Dina Natasari, Rizky Wulandari


Agriculture activities are the elective matters that must be carried out by the local government to serve the interests of the community. The implication of these are the recognition of assets in the form of living animals and plants in government financial reports. This study analyzed the accounting treatment of biological assets based on International Public Sector Accounting Standard (IPSAS) 27 Agriculture on the agricultural service of a regional government. There are significant differences between the provisions of the applicable biological asset assessment in Pernyataan Standard Akuntansi Pemerintahan (PSAP) 07 with IPSAS 27. This research is a qualitative descriptive study. The study was conducted by literature studies, interviewed with related parties, observation, and documentation of the results. The results showed that periodic assessments of biological assets need to be done so that biological transformation could be recorded. Thus the asset values in the financial statements were in accordance with the actual circumstances. However, there were difficulties in applying IPSAS 27, especially in determining market value. The revaluation process at the end of period need cost to be done. It is necessary to conduct a study in advance regarding the readiness of human resources as well as the significance of the costs and benefits of implementing the regulation adopted from IPSAS 27. Local governments need more detailed technical guidelines if the PSAP will adopt IPSAS 27.


biological assets, IPSAS 27 Agriculture, PSAP 07 Akuntansi Aset Tetap, regional government financial statement.

Full Text:


Adita, Kiswara. 2012. Analisis Penerapan International Accounting Standard 41 pada PT Sampoerna Agro, Tbk., Diponegoro Journal of Accounting,, Diakses 5 Mei 2018.

Darmanto, Sugik. 2016. Perbandingan Perlakukan Akuntansi Aset Biologis Berdasarkan International Accounting Standard 41 Dengan PSAK 69 Pada PTPN XII UUS Gunung Gumitir, Jurnal Fakultas Ekonomi Universitas Muhammadiyah Jember, Juli.

Farida, Ike. 2013. Analisis Perlakuan Akuntansi Aset Biologis Berdasarkan International Accounting Standard 41 pada PT Perkebunan Nusantara VII (Persero). Jurnal Akuntansi UNESA. Volume 2, No 1.

International Accounting Standard Committee (AISC). 2000. International Accounting Standard 41 Agriculture.

International Public Sector Accounting Standard Board. 2009.

International Public Sector Accounting Standard 27 Agriculture.

Komite Standar Akuntansi Pemerintahan. Buletin Teknis Standar Akuntansi Pemerintahan Nomor 15 Akuntansi Aset Tetap Berbasis Akrual.

Korompis, Claudia. 2016. Analisis Perlakuan Akuntansi Agrikultur pada Petani Kelapa pada Desa di Daerah Likupang Selatan: Dampak Rencana Penerapan ED PSAK No. 69 tetang Agrikultur. Jurnal Riset Akuntansi Going Concern. Volume 11, No. 2.

Menteri Dalam Negeri. Peraturan Menteri Dalam Negeri Nomor 64 Tahun 2013 tentang Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual.

Natasari, Dina, Rizky Wulandari. 2017. Akuntansi Aset Biologis: Perlukah Adopsi International Public Sector Accounting Standard (IPSAS) 27 Dalam Standar Akuntansi Pemerintahan (SAP), Jurnal Gama Societa. Volume 1 No 1.

Putra, Abraham Ventura Wardana, Sifrid S. Pangemanan, Heince R. N. Wokas, 2016, Analisis Perbandingan Perlakuan Akuntansi Terhadap Aset Biologis Dan Non Biologis (Studi Kasus Pada CV. Fatherland Farm Tondano). Jurnal Riset Akuntansi Going Concern. Volume 11, No. 3.

Republik Indonesia. Undang-Undang No. 24 Tahun 2005 tentang Standar Akuntansi Pemerintahan.

_______________. Undang-Undang No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan.



  • There are currently no refbacks.

Copyright (c) 2019 Monex : Journal Research Accounting Politeknik Tegal

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

View My Stats