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ANALISIS PENERAPAN PSAK 24 IMBALAN PASCAKERJA PADA PT PERKEBUNAN NUSANTARA XI

Authors: Bustanul Ulum; Anggun Mustika Ningrum;

ANALISIS PENERAPAN PSAK 24 IMBALAN PASCAKERJA PADA PT PERKEBUNAN NUSANTARA XI

Abstract

This study aims to examine and prove the effectiveness of post-employment benefits at PT. Perkebunan Nusantara XI is in accordance with PSAK 24. This research is important because there are still a number of companies that are still blind about the application of PSAK 24, causing employee welfare to be inadequate. This study uses a descriptive qualitative approach by taking some data and conducting interviews with employees regarding the post-employment benefits obtained. The results of this study are PT. Perkebunan Nusantara XI has implemented a post-employment benefit program in accordance with PSAK 24 and provides facilities for employees to participate in a defined and effective contribution program.

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Keywords

PSAK 24, Post-employment Rewards, Effectiveness.

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This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
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influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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