Dilemma of Accounting Treatment and Regulation of Foreign Worker

Abstract: This study aims to analyze the accounting treatment for foreign workers working in the company, as well as the company's compliance with regulations (Government Regulation Number 34 of 2021) concerning foreign workers working in the company. The study was conducted at PT X engaged in construction services located in Gresik District, Gresik Regency. The object of the study was Foreign Workers at PT X consisting of 7 Foreign Workers. Data collection techniques used interviews, observations and documentation. Data sources are primary data and secondary data. Primary data was obtained by collecting information about the use of foreign workers while secondary data was in the form of report data on foreign workers. The results of the study indicate that PT X has an accounting policy and carries out simple financial accounting records and financial reporting related to foreign workers in accordance with applicable regulations. PT X also complies with all provisions regarding the use of foreign workers in accordance with Government Regulation of the Republic of Indonesia Number 34 of 2021 concerning the Use of Foreign Workers.