ANALISIS SISTEM AKUNTANSI ASET BIOLOGIS PERUSAHAAN AKUAKULTUR (STUDI KASUS PADA CV DEWATA LAUT)

  • Ni Wayan Yulianita Dewi Jurusan Akuntansi FE Undiksha
  • Gusti Ayu Rencana Sari Dewi Jurusan Akuntansi FE Undiksha

Abstract

The purpose of this research is to analyze the accounting system of biological assets at aquaculture company. Aquaculture companies are companies that have different characteristics from trading companies, manufactures, and services caused by the ownership of biological assets. This condition causes aquaculture companies to require different accounting systems with trading companies, manufactures, and services.This research uses ethnomethodology approach, because of that the data collection in this research is done through in-depth interview, participants observation and literatures review.The results show that the biological asset accounting treatment implemented by CV Dewata Laut has not been based on the prevailing Standar Akuntasi Keuangan (SAK) in Indonesia and causes information about the biological assets disclosed in the financial statements of the company to be unreliable.Based on the Standar Akuntansi Keuangan (SAK) of an Entitas Tanpa Akuntabilitas Publik (ETAP), Lampiran Surat Edaran Ketua Bapepam tentang Pedoman Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik Industri Peternakan Nomor SE-02/PM/2002 and International Accounting Standard (IAS) 41 on the livestock industry, the biological assets owned by CV Dewata Laut should be grouped into non-current assets and inventories.Broodstocks that is maintained by CV Dewata Laut can be categorized into non-current assets and long-term biological assets because it has a useful life or a period of biological transformation over years.Larvae and juvenile of milkfish and grouper can be categorized into short-term biological stocks and assets because they have a useful life or transformation period of less than or up to a year.Inventories consist of: fish available for sale (ready-to-sell grouper, milkfish), and fish in the growth process (larvae, grouperĀ in the grow-out nursery).

Published
2017-11-18
How to Cite
DEWI, Ni Wayan Yulianita; DEWI, Gusti Ayu Rencana Sari. ANALISIS SISTEM AKUNTANSI ASET BIOLOGIS PERUSAHAAN AKUAKULTUR (STUDI KASUS PADA CV DEWATA LAUT). Seminar Nasional Riset Inovatif, [S.l.], v. 5, p. 758-766, nov. 2017. Available at: <http://eproceeding.undiksha.ac.id/index.php/senari/article/view/1019>. Date accessed: 21 nov. 2018.
Section
Articles