@thesis{thesis,
		author={Betha  Djardinno Ashary},
		title ={Analisis Penerapan Akuntansi Investasi Pada Dana Pensiun Pemberi Kerja (Studi Kasus Pada Dana Pensiun Pemberi Kerja Jiwasraya)},
		year={2010},
		url={http://repository.ibs.ac.id/1572/},
		abstract={This  research  is  intended  to  observe  whether  a  company  has  properly  complied accounting  investment  with  PABU,  PSAK,  and  KEP-2345/LK/2003  April  4th, 2003.  DPPK  Jiwasraya  is  one  of  many  companies  that  conducts  pension  fund business  and  allocates  the  funds  into  investment  instruments  which  has  been regulated  by  PMK  No.199/KMK/010/2008  December  5th,  2008  about  pension fund investment in order to keep being liquid. Examples of investing transactions which are conducted by DPPK Jiwasraya includes bond, stock, and mutual fund. The  outcome  of  the  observation  and  analysis  of  investment  transaction  reveals that  there  are  differences  in  DPPK  Jiwasraya  accounting  record  and  financial report disclosure.
Keywords: accounting investment, pension funds, PSAK 13, PSAK 50}
		}