INTEGRASI AKUNTANSI TEGAKAN KE DALAM SISTEM AKUNTANSI MANAJEMEN PENGUSAHAAN HUTAN TANAMAN (Studi Kasus di Perum Perhutani Unit II KPH Bojonegoro)

DWI JANUANTO NUGROHO, Dr. Ir. Sofyan P. Warsito

2000 | Skripsi | S1 KEHUTANAN

The classical method has until recently been used as a method of calculating the nett revenues off6rest investment. In this method, the nett revenue is the yearly production of the current year minus the cost of harvesting in the same year. This method is justifiable provided that the amount of volume control is equal to the nett growth ofthe timber stand. The general aim ofthis research is to evaluate how far the productivity ofregular cutting matches this criterion. More specifically, the research is expected to provide the following information: (1) The trend ofstock development in terms of a time perspective; (2) The profitability of invesment in terms of the principle of sustainable productivity; (3) Accounting information on the feasibility ofinvestment in terms ofthe overall development of forest value. To reach the aims mentioned above, a series ofmethodological approach are pIle namely: (1) Measurement of forest value by a cost value method; (2) Integration of forest accounting into the conventional accounting system based on fixed prices; (3) Financial analysis of the integrated business account. The resulto·fst approach shows that the stock tended to increase in parallel with the increase ·in productive area in the year of stock development. However, the phenomenon of foest value in the period 1982-1992 shows a decrease although the volume of the period showed an increase. The feasibility of investment of KPH Bojon~goroin 1991 (the ratio of solvability and rentability) based on the overall development ofthe total asset shows that solvability and rentability were below the normal standards

Kata Kunci : Forest Value, Integrated Accounting, Fixed Prices