Implementation of Biological Asset Accounting Based on PSAK 16 and PSAK 69 at PT Pradiksi Gunatama
DOI:
https://doi.org/10.55927/ajns.v4i3.118Keywords:
PSAK 16, PSAK 69, Biological Assets, Palm Oil, Agricultural AccountingAbstract
The differences in accounting treatment between PSAK 16 and PSAK 69 have direct implications for the recognition, measurement, and reporting of biological assets. This study aims to analyze the application of both standards at PT Pradiksi Gunatama. The research method uses a descriptive qualitative approach with interview, observation, and documentation techniques. The results show that PT Pradiksi Gunatama recognizes plant assets based on acquisition cost according to PSAK 16, records the reclassification of immature plants, depreciates mature plants, and has not applied fair value as required by PSAK 69. A comparison between the two standards shows significant differences related to initial measurement, treatment of harvest results, and subsequent measurements. This study emphasizes the importance of the readiness of plantation entities in adopting PSAK 69 comprehensively to improve the relevance and transparency of financial reports.
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