PENERAPAN PSAK NO. 18 TENTANG AKUNTANSI DAN PELAPORAN PROGRAM MANFAAT PURNAKARYA PADA UNIVERSITAS SURABAYA
DOI:
Abstract Views:
563 times
PDF Downloads:
6545 times
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.
Downloads
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi-NonKomersial-BerbagiSerupa 4.0 Internasional.
-
Articles published in Jurnal Bisnis Terapan are licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0) license, which permits anyone to copy, transform, or redistribute articles for any lawful purpose in any medium, provided appropriate credit is given to the original author(s) and Jurnal Bisnis Terapan is recognized as its original publisher. A link to this license should also be provided. Any derivative work of an article published in Jurnal Bisnis Terapan must also be shared under the same (or compatible) license.
-
Both copyright and publishing rights on articles are retained by the respective author(s), without restrictions. Only a non-exclusive license is granted to Jurnal Bisnis Terapan to publish the article and identify itself as its original publisher.
