Adi Ramasandi, . (2023) PERLAKUAN AKUNTANSI ASET BIOLOGIS NON AGRIKULTURAL DI LEMBAGA KONSERVASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
ABSTRAK.pdf Download (47kB) |
|
Text
AWAL.pdf Download (830kB) |
|
Text
BAB I.pdf Restricted to Repository UPNVJ Only Download (579kB) |
|
Text
BAB II.pdf Restricted to Repository UPNVJ Only Download (383kB) |
|
Text
BAB III.pdf Restricted to Repository UPNVJ Only Download (345kB) |
|
Text
BAB IV.pdf Restricted to Repository UPNVJ Only Download (601kB) |
|
Text
BAB V.pdf Restricted to Repository UPNVJ Only Download (1MB) |
|
Text
BAB VI.pdf Download (275kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (266kB) |
|
Text
RIWAYAT HIDUP.pdf Restricted to Repository UPNVJ Only Download (120kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (149kB) |
|
Text
ARTIKEL KI.pdf Restricted to Repository staff only Download (293kB) |
|
Text
HASIL PLAGIARISME.pdf Restricted to Repository staff only Download (25MB) |
Abstract
The objective of this study is to find out the accounting treatment of Non Agriculture Biological Assets in conservation institution applied by Deputy of Research Infrastructure and Innovation (DIRI) at National Research and Innovation Agency (BRIN). The targeted conservation institution is the former working unit of LIPI with ownership of collection assets, which are currently managed by the Directorate of Scientific Collection Management (DPKI) BRIN. Accounting treatment being investigated includes recognition, measurement or valuation, and disclosure. This study uses a qualitative methods, interpretive paradigm, and phenomenological approach. Data collection techniques is conducted with semi-structured interviews and documentation, which are validated by triangulation. Data analysis involves reduction, display, verification, and conclusion. This study findings reveal that DIRI applies the accounting treatment of Non-Agricultural Biological Assets based on the Statement No 07 Accounting for Fixed Assets (PSAP) where these assets are recognized as Other Fixed Assets with BMN (Government Fixed Asset) codefication in the form of Non-Cultural Collection Item. The draft of PSAP Agriculture also excludes assets intended for research, education, and recreation, although they possess biological transformation characteristics. Measurement is based on the fair value, allowing for revaluation. Depreciation is disregarded due to difficulties in estimating the useful life and it is not stipulated by existing regulations. Entities discontinue and release assets considering of the assets being damaged or dead. Essential disclosures have been thoroughly described in the Notes to the Financial Statements (NFS).
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1910112148] [Pembimbing: Husnah Nur Laela Ermaya] [Penguji 1: Masripah] [Penguji 2: Ayunita Ajengtiyas] |
| Uncontrolled Keywords: | Accounting Treatment, Non Agriculture Biological Asset, Conservation Institution, the Statement No 07 Accounting for Fixed Assets (PSAP) |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Adi Ramasandi |
| Date Deposited: | 22 Mar 2024 03:07 |
| Last Modified: | 22 Mar 2024 03:07 |
| URI: | http://repository.upnvj.ac.id/id/eprint/28883 |
Actions (login required)
 |
View Item |