Studi Fenomenologi atas Akresi Aset Biologis pada Koperasi Peternakan Sapi Perah "Setia Kawan" Nongkojajar

Aisyah, Khofifatul (2020) Studi Fenomenologi atas Akresi Aset Biologis pada Koperasi Peternakan Sapi Perah "Setia Kawan" Nongkojajar. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Indonesia which is the equator makes this country has a tropical climate and is rich with a variety of natural or agricultural commodities. The agricultural business entity has biological assets in its business activities. Biological assets are known as unique assets because they experience physical growth. Biological transformations that occur are growth, degeneration, production, and procreation. Every physical growth that occurs in biological asset results in value-added. This study aims to determine and analyze the accretion of biological assets and their impact on accounting treatment including recognition, measurement, presentation, and disclosure with PSAK 69 reference in Setia Kawan Nongkojajar Dairy Farm Cooperative. The concept of accretion assumes that biological assets can be recognized as revenue because they can be sold at any time and various growth rates. This study uses a qualitative method with a phenomenological approach. Data collection used includes interviews, observation, documentation, source triangulation and technique triangulation. The results of this study indicate that the Setia Kawan Dairy Farm Cooperative does not record and recognize the accretion of dairy cows as revenue. The accounting treatment carried out by the cooperative still needs to be adjusted again under the basis of the accounting used. Keywords: Biological Assets, Biological Transformation, Accretion, PSAK 69

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: KHOFIFATUL AISYAH
Date Deposited: 13 Mar 2020 04:33
Last Modified: 16 Mar 2020 04:24
URI: http://eprints.perbanas.ac.id/id/eprint/6553

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