Estimasi Nilai Aset Biologis Ternak Domba di Desa Purwasari Kecamatan Dramaga Kabupaten Bogor

Abstract

Usaha peternakan domba skala kecil merupakan sumber pendapatan sekaligus aset biologis yang nilainya berubah seiring pertumbuhan ternak dan dinamika pasar. Penelitian ini bertujuan mengestimasi nilai wajar aset biologis domba berdasarkan pernyataan standar akuntansi keuangan (PSAK) 69 pada peternakan rakyat di Desa Purwasari, Kecamatan Dramaga, Kabupaten Bogor. Penelitian melibatkan 32 peternak dengan total 564 ekor domba. Data dikumpulkan melalui wawancara dan observasi untuk mengetahui struktur populasi ternak serta nilai domba menurut penilaian peternak. Estimasi nilai aset biologis menggunakan rata-rata nilai yang dinyatakan peternak sebagai proksi nilai wajar dengan asumsi biaya penjualan nol. Hasil penelitian menunjukkan total nilai aset biologis sebesar Rp997.439.548,00 dengan kontribusi terbesar berasal dari domba jantan fase muda. Temuan ini memberikan gambaran nilai aset biologis domba pada peternakan rakyat sebagai dasar penerapan PSAK 69.

Small-scale sheep farming serves as a source of income as well as a biological asset whose value changes along with livestock growth and market dynamics. This study aimed to estimate the fair value of sheep biological assets based on the Pernyataan Standar Akuntansi Keuangan (PSAK) 69 in smallholder farms in Purwasari Village, Dramaga District, Bogor Regency. The study involved 32 farmers with a total of 564 sheep. Data were collected through interviews and observations to identify the herd population structure and sheep values based on farmers’ assessments. The estimation of biological asset value used the average value stated by farmers as a proxy for fair value, with the assumption that costs to sell were zero. The results showed that the total biological asset value was IDR 997.439.548,00 with the largest contribution coming from young male sheep. These findings provide an overview of the value of sheep biological assets in smallholder farming as a basis for the implementation of PSAK 69.