KAJIAN AKADEMIK PENERAPAN PENGAKUAN, PENGUKURAN, DAN PENGUNGKAPAN PSAK 69 PADA TANDAN BUAH SEGAR TANAMAN KELAPA SAWIT (Studi Kasus pada PT. Perkebunan Nusantara VI di Jambi)

KEVIN, DOLITUA IMANUEL and Wahyudi, Tertiarto and Hakiki, Arista (2018) KAJIAN AKADEMIK PENERAPAN PENGAKUAN, PENGUKURAN, DAN PENGUNGKAPAN PSAK 69 PADA TANDAN BUAH SEGAR TANAMAN KELAPA SAWIT (Studi Kasus pada PT. Perkebunan Nusantara VI di Jambi). Undergraduate thesis, Sriwijaya University.

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Abstract

The goal of this research is to determine implementation of PSAK 69 recognition, measurement, disclosure if PT. Perkebunan Nusantara VI apllied this standard. The research method used is descriptive qualitative by exposing recognition, measurement, disclosure in fresh fruit bumch either by PT. Perkebunan Nusantara VI or PSAK 69. The result of this research concluded that PT. Perkebunan Nusantara VI implemented PSAK 14 on fresh fruit bunch. Fresh fruit bunches are recognized as inventory after processing into CPO (Crued Palm Oil) and Palm Kernel. PT. Perkebunan Nusantara VI measure fresh fruit bunches based on the lower of cost or net realizable value (NRV). Disclosure of PT. Perkebunan Nusantara VI are the carrying amount of fresh fruit bunches after becoming CPO and Palm Oil, and the carrying amount of inventories if net realizable value used. Meanwhile, according to PSAK 69 fresh fruit bunches are recognized as biological assets. Measuring biological assets at fair value less costs to sell. Disclosure about the advantages and disadvantages of biological assets and the carrying amount of biological assets.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	biological assets, PSAK 69, IAS 41, recognition, measurement disclosure, financial statement
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	03 Sep 2019 05:30
Last Modified:	03 Sep 2019 05:30
URI:	http://repository.unsri.ac.id/id/eprint/6120

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