This study aims to analyze and evaluate the impact of the implementation of PSAK No. 69 (Biological Assets) on market performance, with company performance acting as a mediating variable, in agricultural sector companies listed in Indonesia. PSAK No. 69 was adopted to improve transparency and reliability in the financial reporting of biological assets, which are a significant component in the agricultural industry. The research adopts a quantitative approach, utilizing secondary data derived from the annual financial reports of companies and stock price information accessed via the Indonesia Stock Exchange (IDX) and the official websites of relevant companies for the period of 2018–2023.The study investigates the relationship between the intensity of biological assets and company performance, as measured by Return on Equity (ROE), as well as the relationship between company performance and market performance, as measured by Stock Return. The analysis results indicate that the intensity of biological assets has a significant positive impact on ROE. However, the direct effect of biological asset intensity on Stock Return is not statistically significant. Nevertheless, the mediation test reveals that ROE has a significant positive effect on Stock Return, thereby confirming the mediating role of ROE in the relationship between biological asset intensity and Stock Return.These findings imply that the implementation of PSAK No. 69 indirectly affects market performance through its influence on company performance. This highlights the importance of financial performance as a transmission channel in understanding the market implications of accounting regulation changes. The study provides useful insights for investors, regulators, and other stakeholders in evaluating the financial and market consequences of biological asset accounting standards in the agricultural sector.

Kegiatan pengabdian ini memiliki tujuan yaitu untuk memberikan pelatihan serta ilmu kepada peserta mengenai manajemen keuangan produk olahan daging dan telur puyuh. Fokus pengabdian yaitu peserta bisa memahami dan menghitung keuntungan dari produk olahan dalam bentuk puyuh ungkep dan ekado. Pelaksanaan kegiatan dilakukan di laboratorium Peternakan Fakultas Pertanian Uniska-Kediri dengan melibatkan peserta dari Pondok Lansia NU An-Nuur dan Pondok Pesantren Darussalam Kota Kediri serta beberapa fasilitator dari Uniska-Kediri. Hasil dari pengabdian ini menunjukkan bahwa adanya peningkatan pengetahuan peserta dari 34,93 persen menjadi 83,04 persen. Peserta mengetahui potensi dan pemasaran produk olahan berbasis burung puyuh. Selain itu, peserta memahami bahwa pengolahan dan kemasan dapat meningkatkan harga jual dan keuntungan produk olahan puyuh ungkep dan olahan ekado.