PENERAPAN PSAK NO. 18 DANA PENSIUN PADA PT TUNAS JAYA PERKASA KALIORANG KABUPATEN KUTAI TIMUR PERIODE 2019-2020

Yohanes Kia¹, Imam Nazarudin Latif2 Sunarto3

Abstract


The basic theory used is financial accounting, PSAK No. 18, pension funds, pension fund financial reports, pension fund regulations and Law Number 11 of 1992 Pension Funds. As for research techniques carried out by field research and library research. The analytical tools used in this study are pension fund financial reporting and PSAK 18 which consist of financial reports on net assets, changes in net assets, balance sheets, calculation of results of operations, cash flows and conformity of pension fund financial reporting.               Based on the results of this study, it shows that the application of PSAK No. 18 Pension Funds at PT. Tunas Jaya Perkasa Kaliorang East Kutai Regency for the 2019-2020 period it can be concluded that the financial reporting of pension funds at PT. Tunas Jaya Perkasa for the 2019-2020 period is in accordance with the Statement of Financial Accounting Standards No. 18.

Keywords


PSAK No. 18, Pension. Net Assets. Change In Net Assets. Balance Sheet. Calculation of Results of Operations and Cash Flow.

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References


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DOI: https://doi.org/10.31293/jma.v13i2.7848

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