PENERAPAN PSAK 69 ASET BIOLOGIS DAN PRODUK AGRIKULTUR PADA PT JAYA ARRY FARM

Abstract

This research aimed to observe the implementation of accounting on biological assets of laying hens and its implementation on agricultural products at PT. Jaya Arry Farm. Moreover, the research was descriptive-qualitative. The instruments in the data collection were interviews, observation, documentation, and library research. The data were analyzed by using data reduction, presentation, and decision-making. The result concluded that companies had implemented some biological assets of laying hens that suited PSAK Number 69 about, Agriculture i.e. (1) Acknowledgement, biological assets were considered and referred to as the fixed asset, (2) Presentation, biological assets were presented within the financial statements and stated as productive and unproductive chicken, (3) Disclosure, number of biological assets and accumulated accelerated assets was presented in financial statements record. Furthermore, from the result, there was a difference in the implementation of accounting at PSAK Number 69, namely measurement. When there was biological asset death, the company did not record the accounting and differentiate between the number of biological assets with real numbers. Therefore, the financial statements would be less reliable and relevant.