Diseminasi konversi Penyajian Laporan Keuangan Aset Biologis Industri Perikanan Budidaya Air Tawar Berdasarkan PSAK 69

Authors

  • Emrinaldi Nur DP University of Riau
  • Yesi Mutia Basri University of Riau
  • Ruhul Fitrios University of Riau
  • Azwir Nasir University of Riau
  • Rusli University of Riau
  • Vince Ratnawati University of Riau
  • Hardi University of Riau
  • Pipin Kurnia University of Riau
  • Poppy Nurmayanti University of Riau
  • Aulia Pinto Atami University of Riau
  • Sri Indrastuti University of Islam Riau
  • Detri Karya University of Islam Riau

DOI:

https://doi.org/10.54951/comsep.v6i3.1124

Keywords:

PSAK 69, Financial Statements, MSMEs, PAR, KJA, Aset Biologis, Laporan Keuangan, UMKM

Abstract

However, many entrepreneurs still face challenges in preparing financial statements for biological assets in accordance with PSAK 69. This community engagement program applied the Participatory Action Research (PAR) method through group discussions, technical assistance, financial reporting simulations, and joint reflections. The results show an improvement of 35% in accounting literacy, and 72% of participants were able to prepare simple fair value–based financial statements. These findings highlight that PSAK 69 can be adjusted to suit the characteristics of MSMEs, thereby enhancing financial reporting accountability and facilitating access to financing. The program not only provides practical benefits for FNC farmers in Lake Maninjau but also offers a conceptual contribution to the development of applied accounting practices relevant to small-scale aquaculture enterprises.

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Published

2025-09-27

How to Cite

Nur DP, E., Mutia Basri, Y., Fitrios, R., Nasir, A., Rusli, Ratnawati, V., Hardi, Kurnia, P., Nurmayanti, P., Pinto Atami, A. ., Indrastuti, S., & Karya, D. (2025). Diseminasi konversi Penyajian Laporan Keuangan Aset Biologis Industri Perikanan Budidaya Air Tawar Berdasarkan PSAK 69. COMSEP: Jurnal Pengabdian Kepada Masyarakat, 6(3), 330-338. https://doi.org/10.54951/comsep.v6i3.1124

Issue

Vol. 6 No. 3 (2025): Comsep : Jurnal Pengabdian Kepada Masyarakat

Section

Articles