Perlakuan Akuntansi Aset Biologis Berdasarkan PSAK 69 Agrikultur Pada Badan Usaha Milik Desa (BUMDes) Kuala Alam Unit Perkebunan Kuala Makmur
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Institusion
Politeknik Negeri Bengkalis
Author
Wahyudiani, Sri
Subject
562 Akuntansi
Datestamp
2022-09-01 11:20:30
Abstract :
This study aims to determine the accounting records applied by the plantation unit Kuala Makmur BUMDes Kuala Alam, to determine the accounting treatment of biological assets owned by the plantation unit Kuala Makmur based on PSAK 69 Agriculture. This study is also to determine the difference in the accounting treatment of biological assets based on PSAK 69 Agriculture with the accounting records carried out by the plantation unit Kuala Makmur. The types of data used in this study are primary data and secondary data. Data collection techniques in this study were interviews, observation, and documentation. The results show that in general there are differences in accounting treatment in terms of measurement and disclosure between the accounting treatment carried out by the plantation unit Kuala Makmur and the accounting treatment based on PSAK 69 Agriculture. This can be seen from the absence of presentation of the biological asset account on the balance sheet that has been submitted by the treasurer of the plantation unit Kuala Makmur BUMDes Kuala Alam.
This study aims to determine the accounting records applied by the plantation unit Kuala Makmur BUMDes Kuala Alam, to determine the accounting treatment of biological assets owned by the plantation unit Kuala Makmur based on PSAK 69 Agriculture. This study is also to determine the difference in the accounting treatment of biological assets based on PSAK 69 Agriculture with the accounting records carried out by the plantation unit Kuala Makmur. The types of data used in this study are primary data and secondary data. Data collection techniques in this study were interviews, observation, and documentation. The results show that in general there are differences in accounting treatment in terms of measurement and disclosure between the accounting treatment carried out by the plantation unit Kuala Makmur and the accounting treatment based on PSAK 69 Agriculture. This can be seen from the absence of presentation of the biological asset account on the balance sheet that has been submitted by the treasurer of the plantation unit Kuala Makmur BUMDes Kuala Alam.
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