Analysis of the Application of PSAK 24 concerning Employee Benefits at PT Nusantara Insurance Broker & Consultant

Iis Handayani (Fakultas Ekonomi, Universitas Djuanda Bogor)
Indra Cahya Kusuma (Fakultas Ekonomi, Universitas Djuanda Bogor)
Joko Marsudi (Fakultas Ekonomi, Universitas Djuanda Bogor)
Yuppy Triwidatin (Fakultas Ekonomi, Universitas Djuanda Bogor)

Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO)
Vol. 1 No. 7 (2023): August 2023

This study aims to determine whether the employee benefits at PT Nusantara Insurance Broker & Consultant comply with PSAK 24 standards regarding employee benefits. The research design used in this study is a qualitative descriptive method with data collection techniques used namely field studies and literature studies. The analytical method used in this study is descriptive qualitative analysis, namely analyzing a comparison between the theory of employee benefits in PSAK 24 and the practice of employee benefits at PT Nusantara Insurance Broker & Consultant. The results of this study indicate that most of the employee benefits at PT Nusantara Insurance Broker & Consultant in 2022 are in accordance with PSAK 24 standards.