Analisis Penerapan PSAK 24 Tentang Imbalan Kerja Pada PT. Samudra Marine Indonesia

Sari, Wilda Nanda (2024) Analisis Penerapan PSAK 24 Tentang Imbalan Kerja Pada PT. Samudra Marine Indonesia. D3 thesis, UNTIRTA.

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Abstract

Employee benefits are a form of labor satisfaction that motivates them to carry out their activities in carrying out their duties. Employee benefits are given on the basis of the company's obligation to fulfill the rights of workers. Employee benefits themselves consist of short-term employee benefits, long-term employee benefits, post-employment benefits, and severance pay. Employee benefits provided to companies are discussed and regulated in financial accounting standards, namely PSAK 24 concerning employee benefits. This research uses a qualitative descriptive method, whose data sources use primary and secondary data with data collection techniques in the form of interviews, observation and documentation. The results of this study indicate that PT Samudra Marine Indonesia has not fully implemented employee benefits in accordance with PSAK 24 concerning employee benefits. Measurement and recognition have no significant differences with PSAK 24. It's just that in long- term employee benefits PT Samudra Marine Indonesia has not implemented reward rewards for employees to avoid sanctions and legal problems that may arise due to regulatory violations PT Samudra Marine Indonesia needs to realize regulatory compliance with PSAK 24. This can improve the company's positive image because it cares about the financial sustainability of employees. Keywords: Employee Benefits, PSAK 24

Item Type:

Thesis (D3)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Mulyasari, Windu	197612092006042001

Additional Information:

Imbalan kerja merupakan salah satu bentuk kepuasan tenaga kerja sehingga memotivasi untuk melaksanakan kegiatannya dalam menjalankan tugas. Imbalan kerja diberikan atas dasar kewajiban perusahaan untuk memenuhi hak para pekerja. Imbalan kerja sendiri terdiri dari imbalan kerja jangka pendek, imbalan kerja jangka panjang, imbalan pasca kerja, dan pesangon. Imbalan kerja yang diberikan kepada perusahaan dibahas dan diatur dalam Standar Akuntansi Keuangan (SAK) yaitu Pernyataan Standar Akuntansi Keuangan (PSAK) 24 tentang imbalan kerja. Penelitian ini menggunakan metode deskriptif kualitatif, yang sumber datanya menggunakan data primer dan skunder dengan teknik pengumpulan data berupa wawancara, observasi dan dokumentasi. Hasil penelitian ini menunjukan bahwa PT. Samudra Marine Indonesia belum sepenuhnya telah menerapkan imbalan kerja yang sesuai dengan PSAK 24 tentang imbalan kerja. Pengukuran dan pengakuan tidak terdapat perbedaan yang signifikan dengan PSAK 24. Hanya saja pada Imbalan kerja jangka panjang PT. Samudra Marine Indonesia belum menerapkan imbalan penghargaan bagi karyawan untuk menghindari sanki dan masalah hukum yang mungkin akan timbul akibat pelanggaran peraturan PT. Samudra Marine Indonesia perlu mewujudkan kepatuhan regulasi tentang PSAK 24. Hal ini dapat meningkatkan citra positif perusahaan karena peduli terhadap keberlanjutan finansial karyawan. Kata Kunci : Imbalan Kerja, PSAK 24

Subjects:

H Social Sciences > Public Administration
H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi

Depositing User:

Wilda Nanda Sari

Date Deposited:

05 Aug 2024 16:23

Last Modified:

19 Aug 2024 10:27

URI:

http://eprints.untirta.ac.id/id/eprint/40198

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