Perlakuan Akuntansi Atas Aset Biologis Tanaman Tebu Pt. Perkebunan Nusantara X

Mulyana, Mega Citra (2019) Perlakuan Akuntansi Atas Aset Biologis Tanaman Tebu Pt. Perkebunan Nusantara X. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

At present, there are not a few more agricultural companies in Indonesia. Assets owned by agricultural companies have differences with companies engaged in other fields. Biological assets are unique assets, because they undergo a transformation of growth even after biological assets produce an output. The existence of biological transformation in biological assets, it requires measurements that can show that the value of the asset is reasonable in accordance with the agreement and its contribution in producing an economic profit flow for the company. Indonesia in regulating its accounting standards, has a PSAK which some verses in it adopt International Financial Reporting Standars (IFRS). One of them is PSAK 69 Agrikultur which is an adoption of International Accounting Standard (IAS) 41 Agriculture. PSAK 69 agrikultur contains accounting treatment for the agricultural sector which includes the recognition, measurement and disclosure of biological assets. This research was conducted at PT. Perkebunan Nusantara X which is engaged in plantation. The purpose of this study was to find out how the accounting treatment of the biological assets of sugar cane in its financial statements and to find out how the accounting treatment of the biological assets of sugar cane PT. Perkebunan Nusantara X based on PSAK 69 Agriculture. The analysis technique used in this study is a qualitative descriptive analysis method. Keyword : biological assets, accounting treatment, PSAK 69.

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: 12 Sep 2019 07:14
Last Modified: 12 Sep 2019 07:14
URI: http://eprints.perbanas.ac.id/id/eprint/4585

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