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 |
| _version_ | 1819005767752089600 |
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| author | Dina Natasari Rizky Wulandari |
| author_facet | Dina Natasari Rizky Wulandari |
| author_sort | Dina Natasari |
| collection | DOAJ |
| description | <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> |
| first_indexed | 2024-12-20T23:58:02Z |
| format | Article |
| id | doaj.art-b747f3a9e85143d99b576bb24045fa9f |
| institution | Directory Open Access Journal |
| issn | 2089-5321 2549-5046 |
| language | English |
| last_indexed | 2024-12-20T23:58:02Z |
| publishDate | 2019-01-01 |
| publisher | Politeknik Harapan Bersama Tegal |
| record_format | Article |
| series | Monex: Journal Research Accounting Politeknik Tegal |
| spelling | doaj.art-b747f3a9e85143d99b576bb24045fa9f2022-12-21T19:22:41ZengPoliteknik Harapan Bersama TegalMonex: Journal Research Accounting Politeknik Tegal2089-53212549-50462019-01-018118920210.30591/monex.v8i1.1097779STUDI KASUS PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN IPSAS 27 AGRICULTURE PADA DINAS PERTANIAN XDina Natasari0Rizky Wulandari1Departemen Ekonomika dan Bisnis SV UGMDepartemen Ekonomika dan Bisnis SV UGM<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>https://ejournal.poltektegal.ac.id/index.php/monex/article/view/1097biological assets, ipsas 27 agriculture, psap 07 akuntansi aset tetap, regional government financial statement. |
| spellingShingle | Dina Natasari Rizky Wulandari STUDI KASUS PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN IPSAS 27 AGRICULTURE PADA DINAS PERTANIAN X Monex: Journal Research Accounting Politeknik Tegal biological assets, ipsas 27 agriculture, psap 07 akuntansi aset tetap, regional government financial statement. |
| title | STUDI KASUS PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN IPSAS 27 AGRICULTURE PADA DINAS PERTANIAN X |
| title_full | STUDI KASUS PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN IPSAS 27 AGRICULTURE PADA DINAS PERTANIAN X |
| title_fullStr | STUDI KASUS PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN IPSAS 27 AGRICULTURE PADA DINAS PERTANIAN X |
| title_full_unstemmed | STUDI KASUS PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN IPSAS 27 AGRICULTURE PADA DINAS PERTANIAN X |
| title_short | STUDI KASUS PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN IPSAS 27 AGRICULTURE PADA DINAS PERTANIAN X |
| title_sort | studi kasus perlakuan akuntansi aset biologis berdasarkan ipsas 27 agriculture pada dinas pertanian x |
| topic | biological assets, ipsas 27 agriculture, psap 07 akuntansi aset tetap, regional government financial statement. |
| url | https://ejournal.poltektegal.ac.id/index.php/monex/article/view/1097 |
| work_keys_str_mv | AT dinanatasari studikasusperlakuanakuntansiasetbiologisberdasarkanipsas27agriculturepadadinaspertanianx AT rizkywulandari studikasusperlakuanakuntansiasetbiologisberdasarkanipsas27agriculturepadadinaspertanianx |