STUDI KASUS PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN IPSAS 27 AGRICULTURE PADA DINAS PERTANIAN X
<p><em>Agriculture</em><em> activities </em><em>are</em><em> the elective matters that must be carried out by the local government to serve the interests of the community. The implication of thes</em><em>e</em><em> </em>&l...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Politeknik Harapan Bersama Tegal
2019-01-01
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| Series: | Monex: Journal Research Accounting Politeknik Tegal |
| Subjects: | |
| Online Access: | https://ejournal.poltektegal.ac.id/index.php/monex/article/view/1097 |
| Summary: | <p><em>Agriculture</em><em> activities </em><em>are</em><em> the elective matters that must be carried out by the local government to serve the interests of the community. The implication of thes</em><em>e</em><em> </em><em>are</em><em> the recognition of assets in the form of living animals and plants in government financial reports</em><em>. </em><em>This study analyze</em><em>d</em><em> the accounting treatment of biological assets based on I</em><em>nternational </em><em>P</em><em>ublic </em><em>S</em><em>ector </em><em>A</em><em>ccounting </em><em>S</em><em>tandard</em><em> </em><em>(IPSAS) </em><em>27 Agriculture on the agricultural service of a regional government. There are significant differences between the provisions of the applicable biological asset assessment in </em><em>Pernyataan Standard Akuntansi Pemerintahan (</em><em>PSAP</em><em>)</em><em> 07 with IPSAS 27. This research is a qualitative descriptive study. </em><em>The study was</em><em> conducted by literature studies, interviewed with related parties, observation, and documentation of </em><em>the </em><em>results. The results show</em><em>ed</em><em> that periodic assessments of biological assets need to be done so that biological transformation could be recorded. Thus the </em><em>asset </em><em>values in the financial statements </em><em>were</em><em> in accordance with the actual circumstances. However, there </em><em>were</em><em> difficulties in applying IPSAS 27, especially in determining market value. </em><em>The revaluation process at the end of period need cost to be done. </em><em>It is necessary to conduct a study in advance regarding the readiness of human resources as well as the significance of </em><em>the </em><em>costs and benefits of implementing the </em><em>regulation</em><em> adopted from IPSAS 27. </em><em>Local governments </em><em>need more detailed technical guidelines </em><em>if the PSAP will adopt IPSAS 27.</em><strong><em></em></strong></p> |
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| ISSN: | 2089-5321 2549-5046 |