Perlakuan Akuntansi Atas Aset Biologis Pada Peternakan Ayam Petelur

Abstract

This study aims to find out how the accounting treatment of biological assets in the form of laying chicken companies and compare them with SAK ETAP. Data obtained from this research using interview and documentation method. The interview was conducted on the Admin of the farm division and the accountant section. Types of data used are primary data obtained from interviews and secondary data in the form of data already processed by the company. The results show that there are several things related to the accounting treatment of the company's biological assets with different SAK ETAP. Included in the measurement of biological assets in the enterprise using cost but not deducted by the accumulated depreciation. In its presentation, the company presents the biological asset of laying hens into the intelligence account. If adjusted for SAK ETAP, biological assets enter into the fixed assets account section. For agricultural products in the form of chicken eggs, the company refers to Blitar market prices because Blitar is the largest center of egg production nationally.