Show simple item record

dc.contributor.authorWidiyanti, Novi Wulandari
dc.contributor.authorMaharani, Bunga
dc.contributor.authorPurnamawati, Indah
dc.date.accessioned2019-01-29T07:43:01Z
dc.date.available2019-01-29T07:43:01Z
dc.date.issued2019-01-29
dc.identifier.issn2147-4486
dc.identifier.urihttp://repository.unej.ac.id/handle/123456789/89520
dc.descriptionJournal of Finance & Banking Studies 7(2),2018: 58-65en_US
dc.description.abstractApplication of IAS 41-Agriculture in developed countries contrast with agricultural entities conditions in developing countries especially for Indonesia. The adoption of IAS 41 makes DSAK-IAI issue PSAK 69 Agriculture intended for agricultural entities so that they can measure and record related biological assets of a company. However, the application of PSAK 69 to agricultural companies also facing problems such as changes in accounting treatment especially for accounting method which are changed form historical value to fair value. The purpose of this study is to provide an overview of accounting treatment of biological asset in Jember plantation companies in state-owned plantation companies in Jember and Bondowoso regencies, namely PTPN 12 and PTPN 11 (PG Pradjekan). The methode used was descriptive qualitative. The researchs showed that differences in biological assets of each company can cause differences in the recording of biological assets. The differences between the two companies are in terms of plant type, plant age and costs incurred in each type of plant. However, in other cases, the accounting treatment of biological assets in PTPN 11 (PG Pradjekan) and PTPN 12 has similarity on recording biological assets at acquisition cost method. This study shows that currently both companies are still used accounting records with a historical value approach that accumulates all costs incurred from the nursery process until the plants are transformed into yielding crops.en_US
dc.language.isoenen_US
dc.subjectbiological assetsen_US
dc.subjectdefinitionen_US
dc.subjectdisclosureen_US
dc.subjectmeasurementen_US
dc.subjectrecognitionen_US
dc.titleAccounting Treatment of Biological Assets for Agricultural Companies in Jember and Bondowosoen_US
dc.typeArticleen_US


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record