Audit atas imbalan kerja Perum PHT = Audit procedures for employee benefits of Perum PHT
Annisa Ayu Hardiastuti;
Cut Saskia Rachman, supervisor; Fitriany, examiner; Aria Kanaka, examiner
([Publisher not identified]
, 2017)
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ABSTRAK Laporan Magang ini membahas dan menganalisis perlakuan akuntansi atasimbalan kerja PERUM PHT berdasarkan Pernyataan Standar Akuntansi Keuangan ldquo;PSAK rdquo; 24 Revisi 2013 tentang imbalan kerja, dan prosedur audit yangdilakukan KAP ANH. Sesuai dengan Standar Audit 500 dan 620, PERUM PHTmenggunakan jasa aktuaris independen untuk menghitung imbalan kerja.Kesimpulan dari Laporan Magang ini adalah perlakuan akuntansi PERUM PHTtelah sesuai dengan PSAK 24 Revisi 2013, dan prosedur audit yang dilakukanKAP ANH telah sesuai standar yang berlaku. ABSTRACT This internship report is focus to discuss and analize accounting treatment foremployee benefits of PERUM PHT based on Pernyataan Standar AkuntansiKeuangan ldquo PSAK rdquo 24 Revision of 2013 about employee benefits, and auditprocedures held by ANH Accounting Firm. Based on ISA 500 and 620, PERUMPHT used independent actuary services to calculate employee benefits. Theconclusion of this internship report is that the accounting treatment for employeebenefits of PERUM PHT has complied to PSAK 24 revision of 2013, and the auditprocedures held by ANH Accounting Firm has complied to applicable standars. |
 TA-Annisa Ayu Hardiastuti.pdf :: Unduh
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| No. Panggil : | TA-Pdf |
| Entri utama-Nama orang : | |
| Entri tambahan-Nama orang : | |
| Entri tambahan-Nama badan : | |
| Subjek : | |
| Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2017 |
| Program Studi : |
| Bahasa : | ind |
| Sumber Pengatalogan : | LibUI ind rda |
| Tipe Konten : | text |
| Tipe Media : | computer |
| Tipe Carrier : | online resource |
| Deskripsi Fisik : | xiii, 73 pages : illustrations ; 28 cm + appendix |
| Naskah Ringkas : | |
| Lembaga Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan UI, Lantai 3 |
| No. Panggil | No. Barkod | Ketersediaan |
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| TA-Pdf | 16-18-958948760 | TERSEDIA |
| Ulasan: |
| Tidak ada ulasan pada koleksi ini: 20459490 |
