Penerapan Akuntansi Aset Biologis Berdasarkan PSAK 69 Pada Perusahaan Sektor Peternakan Ayam Petelur

Abstract

CV Toyo Farm is a company operating in the laying hen farming sector. Laying chickens themselves are include in biological assets. These biological asset require appropriate recording methods because of their unique characteristics, where biological assets undergo biological transformations that affect their value and contribution to the company’s economic profit flow.

The data in this research is primary data obtained throught observation, interviews and documentation at the CV Toyo Farm located in Sukabumi, West Java. The analysis technique used is descriptive by classifying and describing data according to the research problem,and arranged systematically based on PSAK 69.

The research results show that CV Toyo Farm has implemented biological asset accounting in accordance with PSAK 69 which includes recognition, measurement, disclosure and presentation of biological assets. This application helps companies present accurate and relevant information, thereby supporting better economic decision making and increasing transparency for stakeholders