文章基本信息

标题：ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS PADA PERUSAHAAN SEKTOR AGRIKULTUR SUBSEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
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作者：Retno Wulandari ; Fitri Laela Wijayati
期刊名称：Riset Akuntansi dan Keuangan Indonesia
电子版ISSN：2541-6111
出版年度：2018
卷号：3
期号：2
页码：139-140
DOI：10.23917/reaksi.v3i2.6619
语种：English
出版社：Muhammadiyah University Press
摘要：This paper aims to analyze how the accounting treatment for biological assets in agricultural companies subsectors listed in the Indonesia Stock Exchange.This paper is a cualitative study with descriptive analyse.The study data used secondary data in annual report of sample companies in 2016.The sample 14 companies with sampling technique using purposive sampling.The results show that biological assets are divided into two types of annual crops and seasonal crops.The accounting treatment of biological assets is based on PSAK No.16- fixed assets and PSAK No.14 - inventories.Based on the comparison of biological asset accounting treatment in companieshas accordance with accounting standards used.
关键词：Accounting treatment;agricultural company;biological asset;PSAK 14;PSAK 16