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All Journal Jurnal Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Akuntansi Aktual Syntax Literate: Jurnal Ilmiah Indonesia ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Pendidikan dan Kewirausahaan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal Informatic, Education and Management (JIEM) Jurnal Revenue : Jurnal Ilmiah Akuntansi Annals of Management and Organization Research Jurnal Disrupsi Bisnis Studi Akuntansi, Keuangan, dan Manajemen Formosa Journal of Sustainable Research (FJSR) Jurnal Pengabdian Mandiri Jurnal Keuangan dan Perbankan Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Mutiara Ilmu Akuntansi Journal Research of Social Science, Economics, and Management Innovative: Journal Of Social Science Research Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Amir Indrabudiman
Universitas Budi Luhur
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Evaluasi Penerapan PSAK 24 tentang Imbalan Kerja dan Dampaknya pada Laporan Keuangan Perusahaan Sektor Jasa Kesehatan: Studi Kasus pada PT KMU Ari Iswahyudi Wibowo; Agoestina Mappadang; Sri Rahayu; Amir Indrabudiman
Studi Akuntansi, Keuangan, dan Manajemen Vol 4 No 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i1.3362

Abstract

Purpose: This study aims to determine the compliance and understanding of PT KMU in implementing PSAK No. 24 of 2018, transparency, and disclosure of information provided by PT KMU to employees regarding the provision of employee benefits, and the impact of the application of PSAK No. 24 of 2018 on PT KMU's financial statements. Research methodology: Qualitative descriptive research was conducted through interviews, observations, and documentation. Results: As a consequence of this study, PT KMU put into effect PSAK 24 of 2018 in compliance with both Indonesian laws and financial accounting standards. PT KMU offers employees full openness and access to information on perks. Applying PSAK No. 24 in 2018 creates deferred tax assets and affects the company's profit margin. Limitations: The limitations of this research are that the interviews with PT KMU informants were conducted simultaneously, and the list of interview questions between informants was the same. Contribution: This research advances our knowledge and comprehension of how to use PSAK 24 of 2018 in compliance with relevant laws and regulations as well as Indonesian Financial Accounting Standards.
Co-Authors Adistra Rifaldi Aditomo, Muhamad Satrio Ady Widjaya Agoestina Mappadang Agoestina Mappadang Agustina Mappadang Ali Djamhuri Amalia, Meby Amri Amrulloh Ari Iswahyudi Wibowo Ayu Puspaningrum Aziz, Ibrahim Dwi Damayanti, Atisyah Erfan, Erfan Fatika Masyitoh, Fitra Fikri, Sofi Nabila Grace Sabrina Christiane Grace Sabrina Christiane Hariyani Hariyani, Hariyani Ilmi, Syauqi KARTIKA, WIDYA Kiki Yuliandara Maharani, Annisa Citra Muharom, Ikhsan Mulyadi, Nanda Pramayasti Mutiara Chandra Napisah Napisah Niazi, Hakam Ali Nurjanah, Novia Siti Rachman, Arif Rahmadyah, Firlii Ramadhan, Giffary Ramadhan, Patriot Dwiguna Renata Anissa Fikri Retno Fuji Oktaviani Samsi Samsi Sanusi Sanusi Sari, Yovita Setiadi, Yusuf Sinaga, Melan Sri Rahayu SRI RAHAYU Sugeng Riyadi Susanto, Erawan Veronica, Tasya Amelia Wibowo, Ari Iswahyudi Wulandari, Cynthia Wuri Septi Handayani Yosef Rago Andalan Nusa Putra Yosita Kartika