ANALISIS PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO.69 TERHADAP ASET BIOLOGIS PADA PT. HARTA MULIA KABUPATEN BLITAR

Hartini Prawesti Prasetyaning, Azizati Putri Arsita, Dwi Anggarani, Untung Wahyudi, Syamsul Bahri

Abstract


ABSTRAK

Indonesia merupakan sumber negara yang mempunyai aset-aset yang berlimpah baik itu dalam bidang pertanian dan yang lainnya. salah satu perusahaan yang bergerak di bidang pengelolaan kopi adalah PT Harta Mulia yang berlokasi di Dusun Karanganyar, Desa Modangan Kabupaten Blitar. Tujuan penelitian ini untuk mengetahui penerapan PSAK 69 terhadap aset biologis tanaman kopi pada PT. Harta Mulia. Metode penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Berdasarkan hasil analisis dan pembahasan, dapat disimpulkan bahwa meskipun PT. Harta Mulia Kabupaten Blitar belum mengadopsi PSAK 69 sebagai standar, namun secara garis besar perusahaan telah menerapkan PSAK 69. Dalam pengakuannya aset biologis diakui sebagai aset tidak lancar dan akunnya dibedakan menjadi tanaman belum menghasilkan dan tanaman menghasilkan. PT. Harta mulia juga mengakui adanya penyusutan aset biologis pada tanaman menghasilkan, hal tersebut tidak sesuai dengan PSAK 69. Dalam pengukuran aset biologis PT. Harta Mulia mengukur berdasarkan harga perolehan karenapertimbangan nilai perolehan lebih terukur sehingga informasi yang disajikan lebih andal.

Kata kunci: Penerapan, PSAK 69, Aset Biologis.

ABSTRACT

Indonesia is a source of state that has abundant assets, both in agriculture and others. one of the companies engaged in coffee management is PT Harta Mulia which is located in Karanganyar Hamlet, Modangan Village, Blitar Regency. The purpose of this study was to determine the application of PSAK 69 to the biological assets of coffee plants at PT. Noble Treasure. This research method uses a qualitative method with a descriptive approach. Based on the results of the analysis and discussion, it can be concluded that although PT. Harta Mulia Blitar Regency has not adopted PSAK 69 as a standard, but in general the company has implemented PSAK 69. In its recognition, biological assets are recognized as non-current assets and the accounts are divided into immature plantations and mature plantations. PT. Harta Mulia also admits that there is a depreciation of biological assets in mature plantations, this is not in accordance with PSAK 69. In measuring biological assets of PT. Harta Mulia measures based on cost because the consideration of acquisition value is more measurable so that the information presented is more reliable.

Kata kunci: Application, PSAK 69, Biological Assets.


References


DAFTAR PUSTAKA

Agustini, Tri, A., & Sayekti, Y. Analisis Perlakuan Akuntansi Aset Biologis Berdasarkan Psak 69 Pada PT Perkebunan Nusantara (Persero) XII Kebun Bantaran Blitar.

Aini, Nur, L., & Ardiana, M. (2020). Analisis Perlakuan Akuntansi Aset Biologis Berbasis PSAK 69 (Studi Kasus Pada Peternakan UD Wibowo Farm Kabupaten Blitar). JFAS: Journal of Finance and Accounting Studies, 2(2), 105-114.

Anggraini, Restu, V., & Hastuti, H. (2020). Analisis Penerapan PSAK 69 atas Aset Biologis di PT Perkebunan Nusantara VIII. Prosiding Industrial Reseacrh Workshop and National Seminar, 11(1).

Arifulsyah, Hamdani, & Nurulita, S. (2018). An Analysis of the Implementation of PSAK 69 at PT Perkebunan Nusantara V (Persero).

Djono, J. (2019). Analisis Penerapan PSAK 69 pada PT. PP London Sumatra Indonesia, Tbk.

Junaidi, J., Anwar, S. M., Alam, R., Lantara, N. F., & Wicaksono, R. (2023). Determinants to adopt conventional and Islamic banking: evidence from Indonesia. Journal of Islamic Marketing, 14(3), 892–909. https://doi.org/10.1108/JIMA-03-2021-0067

JUNAIDI, J., CHIH, W., & ORTIZ, J. (2020). Antecedents of Information Seeking and Sharing on Social Networking Sites: An Empirical Study of Facebook Users. International Journal of Communication, 14, 5705–5728.

Rahmawati, R., & Yusuf, M. (2020). Budaya Sipallambi’ Dalam Praktik Bagi Hasil. Jurnal Akuntansi Multiparadigma, 11(2), 386–401. https://doi.org/10.21776/ub.jamal.2020.11.2.23

Risal, M., & Aqsa, M. (2021). Consumer Loyalty as Impact of Marketing Mix and Customer Satisfaction. MIMBAR : Jurnal Sosial Dan Pembangunan, 37(2), 297–304. https://doi.org/10.29313/mimbar.v37i2.8055

M. Anwar, S., Junaidi, J., Salju, S., Wicaksono, R., & Mispiyanti, M. (2020). Islamic bank contribution to Indonesian economic growth. International Journal of Islamic and Middle Eastern Finance and Management, 13(3), 519–532. https://doi.org/10.1108/IMEFM-02-2018-0071

Hamid, R. S., Abror, A., Anwar, S. M., & Hartati, A. (2022). The role of social media in the political involvement of millennials. Spanish Journal of Marketing - ESIC, 26(1), 61–79. https://doi.org/10.1108/SJME-08-2021-0151

Tijjang, B., Junaidi, J., Nurfadhilah, N., & Putra, P. (2023). The Role of Brand Love, Trust, and Commitment in Fostering Consumer Satisfaction and Loyalty. FWU Journal of Social Sciences, 17(1).

