Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 3, No 01 (2016): Jurnal Akuntansi dan Bisnis Krisnadwipayana

AKUNTANSI DANA PENSIUN PROGRAM MANFAAT PASTI TERHADAP LAPORAN KEUANGAN STUDI PADA DANA PENSIUN BANK INDONESIA (DAPENBI)

Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA (Fakultas Ekonomi Universitas Krisnadwipayana)
Fenny Dwi Lestari (Fakultas Ekonomi Universitas Krisnadwipayana)



Article Info

Publish Date
27 Sep 2016

Abstract

This study purposesof knowing about implementation the Accounting standards in retirement fund organization called Dana Pensiun. This study analysed qualitatively by comparing the Accounting implementation in Dana Pensiun Bank Indonesia and the Accounting Standards in Indonesia. Source of data are Financial Report provided by Dana Pensiun Bank Indonesia in year 2012 and 2013, also by interview and observation the calculation of retirement fund. The result show that the implementation of Accounting Dana Pensiun Bank Indonesia is accordance with the generally accepted Accounting Standards in Indonesia.

Copyrights © 2016






Journal Info

Abbrev

JABK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ...