PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN PSAK 69 PADA PETERNAKAN BABI UD. AGAPE DI SOLO
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Institusion
Universitas Katolik Darma Cendika
Author
Prayugo, Deny
Subject
HG Finance
Datestamp
2020-04-20 05:58:06
Abstract :
The objective of this study is to find out how accounting treatment of biological assets at UD. Agape, is there any distinction with PSAK 69. Thus, the title of this study is ?Accounting Treatment of Biological Assets Under PSAK 69 On Pig Farming UD. Agape In Solo?. This study utilizes qualitative method and a case study approach. The subject of this study is UD. Agape and the objects are pigs. Data collected by means of literature research, observation, and interview. There are four steps of data analysis: recognition, measurement, presentation, and disclosure. The finding of this study shows that there remain the distinctions or inappropriate accounting treatment based on UD. Agape with PSAK 69 on the recognition, measurement, display and release of biological assets. Additionally,there also a distinction in the transaction journal which is made by the dairy farm based on PSAK 69, thus causing financial report which is displayed become less reliable and relevant.
The objective of this study is to find out how accounting treatment of biological assets at UD. Agape, is there any distinction with PSAK 69. Thus, the title of this study is ?Accounting Treatment of Biological Assets Under PSAK 69 On Pig Farming UD. Agape In Solo?. This study utilizes qualitative method and a case study approach. The subject of this study is UD. Agape and the objects are pigs. Data collected by means of literature research, observation, and interview. There are four steps of data analysis: recognition, measurement, presentation, and disclosure. The finding of this study shows that there remain the distinctions or inappropriate accounting treatment based on UD. Agape with PSAK 69 on the recognition, measurement, display and release of biological assets. Additionally,there also a distinction in the transaction journal which is made by the dairy farm based on PSAK 69, thus causing financial report which is displayed become less reliable and relevant.
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