ANALISIS AKUNTANSI DANA PENSIUN PADA PT JAYA SEMPURNA DELAPAN

Novia Fauziah Manurung Elfreda Aplonia Lau2 Rina Masithoh Haryadi3

Abstract


This study aims to determine the procedures and treatment of pension fund accounting applied. This research uses a qualitative descriptive analysis method where company data regarding pension funds and other data that supports the research are collected then the data is analyzed by describing and comparing the application of pension fund accounting regulated in PSAK No. 18 to the Pos Pension Fund as an institution that manages the Pension Fund. The object of research is PT Jaya Sempurna 8 Samarinda. The results showed that the preparation of the net asset report, changes in net assets, balance sheet, cash flow and notes to the financial statements of Pt Jaya Sempurna 8 in 2020-2021 was not in accordance with the provisions of PSAK No.18, while the preparation of the profit results report and the report on notes to financial statements at Pt Jaya Sempurna 8 Samarinda in 2020-2021 was in accordance with the provisions of PSAK No.18.


Keywords


Accounting for Postal Pension Funds, PSAK No. 18

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References


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DOI: https://doi.org/10.31293/jma.v13i2.8058

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