Full Description
| Record of Work | Laporan Magang |
| Cataloguing Source | LibUI ind rda |
| Content Type | text (rdacontent) |
| Media Type | computer (rdamedia) |
| Carrier Type | online resource (rdacarrier) |
| Physical Description | xiii, 71 pages : illustration ; 30 cm + appendix |
| Concise Text | |
| Holding Institution | Universitas Indonesia |
| Location | Perpustakaan UI, Lantai 3 |
- Availability
- Digital Files: 1
- Review
- Cover
- Abstract
| Call Number | Barcode Number | Availability |
|---|---|---|
| TA-Pdf | 16-18-969342605 | TERSEDIA |
| No review available for this collection: 20434437 |
Abstract
ABSTRAK
Laporan magang ini membahas dan menganalisis prosedur audit atas akun kewajiban imbalan kerja di PT FGM dengan menggunakan data tahun 2014 dan 2015. Pembahasan dan analisis dilakukan berdasarkan Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan, Pernyataan Standar Akuntansi Keuangan (PSAK) 24 tentang Imbalan Kerja (khususnya revisi 2013), dan teori audit yang memadai. Dalam menghitung imbalan kerja perusahaan, PT FGM menggunakan jasa aktuaris independen. Kesimpulan yang dapat diambil yaitu akun kewajiban imbalan kerja PT FGM telah disajikan secara wajar dalam seluruh hal yang material.
ABSTRACT
This internship report discusses and analyses the audit procedures on employee benefits liability in PT FGM using data from 2014 and 2015. The discussion and analysis is done based on Indonesian Law Number 13 Year 2003, Indonesian Statement of Financial Accounting Standard Number 24 on Employee Benefits (particularly the 2013 revision), and audit theory. In calculating its employee benefits in 2015, PT FGM used an independent actuary. The conclusion that can be taken is employee benefits liability in PT FGM has been reasonably presented in all material respects.
Laporan magang ini membahas dan menganalisis prosedur audit atas akun kewajiban imbalan kerja di PT FGM dengan menggunakan data tahun 2014 dan 2015. Pembahasan dan analisis dilakukan berdasarkan Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan, Pernyataan Standar Akuntansi Keuangan (PSAK) 24 tentang Imbalan Kerja (khususnya revisi 2013), dan teori audit yang memadai. Dalam menghitung imbalan kerja perusahaan, PT FGM menggunakan jasa aktuaris independen. Kesimpulan yang dapat diambil yaitu akun kewajiban imbalan kerja PT FGM telah disajikan secara wajar dalam seluruh hal yang material.
ABSTRACT
This internship report discusses and analyses the audit procedures on employee benefits liability in PT FGM using data from 2014 and 2015. The discussion and analysis is done based on Indonesian Law Number 13 Year 2003, Indonesian Statement of Financial Accounting Standard Number 24 on Employee Benefits (particularly the 2013 revision), and audit theory. In calculating its employee benefits in 2015, PT FGM used an independent actuary. The conclusion that can be taken is employee benefits liability in PT FGM has been reasonably presented in all material respects.