ANALISIS PENERAPAN PSAK 241 ASET BIOLOGIS PADA LAPORAN KEUANGAN DI PT EAGLE HIGH PLANTATIONS TBK TAHUN 2025

Indonesian Financial Accounting Standards Statement No. 241 (PSAK 241)
serves as a guideline for companies in determining the accounting treatment of
biological assets they hold. Biological assets are resources in the form of living
organisms, including plants and animals, that are managed by a company as a
result of past events and are expected to provide future economic benefits. This
study aims to analyze the application of accounting treatment for biological assets
at PT Eagle High Plantations Tbk and to evaluate its compliance with the
provisions set forth in PSAK 241 Agriculture. The analysis was conducted to
determine how the company recognizes, measures, presents, and discloses
biological assets in its financial statements, while also identifying similarities and
differences between the company’s practices and applicable accounting standards.
This study employs a qualitative approach and utilizes data from the 2025
financial statements of PT Eagle High Plantations Tbk.