Accounting 4.0 Paradigm: Artificial Intelligence in Financial Measurement Biological Assets of PSAK 69

Abstract

Integration artificial intelligence (AI) in financial valuation of biological assets accordance
PSAK 69, aiming improve transparency accuracy agricultural accounting. Employing
qualitative descriptive approach case studies expert interviews, identifies how AI technology
such as machine learning, regression models, and neural networks enhance fair value estimation
by processing complex agricultural data, including crop volume, age, market price, and
environmental factors. esearch object consists of three goat farming enterprises with varying
operational scales and levels of technology adoption, purposively selected to represent
contextual diversity and relevant accounting practices. AI Application reduces subjectivity
valuation, improves reliability of financial reporting. AI enabled automation supports
sustainability in agribusiness by aligning financial practices with smart farming and SDG goals.
Role accountants toward data-driven financial analysis in biological asset contexts. Key
challenges include data quality, limited AI literacy, and resistance to technological adoption.
Focusing reseach AI-based valuation models for biological assets in small to medium
agribusinesses under PSAK 69 framework, providing both academic contribution and
actionable insights for financial practitioners.