ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO.18 MENGENAI PROGRAM PEMBAYARAN DANA PENSIUN PADA PT. PUPUK SRIWIDJAJA (PUSRI)
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Institusion
Universitas Sriwijaya
Author
DENA MAGHFIRA (STUDENT ID : 01031481619032)
Yulia Saftiana (LECTURER ID : 0001076702)
Rela Sari (LECTURER ID : 0006067202)
Yulia Saftiana (LECTURER ID : 0001076702)
Rela Sari (LECTURER ID : 0006067202)
Subject
HF5601 Accounting
Datestamp
2019-10-08 05:39:03
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.
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.
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