PENCATATAN AKUNTANSI ASET BIOLOGIS PADA KOPERASI PETERNAKAN SAPI PERAH SETIA KAWAN NONGKOJAJAR

YAQIN, ACHMAD AINUL (2017) PENCATATAN AKUNTANSI ASET BIOLOGIS PADA KOPERASI PETERNAKAN SAPI PERAH SETIA KAWAN NONGKOJAJAR. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Biological assets are assets used for operational processes in agriculture business. Biological assets may be animal or plant life used by entities in the operational processes to produce products or services. In Indonesia still has not been described in detail for the accounting treatment for biological assets. International Accounting Standard (IAS) 41 explains that biological asset should be recognized using the fair value. Because the biological assets are not depreciation but will experience growth and transformation in each period that have a direct impact on the value of assets which is subject to revaluation of biological assets in each period. In Indonesia, biological assets was recognized together with other fixed assets and they are recognized using historical cost. This research was conducted to determine the accounting treatment for biological assets include the recognition, measurement, disclosure and presentation. The sample used is a Dairy Farm Cooperative. Methods of data collection using interviews, observation and documentation were then performed the data analysis by Miles and Humberman models. The findings in this research accounting treatment for biological assets is deary cows owned by the dairy farm cooperative still needs to be adjusted again on the basis of accounting used. Keyword : Biological Assets, IAS 41, Agriculture Business, fair value.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 19 Oct 2017 07:22
Last Modified: 19 Oct 2017 07:22
URI: http://eprints.perbanas.ac.id/id/eprint/2725

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