ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN INTERNATIONAL ACCOUNTING STANDART 41 PADA KAWASAN IJEN GEOPARK

Abstract

Biological assets are assets in the form of plants and animals that are managed by entities to obtain benefits from past events or transformation of these assets. This study aims to determine the accounting treatment of biological assets at Ijen Gopark at PTPN XII Kebun Belawan. In this study, data were collected through interviews, observation, documentation, and literature study and then analyzed the data using qualitative descriptive data analysis techniques. That is, the presentation of data analysis in this study was carried out qualitatively through verbal delivery using descriptive interpretati techniques. The results of this study indicate that PTPN XII Kebun Belawan has not specifically applied the accounting treatment of biological assets based on IAS41, but in general the entity has made measurement and disclosure acknowledgments. managed biological assets. So there is a need for socialization regarding accounting treatment according to IAS41