Studi Literatur : Audit Aset Biologis

Authors

  • Anastasya Mechta Mediana Universitas 17 Agustus 1945 Surabaya
  • Herny Ria Mandag Universitas 17 Agustus 1945 Surabaya
  • Tri Ratnawati Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.30651/jms.v9i3.22812

Abstract

Penelitian ini bertujuan untuk mengevaluasi praktik pengendalian internal dan audit aset biologis pada perusahaan pertanian di Indonesia. Penelitian ini menggunakan metode tinjauan literature dan wawancara untuk mengumpulkan data. Penelitian ini juga memberikan rekomendasi seperti : mengembangkan panduan spesifik yang lebih rinci untuk mengatur pengukuran, pengungkapan, dan audit aset biologis. meningkatkan investasi dalam teknologi canggih seperti drone, sensor, dan sistem informasi geografis untuk membantu pengukuran dan pemantauan aset biologis. mengadakan program pelatihan khusus untuk auditor yang berfokus pada audit aset biologis. mendorong kolaborasi antara auditor, manajemen perusahaan, ahli biologi, dan agronomis. meningkatkan regulasi dan pengawasan terhadap pelaporan dan audit aset biologis, Penelitian ini diharapkan dapat memberikan kontribusi untuk meningkatkan kualitas pelaporan keuangan dan transparansi informasi terkait aset biologis pada perusahaan pertanian di Indonesia

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Published

2024-06-16

How to Cite

Mediana, A. M., Mandag, H. R., & Ratnawati, T. (2024). Studi Literatur : Audit Aset Biologis. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 9(3). https://doi.org/10.30651/jms.v9i3.22812

Issue

Vol. 9 No. 3 (2024)

Section

Artikel

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