Analisis Penerapan Akuntansi Imbalan Kerja pada PT Perkebunan Nusantara IV Regional 1 Medan Berdasarkan PSAK No 24

Abstract

The most valuable resource in a company is its employess, who direct all operations to produce desired outcomes. Ensuring the welfare of employees by providing them with fair compensation in compliance with existing standards can serve as a powerful incentive for improving performance. Understanding how employee benefit accounting is implemented at PT Perkebunan Nusantara IV Regional 1 Medan is the goal of this study. The investigation was concentrated on PT Perkebunan Nusantara IV Regional 1 Medan by the researchers. Qualitative descriptive research is the method utilised for data analysis. The major data that were used were those that were gathered from direct corporate observation and interviews. Employee benefit at PT Perkebunan Nusantara IV Regional 1 Medan can be divided into four categories based on PSAK No 24, according to the study's findings: termination benefits, post-employment benefits, other long-term employee benefits, and short-term employee benefits. According to PSAK No 24, all four forms of employee benefits are acceptable. The business should keep up with changes in Indonesia's generally accepted accounting standards and continue to implement employee remuneration in compliance with PSAK No 24.