aset69ISSN 2657-1080 ISSN 1858-3687 dan Manajemen Vol.14, No.2, 2019 130 dan Manajemen Vol.14, No.2, 2019, Hal. 130-145 Implementasi Perlakuan AsetFinancial Accounting Standard 69 Revision 2020 (PSAK 69) on B iological Assets provides guides for entities to account for biological assets. This study examines how PT