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Akuntansi untuk Dana Pensiun

Intan Permatasari

Abstract


ABSTRACTThe purpose of this research is to explain pension fund accounting and find out the purpose of reporting PPIP pensions. This research method uses qualitative methods to explain objects clearly, data sources come from literature studies. Based on the results of this study, pension fund reporting by PPMP organizers periodically provides information on pension program administration, financial condition and investment returns, which are useful for determining pension fund wealth according to the size. of payment obligations.

References


DAFTAR PUSTAKASutjipto Ngumar. 2016 Akuntansi Dana Pensiun di Indonesia. Ekuitas (jurnal ekonomi dan keuangan). Vol. 1 No. 3.Ervina Indri Sari, Desi Efrianti. 2014. Analisis Perbandingan PSAK No. 18 tahun 1994 dan revisi 2010 serta Pengaruhnya Terhadap Laporan Keuangan. Jurnal ilmiah akuntansi kesatuan. Vol. 2 No. 1.Luis Otero-González, Pablo Durán-Santomil, Rubén Lado-Sestayo and Milagros Vivel-Búa. 2021. Active Management, Value Investing and Pension Fund Performance. Vol. 30. no. 3.Sutjipto Nguma, Akuntansi Dana Pensiun di Indonesia, Jurnal Ekuitas Ekonomi dan Keuangan, Vol. 1 No. 3 1997.


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DOI: 10.30595/ratio.v4i1.16210

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ISSN: 2746-0061