Matching Concept on Recognition Post-Employment Benefits

Sari, Made Ayu Dwira Anom and Darmayasa, I Nyoman and Handayani, Luh Nyoman Chandra (2022) Matching Concept on Recognition Post-Employment Benefits. Repositori Politeknik Negeri Bali.

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Abstract

This study aims to determine the impact of the application of the matching concept on the recognition of post-employment benefits based on Law No. 13 of 2003 in conjunction with the Job Creation Act and SAK ETAP on the financial statements of PT SAS. The study used descriptive qualitative analysis methods with data collection techniques in the form of documentation, interviews, and observations. The results of the quantitative and qualitative data analysis resulted in the calculation of the post-employment benefit obligation for the period 2019, 2020, and 2021. Based on the calculation of post-employment benefits, an adjusting entry for 2019 is proposed by debiting the retained earnings account to the post-employment benefit obligation. Meanwhile, for the period 2020 and 2021, the financial statements are retrospectively adjusted according to the provisions of SAK ETAP Chapter 9. The results of the calculation of liabilities and adjusting entries are the implementation of the application of the matching concept which is an inseparable part of the Accounting Framework as well as the assumptions for the preparation of the report. accrual finance so as to improve the quality of the information presented. Keywords: Matching Concept, Post-Employment Benefits, SAK ETAP, Cipta Kerja

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