KAJIAN PEMBERIAN IMBALAN KERJA PADA PT. MITRA ABADI MAHAKAM SERTA KESESUAIANNYA DENGAN PSAK NO 24

Abstract

Work rewards have an important role to be applied to the company so that the company can recognize the remuneration of the work on its financial reporting. This is done so as not to continuously lose the trust of both internal parties (employees) and external parties (investors), which can result in inhibiting the progress of the company (for investors) and decreasing the effectiveness and performance of employees and can end up doing negative actions that result in losses for the company. The purpose of this study is to find out and analyze the measurement, recognition and disclosure of short-term remuneration, post-work reward, long-term compensation and the level of conformity with PSAK No. 24.

The Analysis Tool to determine the level of conformity of measurement, recognition and disclosure of short-term remuneration, post-work reward, long-term compensation and its level of correspondence with PSAK No. 24 with Mitra Abadi Mahakam,PT a uses the formula of Dean J. Champion stating ≤ 50% (appropriate) and ≥ 50% (not appropriate).

The conclusion of this study, Measurement, recognition and disclosure of short-term employment remuneration, post-employment compensation, long-term work compensation and resignation at the permanent partnership tribunal did not differ from PSAK 24, there was a small difference in the initial recognition at the employee's working hours and the results of the questionnaire of 50 respondents where 98% of respondents said agreed about the suitability of disclosing the reward of employment at the Mitra Abadi