ANALISIS PENERAPAN PSAK 24 ATAS IMBALAN KERJA SEBELUM DAN SESUDAH REVISI 2013 PADA PT. ELANGPERDANA TYRE INDUSTRY

TONGGI, MULIA P. Pandiangan (2018) ANALISIS PENERAPAN PSAK 24 ATAS IMBALAN KERJA SEBELUM DAN SESUDAH REVISI 2013 PADA PT. ELANGPERDANA TYRE INDUSTRY. D3 thesis, Fakultas Ekonomi.

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Abstract

ABSTRACT TONGGI MULIA P. 2018. 8323136493. Analisis Penerapan PSAK 24 Atas Imbalan Kerja Sebelum Dan Sesudah Revisi 2013 Pada PT. Elangperdana Tyre Industy. Program Studi D III Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This Paper has a background problem with the change of the system of the application of PSAK 24 to the company on the revision and the prevailing rules, issued in 2013 and effective in early 2015. PSAK 24 states that accounting standards specifically address employee benefits. Employee benefits in a company become something that is very important for the company. The authors undertake research that has the objective of knowing the difference in the application of PSAK 24 before and after the 2013 revision for a company. The method used in this study is quantitative descriptive analysis with data collection methods through field observation, interviews, and data through literature study and analysis using the company's financial statements From the results of this study it can be concluded that there are 3 (three) significant changes in the application of PSAK 24 for employee benefits. Changes to the adoption of PSAK 24 (revised 2013) include recognition of actuarial gains and losses. Previously (revised 2010) the company used a corridor approach. In 2013 revision, actuarial gains and losses are directly charged to other comprehensive income (Other Comprehensive Income). The second change found is the change in the defined benefit component and the program assets. Based on the pre-tax profit of PSAK 24 (revised 2013), the interest calculation for PSAK 24 (revised 2010) for the calculation of interest expense and expected return on plan assets is separated by using different interest rates while in PSAK 24 (revised 2013) the interest rate to calculate the interest cost and expected returns from the program assets. And based on operating expenses PSAK 24 (revised 2013) affects company expenses which include employees' repayment expenses where there is a change in the interest calculation and expected return on plan assets. Where increases and decreases in operating expenses result in an impact to profit before taxes. Changes in recognition requirements. And further amortization of unrecognized amortization of unrecognized benefits and losses, which in PSAK 24 (revised 2013) unrecognized profits and losses should be recognized immediately in profit or loss that affects pre-tax profit resulting in an increase or decrease in profit before tax. Keywords: Labor, Employee Benefits, Actuarial Gains and Losses, Defined Benefits, Assets Program

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