IMPLEMENTASI PSAK No. 69 UNTUK PERUSAHAAN AGRIKULTUR DALAM PENYUSUNAN LAPORAN KEUANGAN DI PERUSAHAAN PETERNAKAN SAPI PERAH

Abstract

Abstract

The research objective is to determine the preparation of financial statements in accordance with PSAK No. 69, and implementing depletion depreciation calculations for biological assets. This study uses a qualitative research method with a case study approach. The data used by researchers are primary data obtained from the Dairy Farming Company. The object of this research is dairy cows. Data obtained through interviews, observations and documentation. Data analysis techniques in this study using data collection, data presentation and conclusions. From the results of data analysis, the results showed that for 1 year of the source studied, the results showed that there were differences and discrepancies in accounting treatment in Dairy Farming Companies with PSAK No . 69 both from the recognition, measurement, presentation and disclosure of biological assets. With the differences in the financial statements of Dairy Farming Companies become irrelevant and unreliable in its preparation, because there are differences in journal records according to PSAK No. 69 and Dairy Farming Companies. Then the calculation of depreciation depreciation of biological assets using the unit of production method shows the depreciation expense of biological assets in 2018 of Rp. 211,888,622, - with the very depreciation expense in the company's financial statements.

Keywords: PSAK No. 69, Agricultural Companies, Financial Statements.