[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-id-113":3,"doc-detail-237521-id":41,"doc-seo-237521-113":63},{"code":4,"msg":5,"data":6},0,"success",[7,13,17,21,25,29,33,37],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":4,"slug":12},178,1,"Template","Faktur","faktur",{"id":14,"doc_module":9,"doc_module_name":10,"category_name":15,"show_sort_weight":4,"slug":16},192,"Formulir","formulir-192",{"id":18,"doc_module":9,"doc_module_name":10,"category_name":19,"show_sort_weight":4,"slug":20},180,"Media Sosial","media-sosial",{"id":22,"doc_module":9,"doc_module_name":10,"category_name":23,"show_sort_weight":4,"slug":24},179,"Poster","poster",{"id":26,"doc_module":9,"doc_module_name":10,"category_name":27,"show_sort_weight":4,"slug":28},176,"Presentasi","presentasi",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":4,"slug":32},177,"Resume","resume",{"id":34,"doc_module":9,"doc_module_name":10,"category_name":35,"show_sort_weight":4,"slug":36},182,"Surat","surat-a95d00d3aaf04f3b854ecf140f00d385",{"id":38,"doc_module":9,"doc_module_name":10,"category_name":39,"show_sort_weight":4,"slug":40},183,"Umum","umum-07d1ff437201438088836b2b1ed3c90f",{"code":4,"msg":5,"data":42},{"doc_id":43,"user_id":44,"nickname":45,"user_avatar":46,"doc_module":9,"category_id":38,"category_name":39,"doc_title":47,"doc_description":48,"doc_content":49,"file_id":50,"file_url":51,"file_type":52,"file_size":53,"view_count":4,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":54,"language":55,"language_code":56,"site_id":57,"html_lang":56,"table_of_contents":58,"faqs":59,"seo_title":60,"seo_description":48,"update_tm":61,"read_time":62},237521,13056712833777,"Paura","https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Membumikan penyusunan laporan keuangan industri perkebunan kelapa sawit menggunakan pendekatan aset biologis berdasarkan PSAK 69","Abstrak menelaah peran UMKM dalam pertumbuhan ekonomi Indonesia dan kebutuhan penyajian laporan keuangan berbasis standar internasional. IAI menerbitkan PSAK 69 tentang agrikultur yang mengadopsi IAS 41 melalui pendekatan aset biologis, namun penerapannya pada industri kelapa sawit belum jelas. Melalui hibah riset nasional 2018, disusun petunjuk teknis, kemudian didiseminasikan serta didampingi pada UMKM kelapa sawit di Kepenghuluan Mukti Jaya untuk meningkatkan pemahaman dan menghasilkan laporan keuangan sederhana.","Membumikan penyusunan laporan keuangan industriperkebunan kelapa sawit menggunakan pendekatanaset biologis berdasarkan PSAK 69  \nEmrinaldi Nur DP*, Rusli, dan Eka Hariyani  \nUniversitas Riau  \n* [enurdp@yahoo.co.uk](enurdp@yahoo.co.uk)  \nAbstrak. Usaha Mikro Kecil dan Menengah (UMKM) telah menjadi primadona pertumbuhan ekonomi Indonesia. Besaran kontribusi UMKM terhadap GDP di tahun 2018 mencapai 60,34%. Kontribusi tersebut mendorong pemerintahlebih mengembangkan UMKM, termasuk aspek manajemennya berupa penyusunan laporan keuangan. Keberadaan daerah perdagangan bebas, juga menuntut semua industri menyajikan laporan keuangannya menggunakan standar internasional, termasuk pada industri perkebunan kelapa sawit baik besar maupun kecil seperti UMKM. Oleh karenanya IAI telah menerbitkan PSAK 69 tentang agrikultur yang di adopsi dari IAS 41 menggunakan pendekatan aset biologis. Namun PSAK tersebut tidak menunjukkan penerapannya pada industri ini, mengingat luasnya cakupan agrikultur. Melalui hibah riset nasional di tahun 2018, pelaksana pengabdian telah melakukan kajian, dan menghasilkan petunjuk