{"title":"ANALISIS PENERAPAN PSAK 24 TENTANG IMBALAN KERJA PADA PT. ANGKASA PURA I (PERSERO) BANDARA SAM RATULANGI MANADO","authors":"Pajow A. Nefry, S. Pangemanan, Sonny Pangerapan","doi":"10.32400/GC.14.1.22307.2019","DOIUrl":null,"url":null,"abstract":"Employee benefits are rewards give by an entity to workers for services provided by workers or for termination of employment contracts. The purpose of this study was to find out how the application of PSAK 24 concerning Employee Benefits at PT. Angkasa Pura Manado's Sam Ratulangi Airport. This research was conducted with a qualitative descriptive method through case studies at PT. Angkasa Pura I (Persero) Manado's Sam Ratulangi Airport by collecting data through interviews and analysis of documents obtained from companies that support research. The results of the study show that PT. Angkasa Pura I (Persero) has provided all employee benefits according to PSAK 24, namely short-term employee benefits, post-employment benefits, other long-term employee benefits and severance pay. Companies must maintain the application of employee benefits that are in accordance with PSAK 24 and keep up with the latest developments in the regulations on employee benefits in Indonesia.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"52 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"GOING CONCERN : JURNAL RISET AKUNTANSI","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32400/GC.14.1.22307.2019","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1
摘要
员工福利是指企业因劳动者提供服务或解除劳动合同而给予劳动者的报酬。本研究的目的是了解PSAK 24在PT. Angkasa Pura Manado的Sam Ratulangi机场的员工福利应用情况。本研究采用定性描述方法，通过在PT. Angkasa Pura I (Persero) Manado的Sam Ratulangi机场进行案例研究，通过访谈和分析从支持研究的公司获得的文件收集数据。研究结果表明，PT. Angkasa Pura I (Persero)根据PSAK 24提供了所有员工福利，即短期员工福利，离职后福利，其他长期员工福利和遣散费。公司必须保持符合PSAK 24的员工福利的应用，并跟上印尼员工福利法规的最新发展。
ANALISIS PENERAPAN PSAK 24 TENTANG IMBALAN KERJA PADA PT. ANGKASA PURA I (PERSERO) BANDARA SAM RATULANGI MANADO
Employee benefits are rewards give by an entity to workers for services provided by workers or for termination of employment contracts. The purpose of this study was to find out how the application of PSAK 24 concerning Employee Benefits at PT. Angkasa Pura Manado's Sam Ratulangi Airport. This research was conducted with a qualitative descriptive method through case studies at PT. Angkasa Pura I (Persero) Manado's Sam Ratulangi Airport by collecting data through interviews and analysis of documents obtained from companies that support research. The results of the study show that PT. Angkasa Pura I (Persero) has provided all employee benefits according to PSAK 24, namely short-term employee benefits, post-employment benefits, other long-term employee benefits and severance pay. Companies must maintain the application of employee benefits that are in accordance with PSAK 24 and keep up with the latest developments in the regulations on employee benefits in Indonesia.
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