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8.534  Articles
1 of 854 pages  |  10  records  |  more records»
This study aims to provide an understanding and determine the implementation of Statement of Financial Accounting Standards (PSAK) Number 69 Cavendish Banana Agriculture in the financial statements of Cavendish Banana Trading Business in East Java. The lo... see more

The existence of business potential in agriculture has also contributed to the movement of digital economy trends, which has created a platform that can connect stakeholders in the agricultural sector. The availability of information through the platform ... see more

This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value. The samples are agricultural companies listed on the Indonesia Stock Exchange between 2018 and 2020 w... see more

This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value. The samples are agricultural companies listed on the Indonesia Stock Exchange between 2018 and 2020 w... see more

Biological assets are assets of living animals or plants. One type of company that has biological assets is an agricultural company. The uniqueness of the characteristic that distinguishes biological assets from other assets is that biological assets are ... see more


This study aims to analyze the treatment of depletion or decrease in the value of biological assets and its impact on financial reports on Wibowo Farm farms in Blitar. Data collection techniques using literature study, observation, interviews, and documen... see more

Biological transformation consists of the processes of growth, development, degeneration, production and procreation which cause qualitative and quantitative changes in the life of these animals and plants. Measurement of biological assets is necessary fo... see more

Disclosure of biological assets in agricultural companies has been ratified in 2018, which is about PSAK 69. This standard requires agricultural sector companies to provide disclosures about their biological assets. Several studies have been carried out b... see more

1 of 854 pages  |  10  records  |  more records»