ACCOUNTING & FINANCE CORNER
Friday July 19th 2019

Forestry Accounting In Indonesia

Dwi Martani
Nurul Husnah
Dahlia Sari
Taufik Hidayat
Annisa
Nia Pramita Sari
Megan Freelycia Sumarandak

Abstract

Forest is one of natural resources owned by nations in order to be used for public welfare. Therefore the use of forest should be directed for public welfare, yet it ought to focus on ecosystem, environmental, management, and productivity sustainability aspects. Accounting is not only be used as a tool to report and capture forest management, yet it should also be used to present forest management accountability report.

This paper explains how both for estry accounting standard and practices in Indonesia. Forest produce agricultural products when they are harvested and become biologic assets during their growing period, which are best-suited to International Accounting Standars 41 about Agriculture for its accounting. Regulator has issued accounting guidance in form of ministerial regulation that sets out reporting issues. However, research result shows companies that hold concession permits have not yet reported and made any disclosures that conform to accounting guidance. In addition, regulator does, so that there is no incentive for companies to obey to the existing guidance.

Dimuat dalam Jurnal Keuangan dan Perbankan, Vol. 16, No. 1, Juni 2014, ISSN 1410-8623, Penerbit: Pusat Penelitian dan Pengabdian Kepada Masyarakat Program MM IKPIA Perbanas Jakarta, Akreditasi DIKTI No. 81/DIKTI/Kep/2011, Hal. 38 – 62. Forestry Accounting…

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