Betha, Djardinno Ashary (2010) Analisis Penerapan Akuntansi Investasi Pada Dana Pensiun Pemberi Kerja (Studi Kasus Pada Dana Pensiun Pemberi Kerja Jiwasraya). S1 thesis, STIE Indonesia Banking School.
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Abstract
This research is intended to observe whether a company has properly complied accounting investment with PABU, PSAK, and KEP-2345/LK/2003 April 4th, 2003. DPPK Jiwasraya is one of many companies that conducts pension fund business and allocates the funds into investment instruments which has been regulated by PMK No.199/KMK/010/2008 December 5th, 2008 about pension fund investment in order to keep being liquid. Examples of investing transactions which are conducted by DPPK Jiwasraya includes bond, stock, and mutual fund. The outcome of the observation and analysis of investment transaction reveals that there are differences in DPPK Jiwasraya accounting record and financial report disclosure. Keywords: accounting investment, pension funds, PSAK 13, PSAK 50
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Mrs. Deli Apsa |
| Date Deposited: | 15 Oct 2020 06:25 |
| Last Modified: | 15 Oct 2020 06:25 |
| URI: | http://repository.ibs.ac.id/id/eprint/1572 |
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