ANALISIS PENERAPAN AKUNTANSI ASET BIOLOGIS BERBASIS PSAK 241 PADA PT SAMPOERNA AGRO TBK TAHUN 2024

This study aims to analyze the implementation of the Indonesian Financial Accounting Standard
(PSAK) 241 on biological assets at PT Sampoerna Agro Tbk in 2024 and assess its compliance
with applicable accounting regulations. The research employs a qualitative method, utilizing
secondary data derived from the company’s Annual Report and Notes to the Financial Statements
(CALK) obtained from its official website. The research focuses on biological assets in the form
of fresh fruit bunches (FFB), rubber, and sago, covering four key aspects: recognition,
measurement, presentation, and disclosure. The findings reveal that the recognition of biological
assets at PT Sampoerna Agro Tbk is consistent with the requirements of PSAK 241, which include
the entity’s control over the asset due to past events, the probability of future economic benefits
flowing to the entity, and the ability to measure the asset’s value reliably. Measurement is
conducted using the Level 2 fair value approach, which applies observable market inputs—either
directly or indirectly—adjusted for selling costs. The presentation of biological assets is classified
under current assets, while changes in fair value are recorded in the income statement. In 2024,
the recorded value of biological assets increased significantly from IDR 189,336,000,000 to IDR
317,965,000,000, with an increment of IDR 128,629,000,000 recognized as a gain from changes
in fair value. Disclosures in the CALK provide comprehensive details on asset quantities, types,
valuation methods, and factors influencing value changes, thus meeting the principles of
relevance, reliability, and transparency. These findings indicate that PT Sampoerna Agro Tbk has
consistently and accurately applied PSAK 241 in its financial reporting. Such accurate and
comprehensive reporting is expected to serve as a reference for other agricultural companies in
managing biological assets while enhancing the quality of financial information for stakeholders
in making informed economic decisions.
Keywords: PSAK 241, biological assets, fair value, FFB, rubber, sago, financial statements,
recognition, measurement, disclosure.