ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO.18 MENGENAI PROGRAM PEMBAYARAN DANA PENSIUN PADA PT. PUPUK SRIWIDJAJA (PUSRI)

MAGHFIRA, DENA and Saftiana, Yulia and Sari, Rela (2018) ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO.18 MENGENAI PROGRAM PEMBAYARAN DANA PENSIUN PADA PT. PUPUK SRIWIDJAJA (PUSRI). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the procedures and the accounting treatment applied to the pension fund pension Pusn whether in accordance with the guidelines of Financial Accounting Standards adopted by the company as well as to compare the procedures and the accounting treatment adopted by the pension fund pensions and SFAS Pusri This study used a qualitative descriptive analysis method where the company data on pension funds as well as other data that supports research collected data is then analyzed and compared by describing the implementation of the pension funds are regulated accounting Wider SFAS No. 18 at the Pusri Pension Fund as an institution that manages pension fund. Research object is PT. PUSRI. Research results show that the process adopted by the Pusri Pension Fund as a whole in accordance with GAAP applicable that can be seen from the magnitude of the promised retirement benefits of participants who judged on the period of employment, factors gratuity and pension income basis.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pusri Pension Fund Accounting, SFAS No.18
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	08 Oct 2019 05:39
Last Modified:	08 Oct 2019 05:39
URI:	http://repository.unsri.ac.id/id/eprint/11126

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