PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 69 TENTANG AKUNTANSI AGRIKULTUR PADA PETERNAKAN AYAM PEDAGING JENIS PEJANTAN DI REJOTANGAN KABUPATEN TULUNGAGUNG

ZAHRATUS SHOLIHAH, 17403153028 (2019) PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 69 TENTANG AKUNTANSI AGRIKULTUR PADA PETERNAKAN AYAM PEDAGING JENIS PEJANTAN DI REJOTANGAN KABUPATEN TULUNGAGUNG. [ Skripsi ]

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Abstract

This study entlited “The implementation of the finance accountant standardization number 69 about an accounting agriculture in male broiler breeders in Rejotangen – Tulungagung” is written by Zahratus Sholihah. NIM. 17403153028, advised by Dyah Pravitasari, S.E., M.SA. Mr. Adi's farm is one of the male broiler breeders in Tulungagung in Rejotangan District. In his business activity, he has yet to record the finance report that refers to the statement of accounting satndart number 69 completely. This financial report is very useful to check Mr Adi's overall farm performance. The correct financial report is very useful for farmers to minimize livestock business. In addition, the right information for male breeders of chicken breeds makes it possible to predict the needs during the process of purchasing chicks until the chickens are ready for sale. Accounting Standards Number 69 states that agriculture provides accounting arrangements that include recognition, measurement, and disclosure through the process of agricultural activity. It also provides the guidance on the definition of some terms used. Even with the adoption of accounting records based on Accounting Standards Number 69 on broiler breeds of male chickens, we can find out the transformation process and it is followed by the calculations to be able to know the value of the agricultural assets themselves. The method used in this study was a qualitative approach, descriptive research exactly. The data sources used are 3P, namely person, place, and paper. Data person was from interviewing the broiler farmers, Ms. Eva as accountant and finance section. Data place was from the observation on broiler breeding of male chickens belonging to Mr. Adi. The data paper was from financial report in 2017. The result of this study is the implementation of financial accounting standards which was applied was still very simple, but it has been suitable with the financial accounting satndars number 69 including recognition, measurement, and disclosure. Keywords : PSAK 69, Agricultural acounting, Male Broiler Breeder Farm

Item Type: Skripsi
Subjects: Ekonomi > Bisnis Islam
Ekonomi > Ekonomi Syariah
Ekonomi > Umum
Divisions: Fakultas Ekonomi Dan Bisnis Islam > Akutansi Syariah
Depositing User: 17403153028 ZAHRATUS SHOLIHAH
Date Deposited: 22 Jul 2019 06:33
Last Modified: 14 Apr 2020 02:43
URI: http://repo.uinsatu.ac.id/id/eprint/12250

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