aset69perlakuan akuntansi aset biologis berdasarkan psak no. 69 pada pt kusuma satria dinasasri wisatajaya (kusuma agrowisata) kota batu skripsi oleh :This 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