Penerapan Akuntansi Aset Biologis Tanaman Padi pada Kelompok Tani (Studi Kasus Gapoktan Pandowo Mulyo)

Abstract

Akuntansi aset biologis dalam sektor pertanian menghadapi tantangan yang kompleks, khususnya dalam penentuan nilai wajar dan penerapan standar akuntansi yang tepat. Penelitian ini bertujuan menganalisis penerapan akuntansi aset biologis berdasarkan PSAK 241 dengan menelaah proses pengakuan, pengukuran, pengungkapan, dan penyajian aset biologis serta mengidentifikasi kendala yang dihadapi pelaku usaha. Penelitian dilakukan dengan metode kualitatif. Data penelitian melalui observasi, wawancara, dan studi dokumen yang dianalisis dengan membandingkan praktik akuntansi di lapangan terhadap ketentuan PSAK 241. Hasil penelitian diharapkan mampu memberikan gambaran mengenai tingkat kesesuaian praktik akuntansi aset biologis dengan standar yang berlaku, mengidentifikasi kesenjangan implementasi, serta memberikan kontribusi bagi peningkatan kualitas pelaporan keuangan yang transparan, relevan, dan andal. Temuan penelitian menegaskan bahwa pemahaman yang memadai terhadap PSAK 241 serta penguatan kompetensi sumber daya manusia di bidang akuntansi merupakan faktor penting dalam mewujudkan tata kelola keuangan yang akuntabel.

Accounting for biological assets in the agricultural sector faces complex challenges, particularly in determining fair value and implementing appropriate accounting standards. This study aims to analyze the application of biological asset accounting based on PSAK 241 by examining the processes of recognition, measurement, disclosure, and presentation of biological assets, as well as identifying the challenges faced by business entities. This research employed a qualitative method. Data were collected through observation, interviews, and document studies, and were analyzed by comparing accounting practices in the field with the provisions stipulated in PSAK 241. The results of the study are expected to provide an overview of the level of conformity between biological asset accounting practices and applicable standards, identify implementation gaps, and contribute to improving the quality of financial reporting that is transparent, relevant, and reliable. The findings indicate that an adequate understanding of PSAK 241 and the strengthening of human resource competencies in the field of accounting are essential factors in achieving accountable financial governance.