PUTRI, EKY HAMIDAH (2018) ANALISIS PENERAPAN PSAK NO. 24 MENGENAI IMBALAN KERJA JANGKA PENDEK PADA PT. ELANGPERDANA TYRE INDUSTRY. D3 thesis, Universitas Negeri Jakarta.
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Abstract
Eky Hamidah Putri. 2017. 8323136507. Analysis of PSAK No. 24 Concerning Short-Term Employee Benefits At PT. Elangperdana Tyre Industry. Diploma Program.Program Majoring Accountancy. Majoring Accountancy Economic Faculty Universitas Negeri Jakarta. This scientific work has background on the application of PSAK No. 24 regarding short-term employee benefits. The author conducting the study has the purpose of this study is to analyze how the recognition, measurement and disclosure of employee benefits under PSAK No. 24 regarding employee benefits at PT. Elangperdana Tyre Industry that focuses on short-term employee benefits. This research was conducted by qualitative descriptive method through case study approach at PT. Elangperdana Tyre Industry with data collection methods through staff interviews and document analysis obtained from companies that support the research. From the research results can be seen the recognition, measurement and disclosure of employee benefits applied by PT. Elangperdana Tyre Industry is in conformity with PSAK No. 24. Recognition and measurement of short-term employee benefits are recorded at expenses measured at the time the expense is incurred or is payable to the employee. We encourage companies to keep abreast of the generally accepted accounting standards in Indonesia and the latest developments of labor laws and other regulations related to the provision of employee benefits. Key Words: PSAK 24, Recognition and measurement of short-term employee benefit, PT. Elangperdana Tyre Industry
| Item Type: | Thesis (D3) |
|---|---|
| Additional Information: | Pembimbing : Yunika Murdayanti, SE, M.Si, M.Ak |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Pendidikan dan Riset Akuntansi (Education and Reserach of Accounting) |
| Divisions: | Fakultas Ekonomi > D3 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 09 Mar 2018 06:39 |
| Last Modified: | 09 Mar 2018 06:39 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/3653 |
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