Akuntansi Aset Biologis Perkebunan Kopi pada UKM Banjarnegara
Article Sidebar
Main Article Content
Abstract
The purpose of this study is to explore existing conditions in Small and Medium Enterprises (SMEs) Coffee Plantation in Banjarnegara District with a phenomenological approach. The results showed that the Small and Medium Enterprises of Coffee Plantation in Banjarnegara, some did not make financial reports, only made simple notes and relied on their memory. But there are those who make financial reports but do not comply with Financial Accounting Standards, especially PSAK 69. In terms of recognition; not yet using the term 'biological assets', in terms of measurement it still uses the acquisition price and does not calculate profits and losses. Coffee Plantation SMEs in Banjarnegara have not measured their biological assets at fair value as requested by PSAK 69.
Tujuan penelitian ini adalah untuk mengeksplorasi existing condition pada Usaha Kecil dan Menengah (UKM) Perkebunan Kopi di Kabupaten Banjarnegara dengan pendekatan fenomenologi. Hasil penelitian menunjukkan pelaku Usaha Kecil dan Menengah Perkebunan Kopi di Banjarnegara, ada yang tidak membuat laporan keuangan, hanya membuat catatan sederhana dan mengandalkan daya ingatannya. Tetapi ada yang membuat laporan keuangan tetapi tidak sesuai dengan Standar Akuntansi Keuangan terutama PSAK 69. Dari segi pengakuan; belum menggunakan istilah ‘aset biologis’, dari segi pengukuran masih menggunakan harga perolehan dan tidak melakukan perhitungan keuntungan dan kerugian. UKM Perkebunan Kopi di Banjarnegara belum mengukur aset biologisnya pada nilai wajar sesuai yang diminta oleh PSAK 69.
Article Details
This work is licensed under a Jurnal Manajemen Bisnis dan Kewirausahaan Creative Commons Attribution-ShareAlike 4.0 International License.
References
Amen, M. (2000). Comment Letter on Exposure Draft E65 – Agriculture No. 13. [online] Available on http://media.ifrs.org/CommentsE65.zip.cit.20110512.
Argiles, J.M., Sabata, A., & Garcia-Blandon, J. (2012). A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation. RC-SAR, 5 (1), 109 – 142.
Cahyani, R.C., Aprilina, V. (2014). Evaluasi Penerapan SAK ETAP dalam Pelaporan Aset Biologis pada Peternakan Unggul Farm Bogor. JRAK, 5 (1), 14-37.
Chalomklang, C. (2012). Impact and a Guideline for Accounting Practice in Accordance with the Agricultural Accounting Standard of Agricultural Business of Thailand. International Journal of Arts & Sciences, 5 (1), 251-256.
Elad, C., Herbohn, K. (2011). Implementing Fair Value Accounting in the Agricultural Sector. The Institute of Chartered Accountants of Scotland, London.
Grege-Staltmane, E. (2010). Challenges in Accounting the Forests – a Latvian Case Study. Annals of Forest Research, 53 (1), 51-58.
Hinke, J., Starova, M. (2013). Application Possibilities and Consequences of Biological Assets and Agricultural Produce Reporting in Accordance with IFRS Principles in the Czech Republic. Agris on-line Papers in Economics and Informatics, V (4), 77-89.
Ikatan Akuntan Indonesia. (2016). Pernyataan Standar Akuntansi Keuangan 69 tentang Akuntansi Agrikultur. Ikatan Akuntan Indonesia. Jakarta, Indonesia.
International Accounting Standards Board (IASB). (2013). International Accounting Standard (IAS) 41 Agriculture. IASB. London, UK.
Khoruzhiy, L.I., Deitch, U. (2015). Development of Account and Financial Statement Report Methods of Operations Formulating Economic Result from Biotransformation of Poultry Biological Assets. Accounting in Agriculture, 12, 7 – 17.
Marsh, T., Fischer, M. (2013). Accounting for Agricultural Products: US versus IFRS GAAP. Journal of Business & Economics Research, 11 (2), 79-88.
Maruli, S., Mita, A.F. (2010). Analisis Pendekatan Nilai Wajar dan Nilai Historis dalam Penilaian Aset Biologis pada Perusahaan Agrikultur: Tinjauan Kritis Rencana Adopsi IAS 41. Prosiding Simposium Nasional Akuntansi XIII. Ikatan Akuntan Indonesia.
Miranda, H.D., Mojica, L.E., Madamba, J.A.B., Zapata, N.R. (2017). Accounting Practices and International Accounting Standard (IAS)/Philippine Accounting Standard (PAS) 41 Compliance of Cattle Farms: Evidence from the Philippines. The Journal of Global Business and Trade, 13 (1), 55-77.
Oliveira, J.S., Azevedo, G.M.C., Santos, C.S.A., Vasconcelos, S.C.S. (2015). Fair Value: Model Proposal for the Dairy Sector. Agricultural Finance Review, 75 (2), 230-252.
Pinasti, M., Mustika, I.W., Wiratno, A., Prijono, A.K. (2017). Portrait of Accounting for Biological Assets of Agricultural Company in Indonesia. Proceeding The 4th Sebelas Maret International Conference on Business, Economics and Social Sciences 2017.
Silva, R.L.M., Nardi, P.C.C., Ribeiro, M.S. (2015). Earnings Management and Valuation of Biological Assets. Brazilian Business Review, 12 (4), 1 – 26.
Sugianingtyas, E.H., Fitriasari, R. (2016). Perlakuan Akuntansi Aset Biologis Tanaman Apel pada Perkebunan PT Kusumasatria Agrobio Tani Perkasa (Kusuma Agrowisata) Sesuai IAS 41 Agriculture. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 4 (2).