Zupriana, Dwi (2022) ANALISIS PENERAPAN PSAK 24 MENGENAI IMBALAN KERJA PADA PT. OPTIMA SMARTINDO INDUSTRY. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk: (1) mendeskripsikan penerapan PSAK 24 mengenai imbalan kerja pada PT. Optima Smartindo Industry dan (2) mendeskripsikan kesesuaian penerapan imbalan kerja pada PT. Optima Smartindo Industry dengan PSAK 24. Penelitian ini merupakan jenis penelitian deskriptif kualitiatif. Tempat yang digunakan dalam penelitian ini adalah PT. Optima Smartindo Industry dengan melakukan aktivitas berupa wawancara kepada HRD terkait imbalan kerja. Desain penelitian yang digunakan dalam penelitian ini sebagai berikut: (1) Mengajukan surat ijin penelitian kepada direktur PT. Optima Smartindo Industry untuk melakukan penelitian di perusahaan tersebut. (2) Mengkaji PSAK 24tentang standar yang digunakan untuk imbalan kerja (3) Melakukan wawancara kepada HR PT. Optima Smartindo Industry. (4) Menganalisis penerapan imbalan kerja pada PT. Optima Smartindo Industry atas penerapan PSAK 24. Hasil pada penelitian menunjukkan bahwa: (1) Penerapan PSAK 24 mengenai imbalan kerja pada PT Optima Smartindo Industry dapat dilihat dari adanya beberapa imbalan kerja yang diterima oleh karyawan, antara lain: memberikan imbalan kerja jangka pendek pada karyawan berupa perolehan upah, gaji, jaminan sosial, cuti sakit dan cuti tahunan karyawan; memberikan tunjangan kesehatan pascakerja bagi karyawan baik itu dari perusahaan sendiri dan dari BPJS Kesehatan; memberikan imbalan jangka panjang berupa imbalan hari Raya kepada karyawan yang ada; memberikan pesangon. Imbalan kerja yang diterima oleh karyawan PT Optima Smartindo Industry sudah sesuai dengan PSAK 24 namun belum maksimal. Hal tersebut dikarenakan apabila karyawan yang bersangkutan tidak mengambil hak cutinya maka hak cuti tersebut tidak dapat diuangkan dan hak cuti tersebut akan hangus. This study aims to: (1) describe the application of PSAK 24 regarding employee benefits at PT. Optima Smartindo Industry and (2) describe the suitability of the application of employee benefits at PT. Optima Smartindo Industry with PSAK 24. This research is a type of qualitative descriptive research. The place used in this research is PT. Optima Smartindo Industry by conducting activities in the form of interviews with HRD related to employee benefits. The research design used in this study is as follows: (1) Submitting a research permit to the director of PT. Optima Smartindo Industry to conduct research in the company. (2) Reviewing PSAK 24 on the standards used for employee benefits (3) Conducting interviews with HR PT. Optima Smartindo Industry. (4) Analyzing the application of employee benefits at PT. Optima Smartindo Industry for the implementation of PSAK 24. The results of the study show that: (1) The application of PSAK 24 regarding employee benefits at PT Optima Smartindo Industry can be seen from the existence of several employee benefits, including: providing short-term employee benefits in the form of wages, salaries, social security , sick leave and annual leave of employees; provide post-employment health benefits for employees both from the company itself and from BPJS Health; provide long- term benefits in the form of holiday rewards to existing employees; provide severance pay. The work benefits received by PT Optima Smartindo Industry employees are in accordance with PSAK 24 but are not maximized. This is because if the employee concerned does not take his leave rights, the leave rights cannot be cashed and the leave rights will be forfeited
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | PSAK 24, Imbalan Kerja, Karyawan | ||||||||
| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Dwi Zupriana | ||||||||
| Date Deposited: | 11 Jan 2023 02:27 | ||||||||
| Last Modified: | 11 Jan 2023 02:27 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9423 |
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