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All Journal Nusantara Hasana Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Fitratunnisa, Puja
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Nursing Social Sciences

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PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK-EMKM (STUDI KASUS PADA CV. ALMARN LIGURBAR FARM) Fitratunnisa, Puja; Putra, Hery Astika; Halpiah, Halpiah
Nusantara Hasana Journal Vol. 5 No. 4 (2025): Nusantara Hasana Journal, September 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i4.1620

Abstract

Joper chicken farm SMEs face financial management challenges due to limited knowledge of accounting and unstructured recording. This study analyzes the application of SAK EMKM on CV. Almarn Ligurbar Farm to improve the quality of financial reporting. Using a case study with primary data from business owner interviews and secondary data of financial documents December 2023-June 2024. Qualitative descriptive data were analyzed by classifying transactions according to EMKM SAK to prepare financial statements. The results showed that SAK EMKM succeeded in converting simple cash records into structured reports that reflect actual conditions. CV. Almarn Ligurbar Farm recorded a net loss of Rp4, 739, 602 with total assets of Rp122, 578, 698, feed costs dominated 64% of operating expenses of Rp44, 921, 002. The implementation of the EMKM SAK enables the identification of sources of losses, increases transparency, and provides a foundation for strategic decision-making for livestock MSMEs.
Accounting Review of Recording of Joper Chicken Inventory as a Biological Asset Based on PSAK 69 Utamie, Dara Nida; Fitratunnisa, Puja
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 1 (2025): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i1.1953

Abstract

Small-scale poultry farmers like CV Almarn Ligurbar Farm typically do not classify chickens as biological assets in accordance with PSAK 69. This results in financial statements inaccurately reflecting their actual economic worth. This study aims to analyze the method of recording chicken inventory that meets the PSAK 69 standards regarding biological assets, analyzing the differences between the recording practices carried out and the standards set out in PSAK 69.  PSAK 69 requires the measurement of biological assets using fair value less costs to sell. This study was conducted on small-scale chicken farmers, namely CV Almarn Ligurbar Farm. This study uses a descriptive qualitative approach with a case study method. The results of the study indicate that farmers have not fully implemented PSAK 69 due to limitations in understanding accounting standards, lack of financial records, and uncertainty in market prices. Recording is not carried out as chickens as biological assets during their growth period at CV Almarn Ligurbarn Farm, which has a significant impact on the validity and reliability of the resulting financial statements. Based on PSAK 69, chickens in the care process including the initial, intermediate, and pre-harvest phases are recognized as active biological assets that experience changes in both quantity and quality, so they should be recognized and valued in accounting. However, the reality in the field indicates that these chickens are seen only as part of the production process, without official recognition as assets in the statement of financial position.
Co-Authors Dara Nida Utamie Halpiah, Halpiah Putra, Hery Astika