teknis pelaporan tersebut. Kegiatan pengabdian ini dilakukan untuk mendiseminasi hasil temuan tersebut sekaligus menerapkannya pada UMKM kelapa sawit. Metode yang digunakan adalah survey kemampuan penyusunan laporankeuangan umum, dilanjutkan dengan diseminasi penyusunan laporan keuangan menggunakan aset biologis, pendampingan dan diakhir dengan evaluasi atas diseminasi dan pendampingan yang dilakukan. Kegiatan pengabdiandilakukan pada Kepenghuluan Mukti Jaya Kecamatan Rimba Melintang Kabupaten Rokan Hilir. Hasil yang diperoleh menunjukkan adanya peningkatan pemahaman akan arti penting laporan keuangan secara umum dan dihasilnya laporankeuangan sederhana untuk industri kelapa sawit pada UMKM daerah sasaran.  \nKata kunci: UMKM; PSAK 69; IAS 41; aset biologis; kelapa sawit  \nAbstract. Micro, Small and Medium Enterprises (MSMEs) have become the belle of Indonesia's economic growth. The contribution of MSMEs to GDP in 2018 reached 60.34%. This contribution encouraged the government to further develop MSMEs, including its management aspects such as preparing financial statements. The existence of free trade areas also requires all industries to present their financial reports using international standards, including palm oil industry both large and small, such as MSMEs. Therefore, IAI has issued PSAK 69 concerning agriculture which adopted from IAS 41 using a biological asset approach. However, the PSAK does not show its application to this industry, given the broad scope of agriculture. Through national research grants in 2018, researcher have carried out studies, and produced technical reporting guidelines. At this time, we have already disseminated the findings to oil palm MSMEs. Survey and dissemination for preparation financial reporting used to this activity. This activity were carried out at Kepenghuluan Mukti Jaya, Rimba Melintang District, Rokan Hilir Regency. The results showed that an increasing of understanding to the importance of financial statements in general and the results of financial reports for the oil palm industry in the MSMEs target area.  \nKeywords: MSMEs; PSAK 69; IAS 41; biological asset; palm oil  \nTo cite this article: Nur DP, E., Rusli, & E. Hariyani. 2019. Membumikan penyusunan laporan keuangan industriperkebunan kelapa sawit menggunakan pendekatan aset biologis berdasarkan PSAK 69. Unri Conference Series: Community Engagement 1: 168-179. [https://doi.org/10.31258/unricsce.1.168-179](https://doi.org/10.31258/unricsce.1.168-179)  \n© 2019 Authors  \nPeer-review under responsibility of the organizing committee of Seminar Nasional Pemberdayaan Masyarakat 2019  \nPENDAHULUAN  \nPerkembangan Usaha Mikro Kecil dan Menengah (UMKM) selama lima tahun terakhir terus menunjukkan keutamaannya sebagai kontributor Poduk Domestik Bruto (PDB) yang signifikan. Data Kadin (2018), data kantor Staf Presiden (2018) dan data Kementrian Perind","cbCaiiheaplRWBUl","https://ap.wps.com/l/cbCaiiheaplRWBUl","pdf",656796,12,"Indonesian","id",113,"# PENDAHULUAN\n## Peran UMKM dalam perekonomian\n## Kebijakan pemerintah dan kelemahan operasional UMKM\n## Pentingnya laporan keuangan bagi pengambilan keputusan","[{\"question\":\"Apa alasan utama penyusunan laporan keuangan perlu dibenahi pada UMKM industri kelapa sawit?\",\"answer\":\"UMKM didorong untuk berkembang dan dituntut menyajikan laporan keuangan dengan standar internasional. Namun kemampuan manajerial, khususnya pengelolaan dan pelaporan keuangan, masih lemah sehingga perlu panduan yang sesuai.