SAPUTRA, HENDRI (2022) Analisis Penerapan PSAK 69 tentang Agrikultur pada Masa Pandemi Covid-19: Studi Kasus pada Perusahaan Subsektor Perkebunan yang Terdaftar di Bursa Efek Indonesia. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menganalisis penerapan PSAK 69 Agrikultur pada masa pandemi Covid-19 di perusahaan subsektor perkebunan yang terdaftar di Bursa Efek Indonesia. Variabel penelitian mencakup aspek pengakuan, pengukuran, penyajian, dan pengungkapan aset biologis atau produk agrikultur. Penelitian ini bersifat deskriptif kualitatif dengan menggunakan metode komparasi antara data sekunder berupa laporan tahunan perusahaan dengan standar yang berlaku. Penulis juga menggunakan metode content analysis untuk menganalisis data yang diperlukan. Sampel penelitian berjumlah 21 perusahaan yang ditentukan dengan purposive sampling. Penelitian menunjukkan bahwa implementasi PSAK 69 Agrikultur pada masa pandemi Covid-19 di perusahaan subsektor perkebunan belum sepenuhnya menunjukkan kesesuaian. Seluruh sampel yang diteliti menunjukkan kesesuaian pada variabel terkait pengakuan aset biologis atau produk agrikultur. Namun, ketiga aspek lainnya masih menunjukkan adanya ketidaksesuaian. Dari aspek pengukuran, tiga dari 21 sampel menunjukkan adanya ketidaksesuaian yang disebabkan perusahaan tidak mengukur produk agrikultur hasil panen pada nilai wajar dikurangi estimasi biaya untuk menjual. Sementara itu, satu sampel menunjukkan ketidaksesuaian perlakuan penyajian aset biologis. Analisis juga menunjukkan tiga sampel perusahaan tidak menerapkan perlakuan pengungkapan aset biologis secara penuh karena entitas tidak menyajikan dua unsur secara lengkap yaitu rekonsiliasi perubahan jumlah tercatat dan laba atau rugi gabungan periode berjalan. Penelitian ini dapat menjadi sumber informasi bagi peneliti selanjutnya maupun perusahaan subsektor perkebunan terkait penerapan variabel-variabel dalam PSAK 69 Agrikultur pada masa pandemi Covid-19 di perusahaan subsektor perkebunan yang terdaftar di Bursa Efek Indonesia. / This study aims to analyze the implementation of PSAK 69 Agriculture during the Covid-19 pandemic in plantation sub-sector companies listed on the Indonesia Stock Exchange. Research variables include aspects of recognition, measurement, presentation, and disclosure of biological assets or agricultural products. This research is descriptive qualitative by using the comparative method between secondary data from company annual reports with applicable standards. The author uses the content analysis method to analyze the required data. The sample of 21 companies is determined by purposive sampling. Research shows that the implementation of PSAK 69 Agriculture during the Covid-19 pandemic in plantation sub-sector companies hasn’t fully demonstrated conformity. All samples show conformity to recognition variables of biological assets or agricultural products. However, the other three aspects still show discrepancies. From the aspect of measurement, three of the 21 samples indicated a discrepancy because the company didn’t measure the agricultural produce at fair value less estimated costs to sell. Meanwhile, one sample shows a discrepancy in the presentation treatment of biological assets. The analysis shows that three samples of companies didn’t apply the full disclosure treatment of biological assets because the entity didn’t fully present two elements, namely the reconciliation of changes in carrying amount and the combined profit loss for the current period. This research can be a source of information for further researchers and plantation sub-sector companies regarding the implementation of the variables in PSAK 69 Agriculture during the Covid-19 pandemic in plantation sub-sector companies listed on the Indonesia Stock Exchange.
Item Type: | Thesis (KTTA) |
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Uncontrolled Keywords: | Aset biologis, PSAK 69 Agrikultur, subsektor perkebunan, pandemi Covid-19, Biological assets, PSAK 69 Agriculture, plantation subsector, Covid-19 pandemic |
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: | 13 Sep 2023 08:06 |
Last Modified: | 13 Sep 2023 08:06 |
URI: | http://eprints.pknstan.ac.id/id/eprint/2016 |
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