PENERAPAN PSAK NO. 18 TENTANG AKUNTANSI DAN PELAPORAN PROGRAM MANFAAT PURNAKARYA PADA UNIVERSITAS SURABAYA
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Abstract
Pension scheme is the employees’ income management program that can be set
aside during the employment period and it is invested so when the employees
are retired, they receive the pension money regularly during their lifetime. The
managers of pension fund in presenting the financial statements must refer to
the prevailing rules. Guidelines of organizing financial statements for pension
fund has been set in Undang Undang No. 11. Tahun 1992. Besides that, it has to
be consistent with PSAK (Pernyataan Standar Akuntansi Keuangan – Standard
Statement of Financial Accountancy ) No. 18. The purpose of this research is to
find out and analyze the application of PSAK no. 18 on the management of pension
fund in Universitas Surabaya (UBAYA). The research method used is qualitative
descriptive. The result of the research showed that overall UBAYA’s management
of pension fund is already matched with PSAK no. 18.
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