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All Journal Jurnal Manajemen dan Organisasi Jurnal Dinamika Sosial Ekonomi
Puspitasari, Leny
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Environmental Science Social Sciences

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Perlakuan Akuntansi Aset Biologis di Perumda Perkebunan Kahyangan Jember Puspitasari, Leny; Miqdad, Muhammad; Ika Wahyuni, Nining
Jurnal Manajemen dan Organisasi Vol. 14 No. 4 (2023): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmo.v14i4.52215

Abstract

This study aims to analyze the accounting treatment of biological assets and their compliance with the Financial Accounting Standards (PSAK 69) at Perumda Perkebunan Kahyangan Jember and complience accounting standards (PSAK) 69. The goal is to provide further evidence on the challenges of implementing PSAK 69 regarding biological assets, particularly plant-based biological assets. This research is qualitative in nature, characterized as a case study, utilizing data collection methods involving interviews, FGDs (Focus Group Discussions), and literature review. As a result of this research, the accounting treatment of biological assets at Perumda Perkebunan Kahyangan Jember aligns with PSAK 69 concerning recognition and disclosure in financial statements. However, concerning measurement, the biological assets are valued using historical costs as their acquisition price. The primary challenges faced by Perumda Perkebunan Kahyangan in measuring its biological assets stem from the absence of fair value standards and the high cost involved in valuing these assets.
Evaluation of Inventory Accounting Information Systems Using Pieces Method: A Study on SIMEDi’s Application Sauri, Sofyan; Firmandani, Wahyu; Suteja, Diana; Puspitasari, Leny; Putri, Tesa Eranti; Eriani, Izmi Dwira
Jurnal Manajemen dan Organisasi Vol. 15 No. 4 (2024): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmo.v15i4.60622

Abstract

This study aims to evaluate the SIMEDi inventory accounting information system in Perumda Perkebunan Kahyangan Jember. The method used in this study is a case study with a PIECES analysis approach. Data collection techniques were carried out by conducting interviews with the board of directors and staff who have access to SIMEDi. The PIECES approach involves six evaluation variables, namely performance, information, economic, control and security, efficiency and service. The results of the evaluation showed that SIMEDi meets the six PIECES variables, namely: all SIMEDi features have been running well (performance variables), the information produced by SIMEDi has met reliable input process output (information variables), the benefits generated from the implementation of SIMEDi are greater than the costs incurred (economic variables), SIMEDi has provided adequate system control to maintain the reliability of the information produced (control and security variables), SIMEDI makes inventory management at Perumda Kahyangan more efficient (efficiency variables), and SIMEDi is very user friendly and easy to operate (service variables). The SIMEDi Inventory Accounting Information System provides convenience and reliability for Perumda Perkebunan Kahyangan in managing inventory, especially for making appropriate and accurate decisions.
Accounting Treatment of Coffee as Bearer Plant Asset at Perumda Perkebunan Kahyangan Jember Suteja, Diana; Febriana Suryawati, Rindah; Soetedjo, Soegeng; Yuniarti, Anny; Sauri, Sofyan; Puspitasari, Leny
Jurnal Manajemen dan Organisasi Vol. 15 No. 4 (2024): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmo.v15i4.52261

Abstract

This study explores the accounting treatment of coffee plant as a bearer plant asset at Perumda Perkebunan Kahyangan Jember, a local state-owned enterprise in East Java Province Indonesia. As the agricultural sector plays a crucial role in Indonesia's economy, the proper classification, recognition, measurement, and disclosures of coffee plant as bearer plants are critical for financial transparency and effective management. This study examines how relevant Indonesian Financial Accounting Standards (i.e. PSAK 16 Revision 2011 on Fixed Assets, PSAK 69 on Agriculture, PSAK 14 on Inventory, and PSAK 48 on Impairment of Assets) and International Financial Reporting Standard (i.e. IAS 41) applied in the financial reporting of coffee as a bearer plant at Perumda Perkebunan Kahyangan Jember. Using a qualitative research method with the case study approach, this study provides empirical evidence on how the implementation of such accounting standards, and the obstacle faced by the company presented based on the perspective of recognition, measurement, and disclosure relevant to coffee plant.
Enhancing Agricultural Industry's Performance Through Web-Based Inventory Accounting Information System Development Firmandani, Wahyu; Eriani, Izmi Dwira; Putri, Tesa Eranti; Sauri, Sofyan; Puspitasari, Leny
Jurnal Dinamika Sosial Ekonomi Vol. 25 No. 2 (2024): Jurnal Dinamika Sosial Ekonomi
Publisher : Agribusiness Department, Faculty of Agriculture, UPN "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/jdse.v25i2.13834

Abstract

Perumda Perkebunan Kahyangan, which is one of the industries in the plantation sector, is experiencing difficulties in managing plantation commodity inventory, this is because recording is still done manually. The research aims to develop a webbased inventory accounting information system called SIMEDi which is in accordance with the needs of Perumda Perkebunan Kahyangan. The method used in this research is a case study faced by Perumda Perkebunan Kahyangan regarding inventory management which is still done manually, which has an impact on company performance. Meanwhile, the method used to develop web-based SIMEDi applications is the agile method, which allows the development process to be carried out simultaneously to produce quality applications that suit user needs through the stages of planning, analysis, design, implementation, testing, deploy and maintenance. This research produces a SIMEDi inventory accounting information system that has functions and features that accommodate adequate inventory management for companies including plantation and warehouse stock initiation transactions, harvest, internal procurement, external procurement, production, sales, plantation and warehouse stock adjustments and price input. acquisition. This application also helps top management not only know the amount of inventory held at each plantation and warehouse location, but also the profits and costs of each inventory sold. The SIMEDi application provides data and information support that is precise, accurate and can be accessed in real time via the website, so that companies are able to meet market needs well.
Co-Authors Anny Yuniarti Diana Suteja Eriani, Izmi Dwira Muhammad Miqdad Nining Ika Wahyuni Rindah Febriana Suryawati Soegeng Soetedjo Sofyan Sauri, Sofyan Tesa Eranti Putri Wahyu Firmandani