Perlakuan Akuntansi Aset Biologis dan Penerapan Konsep Green Accounting pada Koperasi Peternakan Sapi Perah "Setia Kawan"
Daftar Isi:
- This study aims to know the accounting treatment of biological assets which related to recognition, measurement, disclosure and presentment in financial statements based on PSAK 69: Agriculture and the implementation of green accounting to reduce enviromental pollution due to cattle waste. This study used a descriptive qualitative approach case study which conducted at Koperasi Peternakan Sapi Perah Setia Kawan, Nongkojajar. Data collection methods were obtainable with field observations, interviews, documentation and literature study. This study's result indicate that Koperasi Peternakan Sapi Perah Setia Kawan not completely adopted PSAK 69 in accounting treatment of biological assets. Further more, Koperasi Peternakan Sapi Perah Setia Kawan already implementation green accounting to reduce enviromental pollution due to cattle waste with biogas reactor program but they not reporting costs that incurred for enviroment.