Evaluation of the Application of PSAK No. 24 Regarding Employee Benefits at CV Kombos Manado 1

Natasya Agnes Pinontoan (Universitas Sam Ratulangi Manado)
Inggriani Elim (Universitas Sam Ratulangi Manado)
Anneke Wangkar (Universitas Sam Ratulangi Manado)

Formosa Journal of Applied Sciences (FJAS)
Vol. 4 No. 4 (2025): April 2025

Employee benefits refer to a series of rewards provided by an organization in recognition of services rendered by employees or at the end of an employment agreement. Such benefits include short-term employee benefits, post-employment benefits, long-term employee benefits and severance pay, as described in PSAK 24, paragraph 15, section 05. Employee benefits are very important for every organization, because they can greatly affect employee loyalty and the quality of the workforce as a whole. The main objective of the research conducted at CV Kombos Manado 1 is to assess the recognition, calculation and reporting of employee benefits in accordance with PSAK No. 24 related to employee benefits. This research uses a qualitative methodology with a descriptive approach, where the data collected will be analyzed to obtain conclusions.