PENERAPAN PSAK 69 UNTUK MENDUKUNG SUSTAINABILITY USAHA PADA PT. SAMPOERNA AGRO TBK

This study aims to analyze the implementation of PSAK 69 and its role in supporting business sustainability at PT Sampoerna Agro Tbk. The research problem focuses on how PSAK 69 is applied in agricultural companies and its contribution to sustainability. This study uses a descriptive qualitative approach with secondary data from financial statements, annual reports, and sustainability reports for 2024 . The results indicate that the company has implemented PSAK 69 in accordance with its provisions, including recognition, measurement, valuation, presentation, and disclosure of biological assets using a fair value approach. This implementation enhances transparency, improves asset management efficiency, and supports sustainability across economic, social, and environmental dimensions. In conclusion, PSAK 69 serves not only as an accounting standard but also as a strategic instrument for supporting business sustainability in agricultural companies.