Penerapan PSAK 69 Aset Biologis pada PT Perkebunan Nusantara III (Persero)

IIN, MELPINA SIREGAR (2024) Penerapan PSAK 69 Aset Biologis pada PT Perkebunan Nusantara III (Persero). Other thesis, Politeknik LPP Yogyakarta.

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Abstract

Financial Accounting Standard 69 Revision 2020 (PSAK 69) on B iological Assets provides guidelines for entities to account for biological assets. This study examines how PT Perkebunan Nusantara III (Persero) applies PSAK 69 to its biological assets. Using a descriptive qualitative approach and data from the company's 2022 annual report, the research found that the company's accounting treatment of biological assets aligns with PSAK 69 requirements.

Item Type: Thesis (Other)
Uncontrolled Keywords: Penerapan akuntansi, Aset Biologis, PSAK 69 Revisi 2020.
Subjects: 600 – Teknologi (Ilmu Terapan) > 650 Manajemen dan hubungan masyarakat > 657 Akuntansi
Divisions: DIII Akuntansi
Depositing User: MELPINA SIREGAR IIN
Date Deposited: 27 Aug 2024 06:16
Last Modified: 27 Aug 2024 06:16
URI: http://polteklpp.eprints.biblio.co.id/id/eprint/5372

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