Penerapan PSAK 69 terhadap perlakuan akuntansi dan deplesi aset biologis
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Abstract
The purpose of this study was to determine the implementation of accounting
treatment and depletion of biological assets based on PSAK 69 which was applied
to UD Ternak Mandiri. Biological assets are different from fixed assets which are
always shrinking, the value of biological assets will always grow. Due to these
unique characteristics, biological assets must be treated differently from other
assets such as land, buildings, and others. IAS 41 on agriculture was subsequently
adopted into PSAK 69 on Agriculture which came into effect on January 1, 2018
which has a different method of calculating biological assets and depletion. This
research was conducted with a case study approach by conducting direct
observations, interviews, and documentation. The accounting treatment of
biological assets at UD Ternak Mandiri is similar to the accounting treatment of
fixed assets in the form of land. UD Ternak Mandiri has measured biological assets
in accordance with PSAK 69, and in relation to the death or disability of biological
assets, UD livestock Mandiri has not made any adjustments that cause the book
value to differ from the actual value.
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References
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