aset69PENERAPAN PSAK 69 ASET BIOLOGIS DAN PRODUK AGRIKULTUR PADA PT JAYA ARRY FARM Niken Rossianti nikenrossianti14@ Danny Wibowo Sekolah Tinggi IlmuThis study aims to provide an overview of the differences in the accounting treatment of biological assets before and after the implementation of PSAK 69, namely based on PSAK 16 and PSAK