Pala “Kearifan yang Menyelamatkan” Kajian Kritis Pengakuan Biological Asset: PSAK 69

M. D. F. Tuwow
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引用次数: 0

Abstract

The aim of this research is to criticize the accounting treatment of biological assets regulated in PSAK 69. The research uses a critical paradigm, by lowering social theory and then formulated with a qualitative approach to ethnometodology studies, to see the meaning of daily activities which are agreed by the indigenous people of Moloku Kie Raha ( North Maluku). The majority of the population here are Nutmeg farmers, nutmeg is an economic and social symbol here. Interestingly, when the harvest arrives and the nutmeg that has fallen to the ground is entitled to be taken by anyone, except the owner of these assets. Here the author wants to criticize the recognition of biological asset objects in PSAK 69, where this kind of local wisdom is not heeded and stated in the rules that recognize it from the accounting side itself.    
生物识别专家的“得救智慧”:PSAK 69
本研究的目的是批评在psak69监管的生物资产的会计处理。该研究使用了一种批判性范式,通过降低社会理论,然后用定性的方法来制定民族方法学研究,以了解Moloku Kie Raha(北马鲁古)土著人民所认同的日常活动的意义。这里的大多数人口都是种植肉豆蔻的农民,肉豆蔻是这里的经济和社会象征。有趣的是,当收获到来时,掉落在地上的肉豆蔻有权被任何人拿走,除了这些资产的所有者。在这里,作者想批评PSAK 69中对生物资产对象的确认,在从会计方面本身确认的规则中没有注意到这种地方智慧。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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