Analisis penerapan PSAK 24 tentang imbalan kerja pada PT. BPR
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Abstract
Penelitian ini mengevaluasi implementasi PSAK 24 terkait Imbalan Kerja dalam praktik akuntansi. di PT. BPR PSAK 24 mengatur tentang bagaimana perusahaan mengakui, mengukur, menyajikan, dan mengungkapkan imbalan kerja yang diberikan kepada karyawan. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi terhadap kebijakan perusahaan terkait imbalan kerja Hasil penelitian mengindikasikan bahwa PT. BPR telah mengimplementasikan PSAK 24 dalam berbagai aspek imbalan kerja, termasuk gaji, tunjangan hari raya, cuti tahunan, dan program iuran pasti. Namun, terdapat beberapa ketidaksesuaian, seperti tidak adanya pengaturan spesifik mengenai imbalan non-moneter, penghargaan masa kerja, serta laba dan bonus dalam Standar Operasional Prosedur (SOP) perusahaan. Selain itu, perusahaan belum memiliki kebijakan yang jelas terkait imbalan bagi karyawan yang mengalami cacat permanen.
Copyright (c) 2025 Syadrina Ulya Azzahra, Susilawati Susilawati
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