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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akuntansi: Jurnal Riset Ilmu Akuntansi
Farah Fauziah
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of the Accounting Treatment of Biological Assets on Agricultural Activities based on PSAK 69 (Case Study at PT. Galasari Gunung Sejahtera) Farah Fauziah; Driana Leniwati; Riska Harventy
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3660

Abstract

The purpose of this study was to determine the accounting treatment of biological assets on agricultural activities at PT. Galasari Gunung Sejahtera, whether it is in accordance with PSAK 69. To achieve the objectives of this study, the research was conducted at PT. Galasari Gunung Sejahtera. The method used is a qualitative descriptive approach. Qualitative data obtained through observation, interviews, and documentation. The analytical technique used in this research is data reduction, data presentation and conclusion drawing. The results of the study showed that PT. In general, Galasari Gunung Sejahtera has implemented PSAK 69, but in the reassessment section, PT. Galasari Gunung Sejahtera does not revaluate the value at the end of each period. This is because biological assets cannot be measured reliably. This is permitted, in accordance with paragraph 30 of PSAK 69.
Pengaruh Book Tax Difference dan Volatilitas Penjualan Terhadap Persistensi Laba Farah Fauziah; Dirvi Surya Abbas; Imas Kismanah
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1272

Abstract

This research aims to determine the effect of Book Tax Difference, Sales Volatility on Profit Persistence. This research uses a sample of food and beverage companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The data used in this research is secondary data. The data obtained and collected is then processed using the EViews 12 application.
Co-Authors Abbas, Dirvi Surya Driana Leniwati Imas Kismanah Riska Harventy