CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
lanjutan continued
31 Desember 2016 December 31, 2016
Dalam Rupiah Penuh, kecuali dinyatakan lain In Full Rupiah, unless otherwise stated
Approval Final draft Paraf:
18 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
lanjutan
2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
n. Imbalan Kerja n. Employee Benefits
Imbalan Kerja Jangka Pendek Short-term Employee Benefits
Imbalan kerja jangka pendek diakui ketika pekerja telah memberikan jasanya dalam suatu periode akuntansi,
sebesar jumlah tidak terdiskonto dari imbalan kerja jangka pendek yang diharapkan akan dibayar sebagai
imbalan atas jasa tersebut. Short-term employee benefits are recognized when an
employee has rendered service during accounting period, at the undiscounted amount of short-term
employee benefits expected to be paid in exchange for that service.
Imbalan kerja jangka pendek mencakup antara lain upah, gaji, bonus dan insentif.
Short-term employee benefits include such as wages, salaries, bonus and incentive.
Imbalan Pasca Kerja Imbalan pasca kerja seperti pensiun, uang pisah dan
uang penghargaan masa kerja dihitung berdasarkan Undang-Undang Ketenagakerj
aan No. 132003 ”UU 132003”.
Post-employment Benefits Post-employment benefits such as retirement,
severance and service payments are calculated based on Labor Law No. 132003 “Law 132003”.
Perusahaan mencatat tidak hanya kewajiban hukum berdasarkan persyaratan formal program imbalan pasti,
tetapi juga kewajiban konstruktif yang timbul dari praktik informal entitas.
The Company recorded not only a legal obligation by the formal requirements of a defined benefit plan, but
also constructive obligation that arises from the entitys informal practices.
Biaya jasa kini, biaya jasa lalu dan keuntungan atau kerugian atas penyelesaian, serta bunga neto atas
liabilitas aset imbalan pasti neto diakui dalam laba rugi.
Pengukuran kembali atas liabilitas aset imbalan pasti neto yang terdiri dari keuntungan dan kerugian aktuarial,
imbal hasil atas aset program dan setiap perubahan dampak batas atas aset diakui sebagai penghasilan
komprehensif lain.
Perusahaan mengakui jumlah beban dan liabilitas atas iuran terutang kepada program iuran pasti, ketika pekerja
telah memberikan jasa kepada entitas selama suatu periode.
Current service cost, past service cost and gain or loss on settlement, and net interets on the net defined
benefit liability asset are recognized in profit and loss.
The remeasurement of the net defined benefit liability assets comprises actuarial gains and losses,the
return on plan assets, and any change in effect of the asset ceiling are recognized in other comprehensive
income. The Company recognizes an expense and a liability for
contribution payable to a defined contribution plan, when an employee has rendered service to the entity
during a period.
Perusahaan mengakui pesangon sebagai liabilitas dan beban pada tanggal yang lebih awal di antara:
a Ketika Perusahaan tidak dapat lagi menarik tawaran atas imbalan tersebut; dan
b Ketika Perusahaan
mengakui biaya
untuk restrukturisasi yang berada dalam ruang lingkup
PSAK No. 57 dan melibatkan pembayaran pesangon.
Perusahaan mengukur pesangon pada saat pengakuan awal, dan mengukur dan mengakui perubahan
selanjutnya, sesuai dengan sifat imbalan kerja. The Company recognizes as a liability and expense
severance at an earlier date between: a When the Company can no longer withdraw the
offer on such remuneration; and b When the Company recognized a charge for
restructuring that are within the scope of PSAK No. 57 and involves the payment of severance.
The Company measure severance upon initial recognition, and measure and recognize subsequent
changes, in accordance with the nature of employee benefits.
