Analysis of the Implementation of PSAK No. 24 of 2018 concerning Short-Term Employee Benefits at PT. Pelindo Jasa Maritim

Abstract

The purpose of this study is to determine whether PT. Pelindo Jasa Maritim complies with PSAK No. 24 of 2018 in providing employee compensation, specifically short-term employment benefits. This research employs a qualitative methodology. The variable under investigation is short-term employment benefits. The population for this study consists of 422 employees, and the sample selection is done using purposive sampling, resulting in 8 individuals as the sample. Data is collected through documentation, interviews, and observations. Data analysis is conducted using qualitative descriptive methods. Based on the research findings, it can be concluded that PT. Pelindo Jasa Maritim has implemented PSAK No. 24 in providing short-term employment benefits. Short-term employment benefits that are focused on include salary, wages, social security contributions, paid annual leave, profit sharing, and bonuses. The provision of salary is significantly influenced by educational level, position, and length of service, and these regulations are already documented in the company's directives.