FINAL PROJECT

“Nutmeg Plant Accounting Design Based on PSAK 69: Agriculture

"case study of nutmeg farmer business groups in the village of lahopang,
district of sitaro, district of south east siau”
 ABSTRACT

Agriculture contains two meanings, namely in the narrow sense or day-to-day interpreted as
farming activities in terms of broad meaning interpreted as activities involving the production
process of producing materials for human needs that can come from plants or animals
accompanied by efforts to renew, reproduce (reproduction ) and consider economic factors (Ken
Suratiyah 2008).

There are two kinds of agricultural activities in Indonesia including wet and dry land agriculture.
Wetland agriculture is agriculture where the land is flooded or known as rice fields, farming is
mostly done in the lowlands, usually located about 300 m above sea level. Because there are
generally many rivers in the area and there is irrigation for irrigation, Examples of wetland
agriculture: for example, such as rice farming, swamps and mangrove forests. Whereas dry land
agriculture is agriculture where the land is not inundated by water, of course, planted plants do
not require standing water on their land to grow and are usually located above 500 m above sea
level but many are also side dishes in the lowlands. Examples of dry land farming: for example,
eggplant, chili, beans, sweet potatoes and others.
 BACKGROUND

Indonesia is one of the countries with the largest agricultural commodities and abundant natural
resources. As we know in Indonesia, the archipelago is known as an agrarian country which means that
most Indonesians have livelihoods as farmers. Besides, Indonesia is also a tropical climate. which allows
the many types of living things to grow and develop properly, especially plants. agriculture is the primary
sector in the Indonesian economy. The existence of this agricultural sector is also a real hope for the
Indonesian economy. This can be seen when Indonesia experiences an economic crisis, in fact the
development of the agricultural sector is not too experiencing a negative impact that is harmful, even the
products of the agricultural sector are one of the sources of foreign exchange income that is quite large.
Nutmeg plantations as one of the plantation crops, play an important role because in addition to domestic
needs it is also a potential export commodity. Indonesian nutmeg yields have an advantage in the world
market and around 60% of the world's nutmeg needs can be fulfilled by Indonesia in the form of dried
nutmeg and seed membranes which can generate substantial foreign exchange.

Nutmeg (Myristica fragrans Haitt) is one of the native plants of Indonesia, which initially developed in
the Banda and surrounding areas. Furthermore, nutmeg continues to spread and develop in North
Sulawesi to Aceh. Indonesia's main production areas are almost entirely produced in North Sulawesi,
especially in Sangihe Talaud Regency and in the northern Minahasa Regency. The nutmeg plant
(Myristica fragran haitt) is known as a spice plant which has economic value which is native to Indonesia
originating from the Banda and Maluku islands. The most commonly used nutmeg crop is the nutmeg.
The economically valuable portion of the fruit is nutmeg and mace (flower) which can be used as nutmeg
oil. While the nutmeg meat can be used to be processed into candied nutmeg, pickled nutmeg, dodol
nutmeg, nutmeg jam and nutmeg syrup. (Larasati, et al. 2008).

Farmers rank first as well as subjects that determine both the determination of the development of
Nutmeg plants and their existence as individuals who need Nutmeg plants as a source of life. In this case
the income generated from the cultivation and processing of the Nutmeg plant itself. Because it is very
necessary for a diagnosis of Nutmeg farming income. The potential possessed, this farm is likely to be
addressed both technically and in terms of institutional arrangement. In this case, marketing institutions
are expected to be able to overcome marketing problems that occur by performing good marketing
functions. The existence of these steps is expected to generate an additional amount of income that can
improve the welfare of farmers and the community.