Analisis Penerapan Akuntansi Imbalan Pascakerja Terhadap Posisi Laporan Keuangan Perusahaan Pada PT Keramika Indonesia Assosiasi, Tbk. Dan Anak Perusahaan Periode 2007-2009
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Institusion
STIE Indonesia Banking School
Author
Shinta, Shinta
Subject
HF5601 Accounting
Datestamp
2020-09-01 06:23:37
Abstract :
n general, a very important post employment benefits applied by each company, because it can increase the productivity of employees that will improve company performance. That's why researchers conduct research on the application of the accounting period of employment benefits to company performance, adjusted for SFAS-24 and the law No. 13 year 2003 concerning labor. The purpose of this research is to know the methods for recognizing and measuring, recording and disclosure post employment benefit expenses and liabilities arising from the application of accounting for employee benefits at one of the ceramics company, PT Keramika Indonesia Association, Tbk. Then also want to know the size of the reporting post-employment benefit expenses and liabilities which have accrued by these companies, based on the assessment of the Independent Actuary. And the last to know and analyze the impact of the application of accounting under SFAS No. 24 (revised 2004) and Law No. 13th year in 2003 concerning labor on the performance of these companies The result of the research would be summarized below: (1). Recognition and measurement, recording and disclosure of the company post employment benefit expenses and liabilities in accordance with the provisions of SFAS-24 and Act No. 13 Year 2003 concerning labor. (2). Employee benefit expenses reported in the profit and loss as one deduction in the company's operational expenses. While post employment benefit liabilities at the balance sheet is reported as one of the enhancer in non-current liabilities. (3). Impact of the implementation of employee benefits is not too big for the company. This is evident from the proportion of expenses and liabilities of post employment benefit contained in the company's financial ratios. Keywords: Post-employment Benefits Application, Company Performance, Current Ratio (CR) Return on Assets (ROA), Debt to Equity Ratio (DER), Long Term Debt to Equity (LTD to Equity.
n general, a very important post employment benefits applied by each company, because it can increase the productivity of employees that will improve company performance. That's why researchers conduct research on the application of the accounting period of employment benefits to company performance, adjusted for SFAS-24 and the law No. 13 year 2003 concerning labor. The purpose of this research is to know the methods for recognizing and measuring, recording and disclosure post employment benefit expenses and liabilities arising from the application of accounting for employee benefits at one of the ceramics company, PT Keramika Indonesia Association, Tbk. Then also want to know the size of the reporting post-employment benefit expenses and liabilities which have accrued by these companies, based on the assessment of the Independent Actuary. And the last to know and analyze the impact of the application of accounting under SFAS No. 24 (revised 2004) and Law No. 13th year in 2003 concerning labor on the performance of these companies The result of the research would be summarized below: (1). Recognition and measurement, recording and disclosure of the company post employment benefit expenses and liabilities in accordance with the provisions of SFAS-24 and Act No. 13 Year 2003 concerning labor. (2). Employee benefit expenses reported in the profit and loss as one deduction in the company's operational expenses. While post employment benefit liabilities at the balance sheet is reported as one of the enhancer in non-current liabilities. (3). Impact of the implementation of employee benefits is not too big for the company. This is evident from the proportion of expenses and liabilities of post employment benefit contained in the company's financial ratios. Keywords: Post-employment Benefits Application, Company Performance, Current Ratio (CR) Return on Assets (ROA), Debt to Equity Ratio (DER), Long Term Debt to Equity (LTD to Equity.
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