Biological Assets in plantation industry has increasing in value through biological transformation. This different characteristic allow the information to be presented more biased than others industries. PSAK 69- Agricultur authorized by Dewan Standar Akuntansi Keuangan (DSAK) and effective per 1 Januari 2018,require all plantation industries to use the standard for the December 31 financial statements. PT PP London Sumatera Indonesia,Tbk as a leading and rapidly growing company was a strong reason for the selection of this research object. The purpose of this research was to analyze how to adopt biological assets based on PSAK 69. This research used library studies and field research and analyze using descriptive qualitative. The result show that PT PP London Sumatera Indonesia,Tbk have made recognition, measurement and reporting based on PSAK 69 except in biological assets depreciation.
| Published by | Politeknik Negeri Padang |
| Journal Name | JAM |
| Contact Phone | - |
| Contact Name | Desi Handayani |
| Contact Email | ci_e@yahoo.com |
| Location | Kota padang, Sumatera barat INDONESIA |
| Website | jam| https://akuntansi.pnp.ac.id/jam| |
| ISSN | ISSN : 18583687, EISSN : 26571080, DOI : -, |
| Core Subject | Economy, Education, |
| Meta Subject | Economics, Econometrics & Finance, Education, |
| Meta Desc | Akuntansi dan Manajemen merupakan jurnal ilmiah berkala yang terbit 2 kali dalam 1 tahun (Juni dan Desember). Jurnal ini memuat artikel ilmiah dengan topik-topik di bidang akuntansi dan manajemen. |
| Penulis | Rachmawati, Yuni , Oktariyani, Amanda , Ermina |
| Publisher Article | Jurusan Akuntansi Politeknik Negeri Padang |
| Subtitle Article | Akuntansi dan Manajemen Vol. 14 No. 2 (2019): Akuntansi dan Manajemen |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | https://akuntansi.pnp.ac.id/ja… |
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| Download Article [1] | https://akuntansi.pnp.ac.id/jam/index.ph… |
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Informasi yang terkait dengan Implementasi Perlakuan Akuntansi Aset Biologis Berbasis PSAK 69 yang Berlaku Efektif 1 Januari 2018 Pada Perusahaan Perkebunan (Studi Kasus PT.PP London Sumatera Indonesia,Tbk)
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