PENERAPAN PSAK 69 PADA PT.PERKEBUNAN NUSANTARA XII BANGELAN WONOSARI KABUPATEN MALANG

Abstract

This research aims to analyze accounting treatment of  biological asset in recognition, measurement, display and disclosure on the company's financial statements and to know comparison with accounting treatment of  biological asset based on PSAK 69 Agriculture. This research using qualitative research methods with a descriptive approach which conducted in PT. Perkebunan Nusantara XII Kebun Bangelan. Qualitative research methods are essentially research methods used to examine scientific conditions and descriptive approach aims to provide an objective picture of the actual state of the object being studied. The result of this research shows that the accounting treatment which is recognition, measurement, presentation and disclosure of biological asset by PT. Perkebunan Nusantara XII Kebun Bangelan in general accordance with PSAK 69, but there are differences in measurement between PT. Perkebunan Nusantara XII Kebun Bangelan and PSAK 69. The measurement of biological asset in PT. Perkebunan Nusantara XII Kebun Bangelan uses the historical cost method, while based on PSAK 69, the measurement of biological assets uses fair value method.

Keyword : Biological asset, Accounting Treatment, PSAK 69