AKBAR, GITA ASHARIANTI (2022) Tinjauan atas Perlakuan Akuntansi Aset Biologis pada PT Multi Agro Gemilang Plantation Tbk Berdasarkan PSAK 69. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
ABSTRAK Industri perkebunan memiliki karakteristik yang berbeda dengan sektor lainnya, yaitu dengan adanya aset biologis yang mengalami transformasi biologis. Karakteristik yang berbeda ini memungkinkan informasi dapat disajikan lebih bias dibandingkan dengan perusahaan yang bergerak dibidang lain. Disahkannya PSAK 69-Agrikultur yang berlaku efektif per 1 Januari 2018, mengharuskan semua perusahaan perkebunan menggunakan standar tersebut untuk laporan keuangan periode 31 Desember 2018. Tujuan penelitian ini adalah untuk melakukan tinjauan atas perlakuan akuntansi aset biologis pada perusahaan yang bergerak di sektor perkebunan yaitu PT Multi Agro Gemilang Plantation Tbk berdasarkan PSAK 69. Metode penelitian yang digunakan adalah studi kepustakaan dan studi dokumen, serta dianalisa menggunakan metode analisis dengan cara membandingkan data yang diperoleh dengan PSAK 69. Hasil penelitian menunjukkan bahwa PT Multi Agro Gemilang Plantation Tbk telah melakukan definisi dan klasifikasi, pengakuan, pengukuran, serta penyajian dan pengungkapan terhadap aset biologisnya sesuai dengan PSAK 69. Aset biologis telah diukur menggunakan nilai wajar dan disajikan dalam aset lancar berupa produk agrikultur yaitu Tandan Buah Segar, dan aset tidak lancar berupa tanaman produktif yaitu tanaman kelapa sawit. / The plantation industry differs from the other sectors, as well as the presence of a biological asset undergoing a biological transformation. These distinct characteristics allow information to be presented more bias than companies that are in other areas. The adoption of PSAK 69-agriculture effective as of January 1, 2018, requires that all plantation companies use the same standard for the financial report of December 31, 2018. The aim of this study is to conduct a review of the accounting of biological assets on the plantation of the company, PT Multi Agro Gemilang Plantation Tbk, based on the PSAK 69. The research methods used were the study of literature and the study of documents and were analyzed using analytic methods comparing the data obtained with the PSAK 69. Studies have shown that PT Multi Agro Gemilang Plantation Tbk has conducted definitions and classifications, confessions, measurements, and descriptions of his biological assets according to the PSAK 69. A biological asset has been measured using fair value and is served in a fluent asset with an agricultural product of fresh clusters of fruit, andan unfluent asset of the productive plant of the palm.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Aset Biologis, PSAK 69, produk agrikultur, PT Multi Agro Gemilang Plantation Tbk, Biological Asset, PSAK 69, Agricultural Product, PT Multi Agro Gemilang Plantation Tbk |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 03 Oct 2023 08:39 |
| Last Modified: | 03 Oct 2023 08:39 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2070 |
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