Realita Hambatan Pencatatan IAS 41 (Aset Biologis) Bagi UMKM Perikanan Dan Peternakan Di Jawa Timur

Authors

  • Mar'a Elthaf Ilahiyah Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
  • I Made Laut Mertha Jaya Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan Yogyakarta http://orcid.org/0000-0001-9722-7217

DOI:

https://doi.org/10.32662/gaj.v3i2.1001

Keywords:

Aset Biologis, Akuntansi UMKM

Abstract

Biological assets are a unique type of asset, because they undergo growth transformation, and are able to produce an output. This transformation consists of the process of growth, degeneration, production and procreation that can cause a variety of changes qualitatively and quantitatively the life of the asset. This study aims to determine the problem of the reality of obstacles in the application of recording IAS 41 for SMEs fisheries and farming in East Java. Data collection was carried out through the Group Group Discussion (FGD) grouping technique. This data is then processed through three stages, namely: 1) data reduction, 2) data presentation, 3) data analysis and drawing conclusions based on predetermined theories. The results showed that market prices that occurred in Indonesia could not be used as a basis for measuring the value of biological assets in some MSMEs fisheries and farming in East Java. This is because some MSME fisheries and farming actors in East Java are still doing their own estimates in accordance with the conditions of their biological assets. Thus, existing market prices give rise to unreliable information, which allows changes in estimates that differ from time to time according to the life of biological assets.

Author Biography

I Made Laut Mertha Jaya, Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan Yogyakarta

Dosen Akuntansi di Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan Yogyakarta

References

Argiles, J., Aliberch, A. & Blandon, J. (2012). A Comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation. Spanish Accounting Review, 15 (1), pp. 109-115.

Ariyanto, Stefanus, Heri Sukendar, dan Heny Kurniawati. (2014). Penerapan PSAK Adopsi IAS 41 Agriculture. BINUS BUSINESS REVIEW, Vol. 5 No. 1 Mei 2014: 186-193

Atmadja, Anantawikrama Tungga, dkk. (2013). Akuntansi Manajemen Sektor Publik. Singaraja: Universitas Pendidikan Ganesha

Cahyani, Ranny dan Vita, Aprilina. (2014). Evaluasi Penerapan Sak Etap Dalam

Pelaporan Aset Biologis Pada Peternakan Unggul Farm Bogor. Jurnal RAK, Vol. 5 No. 1.

Elad, C., & Herbohn, K. (2011). Implementing Fair Value Accounting in the

Agricultural Sector. London: The Institute of chartered Accountants of Scotland.

Fisher, R., Mortensen, T. & Webber, D. (2010). Fair value accounting in the agricultural sector: an analysis of financial statement preparers perception before and after the introduction of ias 41 agriculture. Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Christchurch, 4-6 July, at:

www.afaanz.org/openconf/2010/modules/request.php.

Fontes, Joana C., Argyro Panaretou, & Kenneth V. Peasnell. (2018). The Impact of Fair Value Measurement for Bank Assets on Information Asymmetry and the Moderating Effect of Own Credit Risk Gains and Losses,The Accounting Review (2018) 93 (6): 127–147. https://doi.org/10.2308/accr-52070

Harum D.N, Desti. (2014). Deplesi Aset Biologis Pada Peternakan Sapi Perah

KUD Boyolali. Jurnal Riset Akuntansi. Universitas Nuswantoro.

Kieso, Donald E. Jerry J.Weygandt, Paul D. Kimmel. (2014). Accounting Principles Pengantar Akuntansi Edisi 7 Jilid 1. Jakarta: Salemba Empat.

Kumalasari, Dian Dwi. (2012). IAS 41: Tinjauan Kritis Terhadap Pengakuan Dan Pengkuruan Aset Biologis Di Indonesia. Jurnal Riset Akuntansi.

Menicucci, Elisa & Guido Paolucci. (2017). Fair Value Accounting within a Financial Crisis: An Examination of Implications and Perspectives. International Journal of Business and Social Science, Vol. 8, No. 2; February 2017.

Putri, Sulistyorini Rafika. (2014). Analisis Perbandingan Pelaporan Dan

Pengungkapan Aset Biologis Sebelum Dan Sesudah Penerapan IAS

(International Accounting Standard) 41 Pada PT. Asta Argo Lestari,

Tbk. Skripsi. Unversitas Negeri Surabaya.

Ridwan, Abd Achmad. (2011). Perlakuan Akuntasi Aset Biologis PT Perkebunan Nusantara XIV Makassar (Persero). Makasar: Universitas Hasanuddin.

Soewardjono. (2014). Teori Akuntansi Perekayasaan Pelaporan Keuangan. Edisi

Ketiga. Yogyakarta: BPFE Yogyakarta.

Downloads

Additional Files

Published

2020-09-25

How to Cite

Ilahiyah, M. E., & Jaya, I. M. L. M. (2020). Realita Hambatan Pencatatan IAS 41 (Aset Biologis) Bagi UMKM Perikanan Dan Peternakan Di Jawa Timur. Gorontalo Accounting Journal, 3(2), 94–104. https://doi.org/10.32662/gaj.v3i2.1001

Issue

Volume 3 Nomor 2 October 2020

Section

Articles

License

In order to be accepted and published by Gorontalo Accounting Journal, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to these following terms:

1. The copyright of the accpted for publication articles shall be assigned to Gorontalo Accounting Journal as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints) as evidenced by a Statement From the author.

2. Gorontalo Accounting Journal maintain the publishing rights of the published articles. 

Authors are permitted to republish or disseminate published articles by sharing the link/DOI of the article at the Gorontalo Accounting Journal. Authors are allowed to use their articles for any legal purposes deemed necessary without written permission from the Gorontalo Accounting Journal with an acknowledgement of initial publication to this journal.

Users/public (https://jurnal.unigo.ac.id/index.php/gaj/index) use of this website will be licensed to the Creative Commons Attribution 4.0 International License (CC-BY)