UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) ANALISIS PENERAPAN PSAK NO. 69 TERHADAP LAPORAN KEUANGAN PERUSAHAAN PEMEGANG HAK PENGUSAHAAN HUTAN TANAMAN INDUSTRI (HPHTI). ANALISIS PENERAPAN PSAK NO. 69 TERHADAP LAPORAN KEUANGAN PERUSAHAAN PEMEGANG HAK PENGUSAHAAN HUTAN TANAMAN INDUSTRI (HPHTI).
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Abstract
The formulation of the problem in this study are: 1) How is the accounting treatment of biological assets based on SFAS No. 69 at PT. Musi Hutan Persada ?, 2) How is the quality of information related to biological assets in PT. Musi Hutan Persada based on the applied accounting treatment ?, 3) How does the comparison between the accounting treatment of biological assets at PT. Musi Hutan Persada with the accounting treatment of biological assets based on SFAS No. 69 ?. This research is a qualitative research. The data analysis technique used is to analyze the application of PSAK No. 69 of PT. Musi Hutan Persada in 2018. The results of the analysis show that: 1) PT. Musi Forest Persada in recognizing, measuring, presenting, and disclosing biological assets in the form of Industrial Plantation Forests (HTI) has been carried out in accordance with Generally Accepted Accounting Principles in Indonesia, namely accounting principles based on Financial Accounting Standards (SAK), 4) Difficulties experienced by companies to be able to identify costs associated with biological assets in the form of industrial plants cause the possibility of biological assets in the form of industrial plants can be presented more (under value) or higher (over value) than it should be.
| Item Type: | Article |
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| Subjects: | T Technology > T Technology (General) |
| Divisions: | Faculty of Engineering, Science and Mathematics > School of Electronics and Computer Science |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 22 Jun 2022 01:00 |
| Last Modified: | 22 Jun 2022 01:00 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/14181 |
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