基于PSAK 69的农业活动财务报表会计处理分析[j]

Fathi Maurits Muhamada, Erna Harnawati, S. Wijaya
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引用次数: 0

摘要

农业活动是一个实体为管理生物转化和收获的生物资产出售或转化为农产品而进行的一种经营活动。在生物转化中,需要进行计量,以公允价值显示生物资产的价值与主体的经济利益。印尼财务会计准则委员会(DSAK IAI)批准了关于农业的PSAK 69,其实施将于2018年1月1日生效。PSAK 69农业规范与农业活动有关的会计处理和披露。本研究是为了确定农业活动的会计处理和PSAK 69对PT IJ的实施,PT IJ是其商业活动从事工业种植园开发的实体之一。本研究采用定性研究方法,结合解释范式和族群方法论。在收集观察数据、采访举报人以及收集支持数据研究的财务报表文件时,使用了数据分析技术。基于所进行的研究,讨论结果表明,PT IJ在确认、计量、记录、列报和披露方面对农业活动的会计处理符合关于农业的PSAK 69。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Accounting treatment analysis of agricultural activities in presenting financial statements based on PSAK 69 IN PT IJ
Agricultural activity is a type of operational activity carried out by an entity to manage biological transformation and harvested biological assets to be sold or converted into agricultural products. In biological transformation, measurement is needed, which shows the value of a biological asset in fair value with the entity's economic benefits. PSAK 69 concerning agriculture has been approved by the Indonesian Financial Accounting Standards Board (DSAK IAI), and its implementation becomes effective as of 1 January 2018. PSAK 69 Agriculture regulates the accounting treatment and disclosures related to agricultural activities. This research was conducted to determine the accounting treatment of agricultural activities and the implementation of PSAK 69 to PT IJ, which is one of the entities whose business activities are engaged in the exploitation of industrial plantations. This study used qualitative research methods with interpretive paradigms and ethnomethodology approaches. Data analysis techniques were used at the time of data collection in observations, interviews with informants, and collecting documents in financial statements supporting data research. Based on the research conducted, the discussion results signify that the accounting treatment of agricultural activities at PT IJ in recognition, measurement, recording, presentation, and disclosure is in accordance with PSAK 69 concerning agriculture.
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