Analisis Penerapan PSAK 69 bagi Perusahaan Kelapa Sawit di Provinsi Riau yang Terdaftar di BEI Tahun 2021-2024

This study aims to analyze the implementation of PSAK 69 Agriculture on biological assets of oil palm plantation companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. PSAK 69 requires biological assets to be measured at fair value less costs to sell in order to enhance the relevance and transparency of financial statements. The research employs a descriptive qualitative approach using secondary data in the form of annual financial statements and Notes to the Financial Statements (CALK). The sample was selected through purposive sampling, consisting of companies that consistently publish financial reports and disclose biological assets in accordance with PSAK 69. The analysis was conducted using compliance analysis covering aspects of recognition, measurement, presentation, and disclosure.The results indicate that, in general, companies have implemented PSAK 69; however, there are still shortcomings in disclosing the basis for fair value measurement, sensitivity of assumptions, and agricultural risks. These findings reveal a gap between standard requirements and reporting practices, and provide evaluation material to improve the quality of financial reporting.