Aditya, Nisa (2020) ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS BERBASIS PSAK 69 PADA PERUSAHAAN SUBSEKTOR PERKEBUNAN. Other thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the accounting treatment of biological assets of companies before and after the adoption of PSAK 69, and to analyze the effectiveness of the accounting treatment of biological assets in terms of fair value and historical value. This objective is based on the adoption of PSAK 69 which became effective on January 1, 2018. In the application of PSAK 69 there is a change in the accounting treatment of biological assets, namely the use of the historical value method to the fair value method. The use of fair value is in line with IFRS. Therefore, all agricultural companies including plantation subsector companies are required to apply PSAK 69 and use fair value in the accounting treatment of their biological assets. This research uses quantitative descriptive analysis method. The population of this research is the plantation sub-sector companies listed on the Stock Exchange, and the sample obtained as many as 4 companies are plantation subcompanies that have rubber commodities. The data of this research are secondary data obtained from the official website of the IDX and the official website of the related company. The results of this study prove that there are differences in the accounting treatment of biological assets that use historical values and fair values. In 2017 the company measured its biological assets at cost less costs to sell, while in 2018 after the application of PSAK 69 the company's biological assets were measured at fair value less costs to sell. The different methods of valuing biological assets that are used affect the financial statements and it can be concluded that the use of fair value in the valuation of biological assets is more effective when compared to using historical value. Keywords: Biological Assets, Fair Value, Historical Value, PSAK 69 Agriculture
| Item Type: | Thesis (Other) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Economics | ||||||||
| Depositing User: | Users 13 not found. | ||||||||
| Date Deposited: | 04 Feb 2021 05:52 | ||||||||
| Last Modified: | 04 Feb 2021 05:52 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/1098 |
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