Email this article Kendala dan Kesiapan Lembaga Pemerintah Indonesia dalam Penerapan Akuntansi Agrikultur
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Tujuan penelitian ini adalah untuk menganalisa terhadap kendala dan kesiapan penerapan Draf PSAP – Agrikultur pada organisasi pemerintah di Indonesia. Penelitian ini dilakukan pada dua unit kerja di Kementerian Kelautan dan Perikanan serta dua unit kerja di Kementerian Pertanian. Penelitian ini menggunakan metode deskriptif kualitatif dengan menggunakan kuesioner awal untuk mendapatkan gambaran umum terkait akuntansi aset biologis produk agrikulturnya pada keempat unit kerja. Konfirmasi lanjutan dan pengumpulan bukti-bukti dilakukan secara jarak jauh setelah jawaban atas kuesioner awal diterima. Hasil penelitian ini menunjukkan bahwa, penilaian aset merupakan kendala terbesar bagi keempat unit dalam penerapan draf PSAP – Agrikultur, karena tidak adanya pasar aktif. Peraturan terkait Barang Milik Negara juga menjadi kendala bagi keempat unit kerja tersebut dalam menyajikan aset biologis sesuai draf PSAP – Agrikultur.
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DOI: http://dx.doi.org/10.20961/jab.v22i1.788
Jurnal Akuntansi dan Bisnis (JAB)
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