ANALYSIS OF ACCOUNTING TREATMENT FOR AGRICULTURAL ACTIVITIES IN FINANCIAL STATEMENT PRESENTATION BASED ON PSAK 69; Literature Review
Keywords:
PSAK 69, Agriculture, FinanceAbstract
Indonesia, known as an archipelagic nation rich in natural resources, holds various high-value raw materials. As of February 2018, approximately 38.7 million Indonesians worked in the forestry, fisheries and agriculture sectors, representing 30.45% of the country's labor force, according to data from the Central Statistics Agency (BPS). This study aims to analyze entities within the agricultural sector implement PSAK 69 in their financial statement preparation. The research employs a qualitative descriptive method with a case study approach. The analysis reveals that several companies have not fully complied with PSAK 69 requirements, indicating a need for improved understanding and accounting practices within the agricultural industry.
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Copyright (c) 2024 Davit Andryan Pakpahan, Lili Sri Ayu Harahap, Theresa Tarigan, Gabriel Sandika Brema Sembiring (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
