• Diah Anugrah Sharasanti Prodi Akuntansi Politeknik Ubaya, Surabaya
  • Ratnawati Hari Prayitno Prodi Akuntansi Politeknik Ubaya, Surabaya


In accordance with the Act of Pension Fund, Number 11 of 1992, the participant
fee is one of the pension fund assets which should be managed in line with
the investment guideline outlined by the founder and investment regulation set
by the ministry. The financial performance can be assessed by comparing
the finance ration and the standard ratio. In addition, it can be evaluated by
comparing the finance ratio of the current year and the fiancé ratio of the
previous years. This research was aimed at analyzing the financial performance
of the pension fund. The subject of this research is the Pension Fund of University
of Surabaya, a pension fund from the employer with fixed benefits for participants
and the parties entitled. The measurement of the financial performance was
conducted for the financial statement of 2011 to 2016 and it refers to the ratio
of the performance evaluation of the pension fund ADPI, that is, calculating and
analyzing the ratio of ROI, Operating Cost Efficiency, Investment Cost Efficiency,
Fund Sufficiency Ratio, Pension fund growth ratio. The result of the study
showed that the financial performance of pension fund of University of Surabaya
was categorized as “good” and ranked as level one quality.


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How to Cite
SHARASANTI, Diah Anugrah; PRAYITNO, Ratnawati Hari. ANALISIS PENILAIAN KINERJA KEUANGAN PADA DANA PENSIUN UNIVERSITAS SURABAYA. Jurnal Bisnis Terapan, [S.l.], v. 1, n. 01, p. 1-12, aug. 2017. ISSN 2597-4157. Available at: <>. Date accessed: 06 july 2020. doi: