Tinjauan Kritis Mengenai PSAK No. 32 tentang Akuntansi Pengusahaan Hutan  

Oleh:

Soepratignyo

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Ekonomi dan Bisnis vol. 6 no. 2 (Aug. 2006), page 159-167.
Topik: hutan; PSAK No. 32; Akuntansi Pengusahaan Hutan
Fulltext: Soepratignyo.pdf (1.13MB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ100.6 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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PSAK No. 32 on forestry company accounting intends to set guidance for forestry company to prepare financial statements in order to be able to provide information about the profitability performances, sustainability performances, and prosperity performances. The profitability performances reflect ht economic activities as a common business practices while the sustainability performances reflect the activities of protecting, recovering, and conservating the forest resources to follow logging activities in regard of ecological aspect. in regard to social aspect, the prosperity performances reflect the participation to increase social welfare of people who live and earn their living by forest. By and large, a forestry company ahs contractual obligation to recover and to conserve the forest while at the same time should assist the forrest people. Such obligation is not fulfilled completely but should be estimated. However, PSAK No. 32 does not give specific guidance to evaluate and to estimate regarding with the basic and method od its measurement. Compared to the united states, where the need to protect and to recover the environment from past environmental abuses are recognized by most people, the disclosure of such environmental liability, even in the notes, to the financial statements often appears incomplete or unavailable. ironically, burdening the forestry company with sustainability and prosperity mission beside its natural profitability mission appears excessive. Fairly, the mission to provide an appropriate guidance should be fulfilled by experts and authorized agencies and they could charge its cost to the forestry company. This reflects the company's social responsibility to environment in accordance with sustainability and prosperity principles.

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