IMPLENTASI AKUNTANSI BIOLOGIS PADA PERUSAHAAN PERKEBUNAN INDONESIA
DOI:
https://doi.org/10.32424/jeba.v20i2.1109Abstract
Studi pustaka ini menjelaskan dan mendeskripsikan penerapan bearer plant di indonesia setelah penerapan standar akuntansi keuangan 69 tentang aset biologis di indonesia. Metode penelitian ini menggunakan kualitatif dengan studi pustaka. Hasil dari penelitian ini adalah perkebunan di Indonesia khususnya PT. Perkebunan Nusantara masih belum menggunakan nilai wajar dalam pengolahan aset biologisnya secara keseluruhan di PTPN menggunakan pedoman akuntansi sendiri untuk BUMN berdasarkan IFRS tetapi cenderung pada metode biaya historis. Namun, PTPN memberikan gambaran tentang nilai wajar dalam membedakan kelompok usia seperti Tanaman Belum Menghasilkan(TBM), dan Tanaman Menghasilkan(TM). Hasil penelitian ini memberikan kontribusi sebagai tambahan untuk memberikan pengetahuan tentang aset biologis dengan penerapan nilai wajar untuk tanaman perkebunan.
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