Dampak Perubahan Status Peserta Pensiun Pada Sistem Pencatatan Akuntansi Dana Pensiun PT Taspen KCU Surabaya

Hanifah, Sri Umi (2018) Dampak Perubahan Status Peserta Pensiun Pada Sistem Pencatatan Akuntansi Dana Pensiun PT Taspen KCU Surabaya. Diploma thesis, STIE Perbanas Surabaya.

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Abstract

In order to improve the lives of the people of Indonesia, the government established savings for civil servants in the form of pension fund program. In the management of pension plans, there are often payment problems because participants or recipients do not report their current family circumstances honestly. This affects the pension fund accounting system due to differences in the calculation of pension benefits received by pension participants. Therefore, in this study will be discussed about the calculation of benefits of pension participants and the impact of changes in the status of pension participants to the pension fund accounting system. The research method used is by direct observation and conducting interviews with related parties. The results of this study is to know the calculation of pension benefits, treatment when there is no reported status changes by pension participants. So this research can provide advice for the company's management to improve the policy regarding the update of the change status of the participant's pension and open the online service related to the update. Keywords: pension plan, pension benefit calculation, fund accounting system pension

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 658 - GENERAL MANAGEMENT
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 23 Jan 2019 08:12
Last Modified: 10 Jun 2019 08:24
URI: http://eprints.perbanas.ac.id/id/eprint/4122

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