Perlakuan Aset Biologis Peternakan Lembu Joni di Daerah Helvetia Berdasarkan PSAK 69

Authors

  • Rina Noni Hutajulu Universitas Negeri Medan, Indonesia
  • Natasya Angel Panjaitan Universitas Negeri Medan, Indonesia
  • Fitrah Maulidiyah Universitas Negeri Medan, Indonesia
  • Yenni Sipahutar Universitas Negeri Medan, Indonesia
  • Nasirwan Nasirwan Universitas Negeri Medan, Indonesia

DOI:

https://doi.org/10.57235/hemat.v1i2.2825

Keywords:

Akuntansi Agrikultur, PSAK 69, Aset Biologis, Lembu

Abstract

Penelitian ini bertujuan untuk mengetahui perlakuan aset biologis pada peternakan lembu milik Joni  yang berada di daerah Helvetia. Dalam hal ini perlakuan aset nya di analisis berdasarkan PSAK 69. Metode analisi yang digunakan yaitu metode deskriptif kuantitaf dengan pendekatan studi.Teknik pengumpulan data yang digunkan yaitu survei dan wawancara atau interview dengan pak Joni seabgai narasumber. Hasil penelitian ini menunjukkan bahwa penentuan harga yansg dilakukan telah sesuai dengan PSAk 69 terkait aset biologis yaitu berdasarkan nilai wajar.

References

Aisyah, Dewi Nur. (2023). Penerapan Akuntansi Aset Biologis Berdasarkan PSAK 69 Pada Perusahaan Sektor Peternakan Di Indonesia : PT. Widodo Makmur Perkasa TBK.

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Junaidi, Moh., Baihaki, Ach., & Malia Eva. Perbandingan Nilai Aset Biologis Sapi Madura, Madrasin, dan Limousin Berdasarkan PSAK 69.

KPPN KETAPANG. (2020). Perlakuan Akuntansi Aset Biologis Menurut SAP dan SAK. https://djpb.kemenkeu.go.id/kppn/ketapang/id/data-publikasi/artikel/3081-perlakuan-akuntansi-aset-biologis-menurut-sap-dan-sak.html

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Rahmawati, D., & Apandi, N. N. (2023). Apakah aset biologis dan pengungkapan berdasarkan Psak 69 berpengaruh terhadap nilai perusahaan? Klabat Accounting Review, 4(1), 1. https://doi.org/10.60090/kar.v4i1.925.1-16

Ulupui, I. G. K. A., Rahmani, A. D., Handarini, D., & Nasution, H. (2021). Perbandingan Perlakuan Akuntansi Aset Biologis Berdasarkan PSAK 16 dan PSAK 69 Pada Perusahaan Agrikultur. Jurnal Studi Akuntansi Dan Keuangan, 4(1), 99–115. https://doi.org/10.29303/akurasi.v4i1.84

Yustanti, Afilia Eka., & Hanafi, Imam. (2020). Implementasi PSAK No. 69 Untuk Perusahaan Agrikultur Dalam Penyusunan Laporan Keuangan di Perusahaan Peternakan Sapi Perah. Jurnal Ilmu Ekonomi Akuntansi.

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Published

2024-07-31

How to Cite

Hutajulu, R. N., Panjaitan, N. A., Maulidiyah, F., Sipahutar, Y., & Nasirwan, N. (2024). Perlakuan Aset Biologis Peternakan Lembu Joni di Daerah Helvetia Berdasarkan PSAK 69. Journal of Humanities Education Management Accounting and Transportation, 1(2), 756–763. https://doi.org/10.57235/hemat.v1i2.2825

Issue

Vol. 1 No. 2 (2024): Agustus 2024

Section

Articles

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