Salju, S., Junaidi, J., & Goso, G. (2023). The effect of digitalization, work-family conflict, and organizational factors on employee performance during the COVID-19 pandemic. Problems and Perspectives in Management, 21(1), 107–119. https://doi.org/10.21511/ppm.21(1).2023.10

Antong, A., & Riyanti, R. (2021). How Does Local Wisdom Become Value in Selling-Price Setting? Jurnal Akuntansi Multiparadigma, 12(3), 672–688. https://doi.org/10.21776/ub.jamal.2021.12.3.38

Karim, K., Ilyas, G. B., Umar, Z. A., Tajibu, M. J., & Junaidi, J. (2022). Consumers’ awareness and loyalty in Indonesia banking sector: does emotional bonding effect matters? Journal of Islamic Marketing, ahead-of-print(ahead-of-print). https://doi.org/10.1108/JIMA-03-2022-0092

Khaddapi, M., Burhanuddin, B., Sapar, S., Salju, S., & Risal, M. (2022). Pengaruh Kualitas Pelayanan Kepuasan Pelanggan Melalui Loyalitas Terhadap Minat Membeli Kembali di Jinan Pet Care and Veterinary Palopo. Jurnal Aplikasi Bisnis Dan Manajemen, 8(3), 951–961. https://doi.org/10.17358/jabm.8.3.951

Fitrah, M. (2018). Metodologi penelitian: penelitian kualitatif, tindakan kelas & studi kasus. CV Jejak (Jejak Publisher).

Fitrah, M., & Luthfiyah. (2017). Metode Penelitian, Penelitian Kualitatif, Tindakan Kelas & Studi Kasus. Sukabumi: CV. Jejak.

Hidayat, M. (2018). Analisis Perlakuan Akuntansi Aktivitas Agrikultur Pada Perusahaan Sektor Perkebunan yang Terdaptar Di BEI Menjelang

Penerapan PSAK 69. MEASUREMENT: Journal of the Accounting Study Program, 12(1), 36-44.History. (2018). Diambil kembali dari http://dekaranganjar.com/index.php/history/

Lestari, Endah, R. M., & et , l. Analysis of The Application of Agriculture Accounting (PSAK 69) In Plantation Subsector Companies Listed in Indonesia Stock Exchange 2017-2018.

Maurits, Fathi, Hernawati, E., & Wijaya, S. Y. (2021). Accounting treatment analysis of agricultural activities in presesenting financial statements based on PSAK 69. International Journal of Research in Business and Social Science, 10(4), 255-263.

Nurhandika, A. (2018). Implentasi Akuntansi Biologis pada Perusahaan Perkebunan Indonesia. Jurnal Ekonomi, Bisnis, dan Akuntansi, 20(2).

Panjaitan, D. S. (2016). Hukum Perseoran Terbatas. Dipetik Juli 20, 2022, dari https://www.hukumperseroanterbatas.com/tanggung-jawab-perseroan- terbatas/laporan-tahunan-pada-perseroan-terbatas/

Pratiwi, W. (2018). Analisis perlakuan akuntansi aset biologis berbasis PSAK-69 agrikultur Pada PT. Perkebunan Nusantara XII Kalisanen Kabupaten Jember. UNEJ e- Proceeding, 140-150.

Sartika, Aprilia, Kustanto, A. S., & Nuha, G. A. Analisis Perlakuan Akuntansi Aset Biologis Berdasarkan Psak 69 Agrikultur Pada PT. Perkebunan Nusantara XII (Persero) Kebun Kalisat Jampit Bondowoso.

Stiefania, Y. (2021). Stiefania, Yussi. "The Effect of Application of PSAK 69: Agriculture on Assets Biological against the Company Value of AgroIndustry in Indonesia Stock Exchange. Journal of Contemporary Information Technology Management, and Accounting, 2(1), 17-27.

Undang-Undang Republik Indonesia Nomor 40 Tahun 2007 tentang Perseroan Terbatas.

Wardhani, P. (2021). Analisis Perlakuan Akuntansi Aset Biologis pada Industri Perkebunan Berdasarkan PSAK 69 Agrikultur. Prosiding Seminar Nasional Ekonomi, Bisnis & Akuntansi, 1.

Widiyanti, Wulandari, N., Maharani, B., & Purnamawati, I. (International Journal of Finance & Banking Studies). Accounting Treatment of Biological Assets for Agricultural Companies in Jember and Bondowoso (7 ed.). 2018: 58-65.




DOI: http://dx.doi.org/10.35906/jurakun.v9i1.1297

Article Metrics

Abstract view : 319 times
PDF (Bahasa Indonesia) - 380 times

Copyright (c) 2023 Hartini Prawesti Prasetyaning, Azizati Putri Arsita, Azizati Putri Arsita, Dwi Anggarani, Dwi Anggarani, Untung Wahyudi, Untung Wahyudi, Syamsul Bahri, Syamsul Bahri

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

The Author Owns the Copyright of The Article Published in Jurnal Akuntansi STIE Muhammadiyah Palopo

Article Jurnal akuntansi STIE Muhammadiyah Palopo been through a peer review process prior to publication. Journals, editors and editorial boards have the right or obligation to retract articles that contain inaccurate and misleading data if any. Read the Plagiarism Policy and Publication Ethics. Use of this site signifies your agreement to the Terms of Use.

This is an open access article distributed under the terms Creative Commons Attribution-ShareAlike 4.0 International License Creative Commons License.

Website Layout and Editing © 2016 Jurnal Akuntansi STIE Muhammadiyah Palopo on Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo.