection techniques used by the author are observation, interviews, and documentation. The analysis includes elements of internal control consisting of organizational structure, authorization system, healthy practices, and employees whose quality is in accordance with their responsibilities. The results of this study are the structure of the procurement of medicines at the RSUD Kabupaten Kediri is good enough to support internal control. However, the organizational structure in the hospital has a weakness, namely the existence of multiple positions or tasks due to the lack of a number of pharmacists owned by the hospital so that mistakes in understanding orders or making mistakes often occur. In addition, the recording is still done manually, which can be at risk of incorrect notes.Keywords : Intern control, drug procurement
ANALISIS EFEKTIFITAS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG PADA DEPO PT. INTI DAYA GUNA ANEKA WARNA Veva Samudra Umasugi; Syamsul Bahri; Khojanah Hasan
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.374 KB) | DOI: 10.31328/wnceb.v2i1.3187

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui keefektifitasan pengendalian internal atas persediaan barang. Analisis ini meliputi reduksi data, penyajian data dan kesimpulan. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Teknik pengumpulan data dilakukan dengan wawancara dan dokumentasi. Teknis analisis data yang digunakan adalah dengan membandingkan prosedur dan kebijakan perusahaan dengan fakta-fakta yang terjadi dilapangan. Berdasarkan hasil analisis dan pengujian data, maka penelitian ini menyatakan bahwa pengendalian internal atas persediaan barang dagang di PT. Inti Daya Guna Aneka Warna belum sepenuhnya menajalankan prosedur persediaan barang dagang, hhal ini dapat dilihat dengan membandingkan syarat – syarat pengelolaan barang dagang yang efektif dan tidak adanya tempat penyimpanan persediaan yang kurang memadai di gudang. Namun dalam prosedur pengadaan barang pada PT. Inti Daya Guna Aneka Warna sudah efektif dengan tidak ditemukannya kesalahan dan sudah menjalankan prosedurnya dengan baik.Kata Kunci:   Efektivitas, Sistem Pengendalian Internal, Persediaan Abstract This study aims to determine the effectiveness of internal control over inventory. This analysis includes data reduction, data presentation and conclusions. This research uses descriptive qualitative research method. Data collection techniques were carried out by interview and documentation. Technical analysis of the data used is to compare the company's procedures and policies with the facts that occur in the field. Based on the results of data analysis and testing, this study states that internal control over merchandise inventory at PT. Inti Daya Guna Aneka Warna has not yet fully implemented the merchandise inventory procedure, this can be seen by comparing the terms of effective merchandise management and the absence of an inadequate inventory storage area in the warehouse. However, in the procurement procedure at PT. Inti Daya Guna Aneka Warna has been effective with no errors found and has carried out the procedure properly.Keywords:   Effectiveness, Internal Control System, Inventory
Analisa Akuntabilitas Alokasi Dana Desa Dalam Upaya Meningkatkan Pembangunan Pada Desa Umanen Lawalu Kabupaten Malaka Nusa Tenggara Timur Fransiskus Yomersianus Seran; Syamsul Bahri; Hartini Prasetyaning Pawestri
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.159 KB) | DOI: 10.31328/wnceb.v2i1.3188

Abstract

AbstrakTujuan penelitian ini adalah untuk mengetahui dan menganalisis pelaksanaan program alokasi dana desa terhadap peningkatan pembangunan masyarakat di Desa Umanen Lawalu Kabupaten Malaka serta akuntabilitas pengelolaan alokasi dana desa di Desa Umanen Lawalu Kabupaten Malaka. Analisis data yang digunakan dalam penelitian ini adalah teknik analisis deskriptif kualitatif. Hasil yang diperoleh menunjukan tahap pelaksanaan program alokasi dana desa terhadap peningkatan pembangunan masyarakat di Desa Umanen Lawalu Kabupaten Malaka dikerjakan oleh kelompok pelaksana yang dipercaya dan melibatkan sebagian masyarakat setempat untuk mengelola kegiatan sekaligus bertanggung jawab mengenai pembangunan yang akan dilaksanakan demi mensejahterakan masyarakat Desa Umanen Lawalu. Pencapaian tujuan Alokasi Dana Desa (ADD) belum optimal dengan turunnya anggaran penyelenggaraan pemeritahan, pembangunan dan kemasyarakatan, meningkatnya kemampuan lembaga kemasyarakatan di desa. Akuntabilitas pengelolaan alokasi dana desa di Desa Umanen Lawalu Kabupaten Malaka dalam tahap pertanggungjawaban pengelolaan ADD di Desa Umanen Lawalu menggunakan beberapa jenis laporan. Adapun tingkat kesulitan yang dialami terkait segala urusan mempertanggung jawabkan proses pengelolaan ADD di Desa Umanen Lawalu adalah sistem yang mudah berubah–ubah.Kata Kunci : Akuntabilitas, Alokasi Dana Desa..AbstractThe purpose of this study was to determine and analyze the implementation of the village fund allocation program to improve community development in Umanen Lawalu Village, Malacca Regency and the accountability of village fund allocation management in Umanen Lawalu Village, Malacca Regency. The data analysis used in this study is a qualitative descriptive analysis technique. The results obtained show that the implementation stage of the village fund allocation program towards improving community development in Umanen Lawalu Village, Malacca Regency is carried out by an implementing group that is trusted and involves some of the local community to manage activities as well as be responsible for the development that will be carried out for the welfare of the people of Umanen Lawalu Village. The achievement of the objectives of the Village Fund Allocation (ADD) has not been optimal with the decrease in the budget for the administration of government, development and society, and the increasing capacity of community institutions in the village.  Accountability for managing village fund allocations in Umanen Lawalu Village, Malacca Regency in the accountability stage for ADD management in Umanen Lawalu Village uses several types of reports. The level of difficulty experienced related to all matters of accountability for the ADD management process in Umanen Lawalu Village is a system that is easy to change.Keywords: Accountability, Village Fund Allocation.
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PROSEDUR PENERIMAAN KAS PADA PENJUALAN TUNAI(STUDI KASUS TAF BABY SHOP 2020) Diaz Ahmad Fatchullah; Syamsul Bahri; Indah Dewi Nurhayati
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.735 KB) | DOI: 10.31328/wnceb.v2i1.3189

Abstract

AbstrakPenelitian ini di buat dengan tujuan untuk menganalisis pengendalian internal di dalam perusahaan TAF Baby Shop mengenai prosedur penerimaan kas yang tidak memiliki bagian terpisah dalam pelaksannanya dan menyebabkan tidak tercatatnya penerimaan kas pada saat penjualan tunai di gudang langsung ada celah penyelewengan yang harus di perbaiki oleh perusahaan. , dengan pendekatan dan paradigma konstriktivis dan desain penelitian menggunakan alat analisis deskriptif dimana melalui perhitungan  dengan logika  untuk menarik kesimpulan yang logis. Metode dalam pengumpulan data yaitu dengan cara observasi, dokumentasi, dan wawancara dengan informan yang telah di tentukan, dan  keterbatasan penelitian ini yaitu perusahaan menerapkan protokol kesehatan yang sangat ketat sehingga peneliti memiliki batas waktu yang telah di tentukan dalam observasi , mewawancara dan proses dokumentasi di TAF Baby Shop.Kata Kunci: Penerimaan kas , Penjualan Tunai AbstractThis study was made with the aim of analyzing internal controls within the TAF Baby Shop company regarding cash receipts procedures that do not have a separate part in their implementation and cause cash receipts to be unrecorded at the time of cash sales in the warehouse directly, there is a fraudulent loophole that must be corrected by the company. , with a constrictivist approach and paradigm and research design using a descriptive analysis tool where through calculations with logic to draw logical conclusions. The method of data collection is by means of observation, documentation, and interviews with predetermined informants, and the limitation of this study is that the company applies very strict health protocols so that researchers have a predetermined time limit in the observation, interview and documentation process at TAF. Baby Shop.Keywords: cash receipts from cash sales
ANALISIS PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO.69 TERHADAP ASET BIOLOGIS PADA PT. HARTA MULIA KABUPATEN BLITAR Hartini Prawesti Prasetyaning; Azizati Putri Arsita; Dwi Anggarani; Untung Wahyudi; Syamsul Bahri
Jurnal Akuntansi Vol 9, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v9i1.1297

Abstract

ABSTRAKIndonesia merupakan sumber negara yang mempunyai aset-aset yang berlimpah baik itu dalam bidang pertanian dan yang lainnya. salah satu perusahaan yang bergerak di bidang pengelolaan kopi adalah PT Harta Mulia yang berlokasi di Dusun Karanganyar, Desa Modangan Kabupaten Blitar. Tujuan penelitian ini untuk mengetahui penerapan PSAK 69 terhadap aset biologis tanaman kopi pada PT. Harta Mulia. Metode penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Berdasarkan hasil analisis dan pembahasan, dapat disimpulkan bahwa meskipun PT. Harta Mulia Kabupaten Blitar belum mengadopsi PSAK 69 sebagai standar, namun secara garis besar perusahaan telah menerapkan PSAK 69. Dalam pengakuannya aset biologis diakui sebagai aset tidak lancar dan akunnya dibedakan menjadi tanaman belum menghasilkan dan tanaman menghasilkan. PT. Harta mulia juga mengakui adanya penyusutan aset biologis pada tanaman menghasilkan, hal tersebut tidak sesuai dengan PSAK 69. Dalam pengukuran aset biologis PT. Harta Mulia mengukur berdasarkan harga perolehan karenapertimbangan nilai perolehan lebih terukur sehingga informasi yang disajikan lebih andal.Kata kunci: Penerapan, PSAK 69, Aset Biologis.ABSTRACTIndonesia is a source of state that has abundant assets, both in agriculture and others. one of the companies engaged in coffee management is PT Harta Mulia which is located in Karanganyar Hamlet, Modangan Village, Blitar Regency. The purpose of this study was to determine the application of PSAK 69 to the biological assets of coffee plants at PT. Noble Treasure. This research method uses a qualitative method with a descriptive approach. Based on the results of the analysis and discussion, it can be concluded that although PT. Harta Mulia Blitar Regency has not adopted PSAK 69 as a standard, but in general the company has implemented PSAK 69. In its recognition, biological assets are recognized as non-current assets and the accounts are divided into immature plantations and mature plantations. PT. Harta Mulia also admits that there is a depreciation of biological assets in mature plantations, this is not in accordance with PSAK 69. In measuring biological assets of PT. Harta Mulia measures based on cost because the consideration of acquisition value is more measurable so that the information presented is more reliable.Kata kunci: Application, PSAK 69, Biological Assets.
Co-Authors Adya Hermawati Ahmad Sya’roni Aldy Krisbiantoro Ana Sopanah, Ana Aura Chaerani Azizati Putri Arsita Candra Aditya Choirul Anam Daiva Permana Diaz Ahmad Fatchullah Dwi Anggarani Endah - Puspitosarie Endang Fatmawati Fransiskus Yomersianus Seran Hartini Prasetyaning Pawestri Hartini Prawesti Prasetyaning INDAH DEWI NURHAYATI Irfan Fatoni Khojanah Hasan Mohammad Ghozali Nathania Dewi Niken Paramita Rahayu Puji Suci Teguh Setiawan Wibowo Triyanti Maulidiyah Untung Wahyudi Veva Samudra Umasugi Widiya Rahmawati