Perlakuan Akuntansi Terhadap Aset Biologis Pada Balai Besar Pelatihan Peternakan Kupang

Abstract

This research aims to find out how the Accounting Treatment of Biological Assets at the Balai Besar Pelatihan Peternakan (BBPP) Kupang. The types and approaches of research used in this research are qualitative descriptive with primary and secondary data sources. The data collection techniques used are triangulated and analyzed using Miles and Haberman's data analysis techniques. The results of this study showed that the accounting treatment of biological assets in BBPP Kupang was carried out based on the class of biological assets, namely BMN biological assets and inventory biological assets. Recognition of BMN biological assets is carried out according to the date of purchase while the biological assets of the inventory according to the date of birth. Measurement of BMN biological assets is carried out based on the purchase price while biological assets inventory based on PP No. 35 Tahun 2016 Tentang Jenis dan Tarif Atas Jenis Penerimaan Negara Bukan Pajak Yang Berlaku Pada Kementerian Pertanian. After the initial measurement, no more measurements are made of the biological asset, unless the biological asset is sold, sold, and died. These biological assets are then presented in the SIMAK-BMN report, where BMN biological assets are presented as other fixed assets while inventory biological assets are presented as inventories. Disclosure of biological assets is carried out on the SIMAK-BMN balance sheet report and The Report (CAL)-BMN.