{"id":"https://openalex.org/W25523007","doi":"https://doi.org/10.21512/bbr.v4i1.1411","title":"Tinjauan Rencana Adopsi IAS 41 pada Perusahaan Agrikultur di Bursa Efek Indonesia","display_name":"Tinjauan Rencana Adopsi IAS 41 pada Perusahaan Agrikultur di Bursa Efek Indonesia","publication_year":2013,"publication_date":"2013-05-31","ids":{"openalex":"https://openalex.org/W25523007","doi":"https://doi.org/10.21512/bbr.v4i1.1411","mag":"25523007"},"language":"en","primary_location":{"id":"doi:10.21512/bbr.v4i1.1411","doi":"https://doi.org/10.21512/bbr.v4i1.1411","is_oa":true,"landing_page_url":"https://doi.org/10.21512/bbr.v4i1.1411","pdf_url":"https://journal.binus.ac.id/index.php/BBR/article/download/1411/1270","source":{"id":"https://openalex.org/S4210184768","display_name":"Binus Business Review","issn_l":"2087-1228","issn":["2087-1228","2476-9053"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314957","host_organization_name":"Bina Nusantara University","host_organization_lineage":["https://openalex.org/P4310314957"],"host_organization_lineage_names":["Bina Nusantara University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Binus Business Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://journal.binus.ac.id/index.php/BBR/article/download/1411/1270","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5026316314","display_name":"Heny Kurniawati","orcid":"https://orcid.org/0000-0002-7170-7981","observed_orcids":["https://orcid.org/0000-0002-7170-7981"]},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Heny Kurniawati","raw_affiliation_strings":["Bina Nusantara University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bina Nusantara University","institution_ids":["https://openalex.org/I166073570"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5026316314"],"corresponding_institution_ids":["https://openalex.org/I166073570"],"apc_list":{"value":2000000,"currency":"IDR","value_usd":131},"apc_paid":{"value":2000000,"currency":"IDR","value_usd":131},"fwci":0.0,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.00600988,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":95},"biblio":{"volume":"4","issue":"1","first_page":"461","last_page":"472"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9696999788284302,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9696999788284302,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.013299999758601189,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.008799999952316284,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ias-41-agriculture","display_name":"IAS 41 Agriculture","score":0.9210000038146973},{"id":"https://openalex.org/keywords/biological-assets","display_name":"biological assets","score":0.7879999876022339},{"id":"https://openalex.org/keywords/agricultural-products","display_name":"agricultural commodities","score":0.7099999785423279},{"id":"https://openalex.org/keywords/ifrs-convergence","display_name":"IFRS convergence","score":0.9390000104904175},{"id":"https://openalex.org/keywords/fair-value-model","display_name":"fair value model","score":0.8650000095367432},{"id":"https://openalex.org/keywords/agricultural-companies","display_name":"agricultural companies","score":0.5630000233650208},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.6899999976158142},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.453000009059906}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.707222044467926},{"id":"https://openalex.org/C118518473","wikidata":"https://www.wikidata.org/wiki/Q11451","display_name":"Agriculture","level":2,"score":0.6138450503349304},{"id":"https://openalex.org/C186027771","wikidata":"https://www.wikidata.org/wiki/Q4008379","display_name":"Valuation (finance)","level":2,"score":0.5364205837249756},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4987626075744629},{"id":"https://openalex.org/C37621935","wikidata":"https://www.wikidata.org/wiki/Q3606845","display_name":"Agricultural science","level":1,"score":0.35004115104675293},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.12827011942863464},{"id":"https://openalex.org/C39432304","wikidata":"https://www.wikidata.org/wiki/Q188847","display_name":"Environmental science","level":0,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.21512/bbr.v4i1.1411","doi":"https://doi.org/10.21512/bbr.v4i1.1411","is_oa":true,"landing_page_url":"https://doi.org/10.21512/bbr.v4i1.1411","pdf_url":"https://journal.binus.ac.id/index.php/BBR/article/download/1411/1270","source":{"id":"https://openalex.org/S4210184768","display_name":"Binus