ANALISIS PROGRAM MANFAAT PURNAKARYA BERDASARKAN PSAK NOMOR 18 PADA DANA PENSIUN SEMEN GRESIK

SETIAWATI, DWI PUTRI (2016) ANALISIS PROGRAM MANFAAT PURNAKARYA BERDASARKAN PSAK NOMOR 18 PADA DANA PENSIUN SEMEN GRESIK. Diploma thesis, STIE PERBANAS SURABAYA.

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Abstract

Company pension funds grow by accumulation of funds so as to generate income from investment interest income. This research is a study on the company Semen Gresik Pension Fund engaged as supporting institutions PT Semen Indonesia (Persero) Tbk. Objectives to be achieved in this study to find out how the procedure and the accounting treatment of the company Semen Gresik Pension Fund and also compliance with PSAK no. 18. This descriptive research is to describe the procedure and the accounting treatment that has been run on the company Semen Gresik Pension Fund. The data obtained by direct observation and collecting secondary data such as the results of actuarial reports and financial statements in the last five years. The results showed that the procedures and the accounting treatment by the plan at the company Semen Gresik Pension Fund in accordance with the provisions of PSAK no. 18 and also legislation applicable pension fund in Indonesia. Advice given that statements of changes in net assets are added information benefits paid or payable. Keyword: procedure pensions, retirement benefits, the accounting treatment of pension funds

Item Type: Thesis (Diploma)
Subjects: 300 - SOCIAL SCIENCE > 330 - ECONOMICS
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 07 Feb 2017 07:57
Last Modified: 02 May 2017 01:46
URI: http://eprints.perbanas.ac.id/id/eprint/483

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