Fortuna, Tiara Dewi (2018) Perlakuan Akuntansi Imbalan Kerja Berdasar SAK ETAP Pada PT. Karya Mulya Bangun Persada Surabaya. Diploma thesis, STIE Perbanas Surabaya.
|
Text
Artikel Ilmiah.pdf Download (623kB) | Preview |
|
|
Text
COVER.pdf Download (877kB) | Preview |
|
|
Text
BAB I.pdf Download (243kB) | Preview |
|
|
Text
BAB II.pdf Download (217kB) | Preview |
|
Text
BAB III.pdf Restricted to Registered users only Download (150kB) |
||
Text
BAB IV.pdf Restricted to Registered users only Download (246kB) |
||
|
Text
BAB V.pdf Download (37kB) | Preview |
|
Text
Lampiran.pdf Restricted to Registered users only Download (797kB) |
Abstract
Employee benefits are a whole forms from companies for services provided by workers. Employee benefits include the feedback given to the worker on his dependents and must be paid by payment (or the supply of goods and services), either directly to the worker, husband or wife, children or other dependents, or to others such as insurance companies. The purpose of this study is to find out how the recognition, measurement and disclosure of earnings when SAK-ETAP no. 23 regarding employee benefits at PT. Mulya Bangun Persada's work issued on short-term employee benefits. This research was conducted by using secondary data and primary data. The results of this study indicate that PT. Karya Mulya Bangun Persada Surabaya has implemented well recognition and disclosure of short-term performance under SAK-ETAP No.23. However, at the time of short-term recording, the company has not implemented because there is no specific basis in the employee benefits journal. Keywords: Accounting Standards, Employee Benefits, Journal Recording
Item Type: | Thesis (Diploma) |
---|---|
Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
Divisions: | Accounting Diploma > Practice Working Report |
Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
Date Deposited: | 21 Jan 2019 06:45 |
Last Modified: | 10 Jun 2019 03:35 |
URI: | http://eprints.perbanas.ac.id/id/eprint/4095 |
Actions (login required)
View Item |