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Metode yang digunakan adalah deskriptif kualitatif. Hasil menunjukkan penerapan PSAK 24 belum sepenuhnya sesuai standar akuntansi, terutama pada pengakuan dan pengungkapan akibat kekeliruan penamaan akun gaji, sementara pengukuran telah sesuai. Perlu revisi laporan keuangan sesuai standar dan akun yang 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ini membahas apa terkait PSAK 24?","Question",{"text":62,"@type":63},"Penelitian membahas penerapan PSAK 24 terhadap imbalan kerja jangka pendek pada PT Sumber Bakti Utama Palembang, terutama pengakuan, pengukuran, dan pengungkapan.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Metode penelitian yang digunakan apa?",{"text":67,"@type":63},"Penelitian menggunakan metode deskriptif kualitatif.",{"name":69,"@type":60,"acceptedAnswer":70},"Apa temuan utama terkait kesesuaian PSAK 24 di perusahaan?",{"text":71,"@type":63},"Penerapan PSAK 24 belum sepenuhnya sesuai standar, karena pengakuan dan pengungkapan belum tepat akibat kekeliruan dalam penamaan akun gaji, meskipun pengukuran sudah sesuai.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},233361,1790028674,{"code":4,"msg":81,"data":82},"success",[83,87,91,95,99,103,107,111],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":4,"slug":86},178,"Faktur","faktur",{"id":88,"doc_module":22,"doc_module_name":25,"category_name":89,"show_sort_weight":4,"slug":90},192,"Formulir","formulir-192",{"id":92,"doc_module":22,"doc_module_name":25,"category_name":93,"show_sort_weight":4,"slug":94},180,"Media 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PENERAPAN PSAK 24 TERHADAP IMBALAN KERJA JANGKA PENDEK PADA PT SUMBER BAKTI  \nUTAMA PALEMBANG  \nSKRIPSI  \nDiajukan Sebagai Salah Satu Syarat Untuk Meraih Gelar Sarjana Ekonomi  \nProgram Studi Akuntansi  \nMERI TRIANDANI  \n151520032  \nPROGRAM STUDI AKUNTANSI  \nFAKULTAS EKONOMI DAN BISNIS  \nUNIVERSITAS BINA DARMA  \nPALEMBANG  \nANALISIS PENERAPAN PSAK 24 TERHADAP IMBALAN KERJA JANGKA PENDEK PADA PT SUMBER BAKTI  \nUTAMA PALEMBANG  \nSKRIPSI  \nDiajukan Sebagai Salah Satu Syarat Untuk Meraih Gelar Sarjana Ekonomi  \nProgram Studi Akuntansi  \nDisusun Oleh:  \nMERI TRIANDANI  \n151520032  \nPROGRAM STUDI AKUNTANSI  \nFAKULTAS EKONOMI DAN BISNIS  \nUNIVERSITAS BINA DARMA  \nPALEMBANG  \n2019  \nABSTRAK  \nImbalan kerja merupakan seluruh bentuk imbalan yang diberikan perusahaan dalam pertukaran atas jasa yang diberikan oleh pekerja atau untuk pemutusan kontrak kerja. Tujuan dari penelitian ini yatiu untuk mengetahui dan menganalisis bagaimana pengakuan, pengukuran dan pengungkapan imbalankerja berdasarkan PSAK 24 tentang imbalan kerja pada PT. Sumber Bakti Utama yang berfokus pada imbalan kerja jangka pendek. Penelitian ini menggunakan metode deskriptif kualitatif, Hasil penelitian menunjukkan bahwa penerapan PSAK 24 pada PT Sumber Bakti Utama belum sepenuhnya sesuai dengan standarakuntansi keuangan khususnya PSAK 24. Penerapan imbalan kerja jangka pendek yang sesuai standar PSAK 24 yaitu pengukuran, namun dalam pengakuan dan pengungkapannya belum sesuai dengan standar akuntansi keuangan dikarenakanada beberapa kekeliruan dalam menamakan akun gaji. Sebaiknya PT. Sumber Bakti Utama merevisi laporan keuangan yang sesuai standar akuntansi serta akun – akun yang sesuai sebagaimana mestinya.  \nKata Kunci: PSAK 24, Imbalan kerja jangka pendek, Laporan Keuangan  \nABSTRACT  \nEmployee benefits are all forms of compensation provided by the company in exchange for services provided by workers or for termination of employment contracts. The purpose of this study is to find out and analyze how the recognition, measurement and disclosure of employee benefits based on PSAK 24 on employee benefits at PT. Sumber Bakti Utama, which focuses on short-term employee benefits. This study uses a qualitative descriptive method. The results of the study indicate that the application of PSAK 24 at PT Sumber Bakti Utama is not yet fully in accordance with financial accounting standards, especially PSAK 24. The application of short-term employee benefits in accordance with PSAK 24 standards is measurement, but the recognition and disclosure are not in accordance with financial accounting standards because there are some errors in naming salary accounts. PT. Sumber Bakti Utama revised the financial statements in accordance with accounting standards and the appropriate accounts accordingly.  \nKeywords: PSAK 24, Short-term employee benefits, Financial Statements  \nMOTTO DAN PERSEMBAHAN  \nMotto :  \n􀂙 Maka sesungguhnya bersama kesulitan ada kemudahan. Maka apabila engkau telah selesai (darisesuatu urusan), tetaplah bekerja keras (untuk urusanyang lain). Dan hanya kepada tuhanmulah engkauberharap. (QS. Al-Insyirah,6-8).  \n􀂙 Berusaha dan berdo’a adalah kunci kesuksesan  \n􀂙 Jika kamu bersungguh-sungguh, kesungguhan itu untuk kebaikanmu sendiri.  \nKupersembahkan Kepada:  \n1. Allah SWT  \n2. Muhammad SAW  \n3. Ayahanda dan Ibunda tercinta yang selalu memberikan doa dan semangat.  \n4. Kk dan ayuk tersayang fira, heru, thaahir, dan rama yang selalu memberikan dukungan.  \n5. Bapak dan Ibu Dosen Universitas Bina Darma.  \n6. Teman-teman seperjuanganku.  \n7. MasaDepanku bayu cahyo (T-Impian).  \n8. Almamater Kebanggaanku  \nDAFTAR RIWAYAT HIDUP  \nNama  \nJenis Kelamin Tempat/Tanggal Lahir Agama  \nStatus  \nAlamat Rumah Nomor Telepon/HPAlamat Email  \n: Meri Triandani  \n: Perempuan: Palembang, 27 Mei 1998 : Islam  \n: Belum Menikah  \n: Jl.Jaya 7 Lr. Lematang 8 Plaju: 089663831522  \n: [meritiandani98@gmail.com](meritiandani98@gmail.com)  \nPendidikan Formal :  \nSekolah Dasar (2004-2009) : SD Ne","cbCaikwex7PY6Vh5","https://ap.wps.com/l/cbCaikwex7PY6Vh5","pdf",911028,18,"Indonesian","# Abstrak\n## Kata Kunci\n# Daftar Riwayat Hidup\n# Kata Pengantar","[{\"question\":\"Penelitian ini membahas apa terkait PSAK 24?\",\"answer\":\"Penelitian membahas penerapan PSAK 24 terhadap imbalan kerja jangka pendek pada PT Sumber Bakti Utama Palembang, terutama pengakuan, pengukuran, dan pengungkapan.\"},{\"question\":\"Metode penelitian yang digunakan apa?\",\"answer\":\"Penelitian menggunakan metode deskriptif kualitatif.\"},{\"question\":\"Apa temuan utama terkait kesesuaian PSAK 24 di perusahaan?\",\"answer\":\"Penerapan PSAK 24 belum sepenuhnya sesuai standar, karena pengakuan dan pengungkapan belum tepat akibat kekeliruan dalam penamaan akun gaji, meskipun pengukuran sudah sesuai.\"}]","Analisis Penerapan PSAK 24 terhadap Imbalan Kerja Jangka Pendek pada PT Sumber Bakti Utama Palembang - Skripsi | PDF",1789077238,6]