\"},{\"question\":\"PSAK 69 dikaitkan dengan standar apa dan pendekatan apa?\",\"answer\":\"PSAK 69 tentang agrikultur diadopsi dari IAS 41 dengan menggunakan pendekatan aset biologis.\"},{\"question\":\"Bagaimana pelaksanaan kegiatan untuk mendiseminasikan penyusunan laporan keuangan dilakukan dan apa hasilnya?\",\"answer\":\"Kegiatan diawali survei kemampuan penyusunan laporan keuangan umum, lalu diseminasi penggunaan aset biologis, pendampingan, dan evaluasi. Hasilnya menunjukkan peningkatan pemahaman serta terbentuknya laporan keuangan sederhana untuk UMKM kelapa sawit di daerah sasaran.\"}]","Membumikan penyusunan laporan keuangan industri perkebunan kelapa sawit menggunakan pendekatan aset biologis berdasarkan PSAK 69 | PDF",1789113114,4,{"code":4,"msg":64,"data":65},"ok",{"site_id":57,"language":56,"slug":66,"title":47,"keywords":67,"description":48,"schema_data":68,"social_meta":117,"head_meta":119,"extra_data":121,"updated_unix":61},"grounding-the-preparation-of-financial-statements-for-oil-palm-plantation-industries-using-a-biological-asset-approach-based-on-psak-69","",{"@graph":69,"@context":116},[70,85,99],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,80,83],{"item":74,"name":75,"@type":76,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":10,"@type":76,"position":79},"https://docshare.wps.com/id/template/",2,{"item":81,"name":39,"@type":76,"position":82},"https://docshare.wps.com/id/template/umum/",3,{"item":84,"name":47,"@type":76,"position":62},"https://docshare.wps.com/id/template/grounding-the-preparation-of-financial-statements-for-oil-palm-plantation-industries-using-a-biological-asset-approach-based-on-psak-69/237521/",{"url":84,"name":47,"@type":86,"author":87,"headline":47,"publisher":89,"fileFormat":92,"inLanguage":56,"description":48,"dateModified":93,"datePublished":93,"encodingFormat":92,"isAccessibleForFree":94,"interactionStatistic":95},"DigitalDocument",{"name":45,"@type":88},"Person",{"url":74,"name":90,"@type":91},"DocShare","Organization","application/pdf","2026-09-11",true,{"@type":96,"interactionType":97,"userInteractionCount":4},"InteractionCounter",{"@type":98},"ViewAction",{"@type":100,"mainEntity":101},"FAQPage",[102,108,112],{"name":103,"@type":104,"acceptedAnswer":105},"Apa alasan utama penyusunan laporan keuangan perlu dibenahi pada UMKM industri kelapa sawit?","Question",{"text":106,"@type":107},"UMKM didorong untuk berkembang dan dituntut menyajikan laporan keuangan dengan standar internasional. Namun kemampuan manajerial, khususnya pengelolaan dan pelaporan keuangan, masih lemah sehingga perlu panduan yang sesuai.","Answer",{"name":109,"@type":104,"acceptedAnswer":110},"PSAK 69 dikaitkan dengan standar apa dan pendekatan apa?",{"text":111,"@type":107},"PSAK 69 tentang agrikultur diadopsi dari IAS 41 dengan menggunakan pendekatan aset biologis.",{"name":113,"@type":104,"acceptedAnswer":114},"Bagaimana pelaksanaan kegiatan untuk mendiseminasikan penyusunan laporan keuangan dilakukan dan apa hasilnya?",{"text":115,"@type":107},"Kegiatan diawali survei kemampuan penyusunan laporan keuangan umum, lalu diseminasi penggunaan aset biologis, pendampingan, dan evaluasi. Hasilnya menunjukkan peningkatan pemahaman serta terbentuknya laporan keuangan sederhana untuk UMKM kelapa sawit di daerah sasaran.","https://schema.org",{"og:url":84,"og:type":118,"og:title":47,"og:site_name":90,"og:description":48},"article",{"robots":120,"canonical":84},"index,follow",{"doc_id":43,"site_id":57}]