ANALISIS PENERAPAN AKUNTANSI PENDAPATAN PETANI KELAPA SAWIT DI DESA KEMBAR MAMINASA KECAMATAN MAGINTI KABUPATEN MUNA BARAT

Abstrak

This study aims to analyze the application of income accounting for oil palm farmers in Kembar Maminasa Village, West Muna Regency, based on PSAK 23 and PSAK 69. With a qualitative descriptive approach through interviews and documentation, it was found that most farmers have not implemented formal accounting according to standards, but have made simple records. Income is recognized at harvest and sale of Fresh Fruit Bunches (FFB), according to PSAK 69, with measurements based on fair value minus costs to sell. The presentation of reports is still manual and simple, with the main challenges being the lack of understanding of accounting and the absence of a structured reporting system.

Kata kunci

• Agricultural Revenue Accounting (PSAK 23 and 69)
• Akuntansi Pendapatan Agrikultur (PSAK 23 dan 69)
• Desa Kembar Maminasa
• Kembar Maminasa Village
• Palm Oil Farmers
• Petani Kelapa Sawit