TUGAS AKHIR ANALISIS PENERAPAN PSAK 241 ASET BIOLOGIS TERHADAP LAPORAN KEUANGAN PTPN IV

Indonesia is one of the countries rich in natural resources with a variety of abundant commodities. PT Perkebunan Nusantara IV is one of the largest state-owned enterprises (SOEs) managing palm oil commodities. This research aims to determine whether PT Perkebunan Nusantara IV has managed the asset results from the company's commodities in accordance with the applicable provisions of PSAK 241 Agriculture, which has been effective since January 1, 2024, as a result of the revision of PSAK 69, using financial statement data from 2023. This research employs a descriptive qualitative method with data collection and observation. The data used is secondary data from the 2023 Financial Statements of PTPN IV obtained from the PTPN IV company website. Based on the analysis and discussion, it can be concluded that, in general, the change in PSAK numbering does not have a significant impact, and it can be said that the company has implemented PSAK 241, thus making the information presented more reliable.

Keywords: Accounting Implementation, Biological Assets, PSAK 241