ASET69

aset69JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) E-ISSN: 2579-5635, P-ISSN: 2460-5891 Volume 10 (5) Oktober Tahun 2025, Hal 3071-3077. 3071 Analisis Perlakuan Akuntansi AsetThis study aims to provide an overview of the differences in the accounting treatment of biological assets before and after the implementation of PSAK 69, namely based on PSAK 16 and PSAK