Analisis Penerapan PSAK 241 atas Akuntansi Aset Biologis
Studi Kasus PT Rifki Kopi Sejahtera
DOI:
https://doi.org/10.61132/keat.v3i3.2558Keywords:
Accounting, Agriculture, Biological Assets, Financial Reporting, PSAK 241Abstract
Adherence to standards in biological asset accounting is crucial for producing reliable, relevant, and transparent financial reports, particularly for companies in the plantation and agricultural sectors. This study aims to analyze the extent to which PT Rifki Kopi Sejahtera biological asset accounting practices align with the provisions of PSAK 241, specifically regarding recognition, measurement, prentation, and disclosure and to identify necessary improvements to ensure financial reporting complies with current established standasrds. A qualitative descriptive approach was adopted, utilizing interviews with company personnel as the primary data collection method, alongside a review of financial statements and other supporting documents. The findings reveal that the company’s biological asset accounting does not yet fully comply with the standards. Issues include the failure to recognize coffe plants as biological assets, the absence of measurement methods suited to the assets characteristics, and financial reports that are overly simplistic and primarily oriented toward tax compliance. Consequently, the company needs to recognize coffee plants as biological assets, implement measurement methods appropriariate to the assets characteristics, present biological assets according to their classifications, and provide adequate disclosures in the notes to the financial statements to enhance the quality and transparency of financial reporting.
Downloads
References
Adi Nugroho, D., Widjayanti, A., Sutrisno, E., & STIA LAN Jakarta, P. (2025). Pengelolaan persediaan aset biologis pada budidaya perikanan: Literatur review. Gema Generasi, 21(1). https://doi.org/10.32834/gg.v21i1.888
Akmala, V. (2025). Perlakuan Akuntansi Aset Biologis Berdasarkan Psak 69 Pada Peternakan Burung Puyuh PT Madania Kabupaten Magelang. Jurnal Akuntansi Pajak dan Manajemen, 8(2), 164-176. https://doi.org/10.37601/tajam.v8i2.359
Al-Qorimah, A., Noviyana, S., Koranti, K., & Sriyanto. (2026). Analisis perlakuan akuntansi aset biologis pada PT Astra Agro Lestari Tbk berdasarkan PSAK 241 agrikultur. Journal of Applied Accounting (JAA), 5(1), 157–167. https://doi.org/10.52158/jaa.v5i1.1584
Apiriyanti, P., Dewani, S. G., Hedi, S., Rudista, A., & Nurhajati, Y. (2026). Analisis Perlakuan Akuntansi Aset Biologis Pembibitan Kentang Berdasarkan SAK 241 pada CV Berkah Tani. Ekopedia: Jurnal Ilmiah Ekonomi, 2(3), 6548-6558. https://doi.org/10.63822/kggrw808
Berlian, & Awaluddin, M. (2022). Akuntabilitas pengelolaan zakat berdasarkan syariah enterprise theory (SET). Jurnal Lembaga Keuangan, Ekonomi, dan Bisnis Islam, 4(2). https://doi.org/10.47435/asy-syarikah.v4i2.1079
BPS Kabupaten Jember. (2024). Produksi perkebunan rakyat menurut jenis tanaman di Kabupaten Jember (ribu ton), 2024. https://jemberkab.bps.go.id
Defi Rahayu, S., Siregar, S., & Inayah, N. (2024). Perlakuan akuntansi aset biologis berdasarkan PSAK No. 69 tentang agrikultur pada PT Sinar Halomoan Kabupaten Padang Lawas. Jurnal Riset Ekonomi dan Akuntansi, 2(2), 1–17. https://doi.org/10.54066/jrea-itb.v2i2.1792
Fitriyani, F., Leniwati, D., Juanda, A., & Mawardi, F. D. (2025). Analisis aset biologis untuk keberlanjutan usaha pertanian bawang merah berdasarkan PSAK 69. Jurnal Akuntansi Bisnis dan Ekonomi, 11(1), 1–10. https://doi.org/10.33197/jabe.vol11.iss1.2025.2308
Hanny, W. A., Purwono, & Suwarto. (2023). Ketepatan taksasi produksi tebu (Saccharum officinarum L.) di PG Madukismo Yogyakarta. Buletin Agrohorti, 11(3), 407–414. https://doi.org/10.29244/agrob.v11i3.50766
Hikmah, S., Zahro, F., & Hendra, R. (2025). Penerapan PSAK 69 dalam akuntansi aset biologis pada tanaman tebu: Studi kasus PT SGN PG Semboro. Jurnal Penelitian Nusantara, 1(3), 320–325. https://doi.org/10.59435/menulis.v1i3.114
Ikatan Akuntan Indonesia. (2024). PSAK 241: Agrikultur. Ikatan Akuntan Indonesia.
Karyati, & Zaman, S. (2025). Manajemen persiapan dan pelaksanaan panen kopi arabika (Coffea arabica L.) di Kebun Kalisat Jampit Jawa Timur. Buletin Agrohorti, 13(1), 127–135. https://doi.org/10.29244/agrob.v13i1.61534
Maison, W., Fahimah, E., Yanti, W., Indriati, E., & Kasoa, D. F. (2026). Analisis perlakuan akuntansi aset biologis pada perusahaan perkebunan: Tinjauan keselarasan antara PSAK 69 dan konsep dasar teori akuntansi. Jurnal Ekonomi dan Manajemen, 3(2), 1537–1544. https://doi.org/10.62710/djxrqx85
Meilani, & Nafsiah, S. N. (2026). Analisis penerapan PSAK 69 terhadap aset biologis pada PT X dengan mempertimbangkan aspek lingkungan. Jurnal Media Wahana Ekonomika, 22(4). https://doi.org/10.31851/jmwe.v22i4.20118
Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook (3rd ed.). Sage Publications.
Novianti, S., Aljufri, & Zaharman. (2026). Efektivitas PSAK 69 dalam pengelolaan aset biologis di perusahaan perkebunan. FEB Universitas Lancang Kuning. https://doi.org/10.35446/akuntansikompetif.v9i2.3059
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Kajian Ekonomi dan Akuntansi Terapan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
