Penerapan PSAK Adopsi IAS 41 Agriculture
This study aims to determine whether the application of PSAK adopted from IAS 41: Agriculture should be applied to State-Owned Enterprises, especially the plantation SOE. So that the SOE financial information produced becomes more useful for decision-making. Furthermore, this study wants to answer w...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Bina Nusantara University
2014-05-01
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| Series: | Binus Business Review |
| Subjects: | |
| Online Access: | https://journal.binus.ac.id/index.php/BBR/article/view/1208 |
| _version_ | 1797723597765083136 |
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| author | Stefanus Ariyanto Heri Sukendar Heny Kurniawati |
| author_facet | Stefanus Ariyanto Heri Sukendar Heny Kurniawati |
| author_sort | Stefanus Ariyanto |
| collection | DOAJ |
| description | This study aims to determine whether the application of PSAK adopted from IAS 41: Agriculture should be applied to State-Owned Enterprises, especially the plantation SOE. So that the SOE financial information produced becomes more useful for decision-making. Furthermore, this study wants to answer what benefits can be obtained from the implementation of this standard on the plantation-based SOE. The main characteristic of IAS is the use of fair value model for biological assets owned by the agriculture-based entity. The use of this model raises a lot of controversy, primarily, associated with relevant quality and reliability of the information it produces. Research used qualitative method with data collection through literature study, survey, interview, and observation. Survey and interview were divided into two major parts, which were: on the compilers of financial statements and the stakeholders. From this study it can be concluded that the PSAK based on IAS 41 have not to be implemented yet in the near future due to IAS 41 will undergo quite significant revision. Currently, the State-Owned Enterprises could use the PSAK plantation SOE that has been issued. |
| first_indexed | 2024-03-12T10:05:01Z |
| format | Article |
| id | doaj.art-0678e4c97e5545fa8a89496c506e5351 |
| institution | Directory Open Access Journal |
| issn | 2087-1228 2476-9053 |
| language | English |
| last_indexed | 2024-03-12T10:05:01Z |
| publishDate | 2014-05-01 |
| publisher | Bina Nusantara University |
| record_format | Article |
| series | Binus Business Review |
| spelling | doaj.art-0678e4c97e5545fa8a89496c506e53512023-09-02T11:18:40ZengBina Nusantara UniversityBinus Business Review2087-12282476-90532014-05-015118619310.21512/bbr.v5i1.12081076Penerapan PSAK Adopsi IAS 41 AgricultureStefanus Ariyanto0Heri Sukendar1Heny Kurniawati2Bina Nusantara UniversityBina Nusantara UniversityBina Nusantara UniversityThis study aims to determine whether the application of PSAK adopted from IAS 41: Agriculture should be applied to State-Owned Enterprises, especially the plantation SOE. So that the SOE financial information produced becomes more useful for decision-making. Furthermore, this study wants to answer what benefits can be obtained from the implementation of this standard on the plantation-based SOE. The main characteristic of IAS is the use of fair value model for biological assets owned by the agriculture-based entity. The use of this model raises a lot of controversy, primarily, associated with relevant quality and reliability of the information it produces. Research used qualitative method with data collection through literature study, survey, interview, and observation. Survey and interview were divided into two major parts, which were: on the compilers of financial statements and the stakeholders. From this study it can be concluded that the PSAK based on IAS 41 have not to be implemented yet in the near future due to IAS 41 will undergo quite significant revision. Currently, the State-Owned Enterprises could use the PSAK plantation SOE that has been issued.https://journal.binus.ac.id/index.php/BBR/article/view/1208entity, agriculture, finance |
| spellingShingle | Stefanus Ariyanto Heri Sukendar Heny Kurniawati Penerapan PSAK Adopsi IAS 41 Agriculture Binus Business Review entity, agriculture, finance |
| title | Penerapan PSAK Adopsi IAS 41 Agriculture |
| title_full | Penerapan PSAK Adopsi IAS 41 Agriculture |
| title_fullStr | Penerapan PSAK Adopsi IAS 41 Agriculture |
| title_full_unstemmed | Penerapan PSAK Adopsi IAS 41 Agriculture |
| title_short | Penerapan PSAK Adopsi IAS 41 Agriculture |
| title_sort | penerapan psak adopsi ias 41 agriculture |
| topic | entity, agriculture, finance |
| url | https://journal.binus.ac.id/index.php/BBR/article/view/1208 |
| work_keys_str_mv | AT stefanusariyanto penerapanpsakadopsiias41agriculture AT herisukendar penerapanpsakadopsiias41agriculture AT henykurniawati penerapanpsakadopsiias41agriculture |