Levana Virginia Winahyu, - (2019) ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS DAN TANAMAN PRODUKTIF PADA PT ABC. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Biological assets are unique assets because these assets experience a biological transformation process. Because of the uniqueness, it causes biological assets require special treatment and using appropriate accounting methods, so that the company can determine the value of assets that describe the real condition of the company. This research took a research site at one of the plantation companies which listed on the IDX. When discussing biological assets in plantation companies, it will be directly related to bearer plants, so this study aims to find out how the accounting treatment of biological assets and bearer plants in PT ABC. The method used in this study is a qualitative method with ethnometodology approach. The results showed that PT ABC is guided by PSAK 69 and PSAK 16 in the recognition and measurement of biological asset and bearer plants. PSAK 69 is a new standard that began to be implemented by PT ABC since January 1, 2018 so that the implementation has not been perfect but it is good enough.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1510112030] [Ketua Penguji: Dwi Jaya Kirana] [Penguji I: Krisno Septyan] [Penguji II/Pembimbing: Ni Putu Eka Widiastuti] |
| Uncontrolled Keywords: | Biological Asset, Bearer Plant, Implementation of PSAK 69. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Muamar Khadafi |
| Date Deposited: | 13 Jun 2019 07:07 |
| Last Modified: | 13 Jun 2019 07:07 |
| URI: | http://repository.upnvj.ac.id/id/eprint/392 |
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