Perlakuan Akuntansi Imbalan Kerja Berdasar SAK ETAP Pada PT. Karya Mulya Bangun Persada Surabaya

Fortuna, Tiara Dewi (2018) Perlakuan Akuntansi Imbalan Kerja Berdasar SAK ETAP Pada PT. Karya Mulya Bangun Persada Surabaya. Diploma thesis, STIE Perbanas Surabaya.

[img]
Preview
Text
Artikel Ilmiah.pdf

Download (623kB) | Preview
[img]
Preview
Text
COVER.pdf

Download (877kB) | Preview
[img]
Preview
Text
BAB I.pdf

Download (243kB) | Preview
[img]
Preview
Text
BAB II.pdf

Download (217kB) | Preview
[img] Text
BAB III.pdf
Restricted to Registered users only

Download (150kB)
[img] Text
BAB IV.pdf
Restricted to Registered users only

Download (246kB)
[img]
Preview
Text
BAB V.pdf

Download (37kB) | Preview
[img] 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 Surabaya
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 View Item