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Audina Safira Yunita
Politeknik Negeri Malang

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Is It Appropriate to Implement the Accounting Treatment for Production Employee Benefits at PT XYZ? Audina Safira Yunita; Retno Widiastuti; Yusna
Jurnal Akuntansi Bisnis dan Humaniora Vol. 10 No. 2 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v10i2.4767

Abstract

The purpose of this research was to evaluate the suitability of the employee benefits accounting treatment. Accounting treatment includes recognition, measurement, presentation, and disclosure for production employees at PT XYZ with SAK ETAP Chapter 23. This research type is descriptive quantitative. Research methods that used to collect the data are interviews and documentation to obtain the secondary data sources. The results showed that PT XYZ has already implemented the accounting treatment of employee benefits for its production division employees as required in SAK ETAP Chapter 23. However, the company only applies 3 types of employee benefits which are short-term employee benefits, post-employment benefits, and other long-term benefits, whereas for employee benefits type termination benefits have not been implemented by the company.
Co-Authors Retno WIDIASTUTI Yusna