EVALUASI PENERAPAN PSAK 24 REVISI 2015 MENGENAI IMBALAN KERJA KHUSUSNYA PASCA KERJA PADA PT BA BANGUNAN (Studi Kasus Pada PT BA Bangunan Pondok Cabe Pamulang Tangerang Selatan)

This Employee benefits are obligations of every company that has a major influence on the from an external perspective such as stakeholders in this case owner or creditors and internal workers who will have direct impact company's performance. Due to its great company, it is deemed necessary for purpose study properly disclose accordance with generally accepted financial accounting standards. uses qualitative descriptive research method. The results at PT BANGUNAN Pondok Cabe, South Tangerang, can be concluded employee BA categorized into three categories based PSAK 24, namely short-term benefits, post-employment severance pay. 24. Company management should remain consistent application 24 so information reporting remains reliable.