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Perlakuan Akuntansi Untuk Aset Biologis Tanaman Tebu Berdasarkan Psak 69 Pada Pt Perkebunan Nusantara X Surabaya

Kirana, Talia Sandra (2019) Perlakuan Akuntansi Untuk Aset Biologis Tanaman Tebu Berdasarkan Psak 69 Pada Pt Perkebunan Nusantara X Surabaya. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Biological assets are plant and animal assets owned by the company as a result of past events and undergoes biological transformation. Biological transformation consists of processes of growth, degeneration, production and procreation which lead to qualitative and quantitative changes in animal and plant life. This research was conducted at PT Perkebunan Nusantara X which is engaged in the plantation industry by managing sugarcane, tobacco, and cocoa. The purpose of this study was to determine the accounting treatment of biological assets in the form of sugarcane between PT Perkebunan Nusantara X and PSAK 69, and to understand accretion events arising from these biological transformations. The research conducted is a case study, with primary and secondary data sources. The results of this study include the Company recognizing sugarcane as annual crops and sugarcane costs as the cost of goods sold, as well as measuring the cost of sugarcane based on the cost of sugarcane. The company also made disclosures regarding the details of costs and their explanation on the notes to the consolidated financial statements. But keep in mind that the author can not influence the object of research. The results of this study contribute in addition to providing knowledge about biological assets. Keywords: biological assets, biological transformation, accretion, accounting treatment, PSAK 69

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 11 Sep 2019 02:00
Last Modified: 11 Sep 2019 02:00
URI: http://eprints.perbanas.ac.id/id/eprint/4481

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