Analisis Perlakuan Akuntansi Agrikultur Berdasarkan PSAK No. 241 pada Perusahaan Putra Jaya Nanas Kabupaten Blitar
Keywords:
agriculture Accounting, Accounting Treatment, PSAK No. 241Abstract
This study aims to analyze the accounting treatment of agriculture accounting at PT Putra Jaya Nanas and apply conformity of accounting treatment with PSAK No. 241. The type of research used is applied research with qualitative descriptive methods. The data used are the statement of financial position and income statement for 2022. The data available in this study describes the accounting treatment of pineapple plant agriculture accounting from the recognition, measurement, and disclosure of agriculture accounting, then analyzed and adjusted to PSAK No. 241. The results of this study indicate that the presentation, and reporting of biological assets are not in accordance with PSAK No. 241. The company has not recorded in accordance with the guidelines and included the accounts required for reporting agriculture in the financial statements. Therefore, PT Putra Jaya Nanas should use be PSAK No. 241 to present and report agriculture in order to facilitate the process of analyzing company developments from a financial perspective.
References
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