Business Review","issn_l":"2087-1228","issn":["2087-1228","2476-9053"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314957","host_organization_name":"Bina Nusantara University","host_organization_lineage":["https://openalex.org/P4310314957"],"host_organization_lineage_names":["Bina Nusantara University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Binus Business Review","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:96895f424ffc4bc8a10a9c13142c69c3","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/96895f424ffc4bc8a10a9c13142c69c3","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Binus Business Review, Vol 4, Iss 1, Pp 461-472 (2013)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.21512/bbr.v4i1.1411","doi":"https://doi.org/10.21512/bbr.v4i1.1411","is_oa":true,"landing_page_url":"https://doi.org/10.21512/bbr.v4i1.1411","pdf_url":"https://journal.binus.ac.id/index.php/BBR/article/download/1411/1270","source":{"id":"https://openalex.org/S4210184768","display_name":"Binus Business Review","issn_l":"2087-1228","issn":["2087-1228","2476-9053"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314957","host_organization_name":"Bina Nusantara University","host_organization_lineage":["https://openalex.org/P4310314957"],"host_organization_lineage_names":["Bina Nusantara University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Binus Business Review","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.8409000039100647,"display_name":"Zero hunger","id":"https://metadata.un.org/sdg/2"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W25523007.pdf","grobid_xml":"https://content.openalex.org/works/W25523007.grobid-xml"},"referenced_works_count":21,"referenced_works":["https://openalex.org/W119680233","https://openalex.org/W1512952867","https://openalex.org/W1562666791","https://openalex.org/W1582395029","https://openalex.org/W1585844075","https://openalex.org/W1979998886","https://openalex.org/W1984140234","https://openalex.org/W2023214626","https://openalex.org/W2074721141","https://openalex.org/W2074773154","https://openalex.org/W2085781588","https://openalex.org/W2091561867","https://openalex.org/W2119116098","https://openalex.org/W2247649312","https://openalex.org/W2340056284","https://openalex.org/W2602140409","https://openalex.org/W2904539250","https://openalex.org/W3121889146","https://openalex.org/W4214642352","https://openalex.org/W4239869966","https://openalex.org/W4249720144"],"related_works":["https://openalex.org/W2134469242","https://openalex.org/W1254850152","https://openalex.org/W4415749351","https://openalex.org/W7070198317","https://openalex.org/W132220331","https://openalex.org/W2165908272","https://openalex.org/W2595386486","https://openalex.org/W2948663238","https://openalex.org/W2799880596","https://openalex.org/W3096049035"],"abstract_inverted_index":{"The":[0,42],"purpose":[1],"of":[2,11,18,27,55],"this":[3,46,128],"study":[4,47],"is":[5,48,141],"to":[6,99,102,110,114,137],"analyze":[7],"the":[8,25,61,67,72,142],"adoption":[9],"plan":[10],"IAS":[12,115],"41":[13],"Agriculture":[14],"as":[15],"a":[16],"part":[17],"IFRS":[19],"Convergence":[20],"in":[21,33,37,45,71],"Indonesia":[22,40],"by":[23,51],"investigating":[24,52],"characteristics":[26],"biological":[28,68,79,83,91,105,118,146],"assets":[29,69,80,92,106,119,147],"and":[30,81],"agriculture":[31,108],"produce":[32,103,109],"public":[34,57,73],"listed":[35,58,74],"companies":[36,59,75],"Bursa":[38],"Efek":[39],"(BEI).":[41],"methodology":[43],"used":[44],"qualitative":[49],"approach":[50],"financial":[53],"statements":[54],"agricultural":[56],"for":[60,145],"year":[62],"2011.":[63],"Thestudy":[64],"shows":[65,87],"that":[66,88],"recorded":[70,122],"range":[76],"from":[77],"consumable":[78],"bearer":[82,90],"assets.":[84],"It":[85],"also":[86],"many":[89],"need":[93],"more":[94],"than":[95],"one":[96],"reporting":[97],"period":[98],"be":[100,111,121,132],"ready":[101],"other":[104],"or":[107],"harvest.":[112],"According":[113],"41,":[116],"these":[117],"should":[120],"using":[123],"fair":[124],"value":[125],"model,":[126],"however":[127],"model":[129],"will":[130],"not":[131],"appropriate.":[133],"This":[134],"findings":[135],"lead":[136],"another":[138],"questions":[139],"what":[140],"valuation":[143],"appropriate":[144],"which":[148],"have":[149],"different":[150],"characteristics.":[151]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
