Analisis Kekayaan Dan Kualitas Pendanaan Dana Pensiun PT Jamsostek Persero (Studi Kasus Dana Pensiun Pemberi Kerja Dengan Program Pensiun Manfaat Pasti)

Rachmawati, Deasy (2010) Analisis Kekayaan Dan Kualitas Pendanaan Dana Pensiun PT Jamsostek Persero (Studi Kasus Dana Pensiun Pemberi Kerja Dengan Program Pensiun Manfaat Pasti). S1 thesis, STIE Indonesia Banking School.

Text (Naskah Lengkap) Deasy Rachmawati, Ak.-Ibs.pdf - Published Version Restricted to Registered users only Download (893kB)

Abstract

There is to many challenge for many entities in business environment such as competitiveness. They have to create strategies and increase their performance that could made profits for the entity be leader in the market. The most influence factor to create profits is the role of the human resource. If the entity would like to increase their performance, so they should increase the use of human resources but it will make a higher risk for the worker. And therefore, PT Jamsostek Persero created many programs that could cover the risk and one of them that will represent in this study is about Pension Fund. The purpose of this study is to understand development asset of pension fund and funding quality of pension fund. Asset of pension fund and funding quality of pension fund is the most important for the employees. We can know the development of asset of pension fund from surplus or deficit and using profitability ratio, liquidity ratio. funding quality of pension fund by using solvability ratio and adequate fund ratio. The general result of this study is that the asset and the quality of pension fund of PT Jamsostek Persero, pension fund is good. Keywords : Asset of pension fund, funding quality, Surplus/deficit, profitability ratio, liquidity ratio, solvability ratio and adequate fund ratio.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Mrs. Deli Apsa
Date Deposited:	21 Oct 2020 05:28
Last Modified:	18 Jul 2024 03:53
URI:	http://repository.ibs.ac.id/id/eprint/1603

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