IIN, MELPINA SIREGAR (2024) Penerapan PSAK 69 Aset Biologis pada PT Perkebunan Nusantara III (Persero). Final Report thesis, Politeknik LPP Yogyakarta.
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Penerapan PSAK 69 Aset Biologis pada PT Perkebunan Nusantara III (Persero).pdf - Published Version
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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 (Final Report) |
|---|---|
| Creators: | Creators NIM/NIDN IIN, MELPINA SIREGAR 21.03.050 |
| Contributors: | Contribution Contributors NIDK/NIDN Thesis advisor ARIES, BUDI WIDODO, S.E., M.B.A 0510127301 Thesis advisor DYAH, PUSPASARI, M.SA, S.E 15121017 UNSPECIFIED melpina, iin UNSPECIFIED |
| Corporate Creators: | PT Perkebunan Nusantara III (Persero) |
| Uncontrolled Keywords: | Penerapan akuntansi, Aset Biologis, PSAK 69 Revisi 2020. |
| Subjects: | 600 – Teknologi (Ilmu Terapan) > 650 Manajemen dan hubungan masyarakat > 657 Akuntansi |
| Thesis Strata: | Diploma III |
| Divisions: | DIII Akuntansi |
| Depositing User: | MELPINA SIREGAR IIN |
| Date Deposited: | 27 Aug 2024 06:16 |
| Last Modified: | 27 Aug 2024 06:16 |
| URI: | https://repository.polteklpp.ac.id/id/eprint/5372 |
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