<![CDATA[Abstract: Accounting Treatment for Corn Purpose: reveal the accounting treatment of corn in the form of definition, recognition, measurement, assessment, presentation and disclosure of corn accounting Method: This research method uses phenomenology through data collection by interviews, observation and documentation Results: Accounting recognition of corn is more appropriately recognized as inventory and its measurement is based on costs from planting to harvest. The valuation is based on the selling price minus costs and is presented in the form of a simple note. Corn accounting is more appropriately expressed based on Statement of Financial Accounting Standards 14 concerning inventory accounting. Novelty: discusses the accounting treatment of corn from the aspect of financial accounting standards Contribution: This research is for policies related to simple recording practices for farmers so they can see the profits and losses they make when farming. Abstrak: Perlakuan Akuntansi untuk Jagung Tujuan: mengungkap perlakuan akuntansi jagung berupa definisi, pengakuan, pengukuran, penilaian, penyajian dan pengungkapan akuntansi jagung Metode: metode penelitian ini menggunakan fenomenologi melalui pengumpulan data dengan wawancara, obeservasi dan dokumentasi Hasil: Pengakuan akuntansi jagung lebih tepat diakui sebagai persediaan dan pengukurannya berdasarkan biaya mulai menanam sampai panen. Penilaian didasarkan atas harga jual dikurangi dengan biaya-biaya dan disajikan dalam bentuk catatan yang sederhana. Akuntansi jagung lebih tepat diungkapkan berdasarkan Pernyataan Standar Akuntansi Keuangan 14 tentang akuntansi persediaan. Kebaruan: membahas perlakuan akuntansi jagung dari aspek standar akuntansi keuangan Kontribusi: kebijakan terkait praktik pencatatan sederhana bagi pelaku petani agar dapat melihat keuntungan dan kerugian yang diperoleh saat bertani.]]>
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