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Abstract

Purpose: this article observes the transformation of Patchouli MSMEs accounting through introduction of PSAK 241 and its contribution towards access to finance and export capacity upgrading.
Method: qualitative case study using in-depth interviews, direct observation, and documentation as sources of data.
Results: implementing PSAK 241 will enhance the quality of financial reporting because it can appropriately present Biologic Assets and increasing the trust from financing Institutions as well as business partners.
Novelty: deep analyze at PSAK 241 implementation in small business farm with biological assets like patchouli.
Contribution: provide practical guidance to help MSMEs comply with accounting regulations.


Abstrak: Akuntansi Aset Biologis untuk UMKM Patchouli: Peningkatan Pembiayaan dan Ekspor
Tujuan: untuk mengamati transformasi akuntansi UMKM Patchouli melalui pengenalan PSAK 241 dan kontribusinya terhadap akses ke pembiayaan serta peningkatan kapasitas ekspor.
Metode: studi kasus kualitatif menggunakan wawancara mendalam, pengamatan langsung, dan dokumentasi sebagai sumber data.
Hasil: dengan menerapkan PSAK 241, pelaporan keuangan akan menjadi lebih berkualitas karena dapat secara tepat menyajikan Aset Biologis, yang meningkatkan kepercayaan dari lembaga pembiayaan serta mitra bisnis
Kebaruan: melakukan analisis mendalam terhadap PSAK 241 pada usaha kecil di sektor pertanian yang memiliki aset biologis seperti patchouli.
Kontribusi: memberikan panduan praktis untuk membantu UMKM mematuhi peraturan akuntansi.

Keywords

Biological Assets Accounting Export Patchouli MSMEs PSAK 421

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Copyright (c) 2026 Putri Nugrahaningsih

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