@thesis{thesis,
		author={Julian  Pratama},
		title ={IMPLEMENTASI IMBALAN PASCA KERJA DI GRUP RESTORAN ABUBA STEAK},
		year={2020},
		url={http://repository.stp-bandung.ac.id/143/},
		abstract={This study aims to calculate the amount of post-employment benefits, especially benefits when entering retirement, which employees at the Abuba Steak restaurant group get, referring to the legal basis of the Manpower Act Number 13 
of 2003 and the Statement of Accounting Standards (PSAK) 24 regarding recognition of compensation statements, post work. This study uses a descriptive qualitative method to describe the calculation of the amount that will be found by all 13 permanent employees of the Abuba Steak group in the Bandung area. The amount of money that employees will get when they enter retirement is not a small amount, therefore it is possible to make employees more loyal to work because they 
are more motivated by this amount, which will help the smooth running of the restaurant.

Keywords: post-retirement, benefit, time value money, accounting standard}
		}