EVALUASI PENERAPAN PEDOMAN AKUNTANSI DAN PENILAIAN INVESTASI DANA PENSIUN STUDI KASUS DANA PENSIUN SARI HUSADA

FITRIYANA, RISTA EVA (2013) EVALUASI PENERAPAN PEDOMAN AKUNTANSI DAN PENILAIAN INVESTASI DANA PENSIUN STUDI KASUS DANA PENSIUN SARI HUSADA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRACT The author contends that retirement is time someone stops working and earning. Most of the people who was earning less aware of sources of funding that will be available at retirement age. The community should start to set aside some of the money from his earnings. To be able to perform the required activities of the financial institution and the role of the company, so from that moment many large companies provide a way out of this problem, namely by establishing an Employer Pension Fund program. It's what makes the Government makes the rules and guidelines concerning the management of pension funds. In the management of the Fund, any company that has a program of pension funds have a way to manage these funds in order to produce a return for the company. This can be realized through investment to other companies in the form of short term and long term. The author would like to know whether the Pension Fund program Sari Husada were in accordance with the regulations, namely PER-05/BL/2012. The discrepancy in accounting guidelines and valuation of pension fund investment Sari Husada is the name of the account that is not in accordance with the new regulations, and assessment of the investment has not been in accordance with the regulations, for which the author restricts research on accounting guidelines and valuation of a pension fund investment, because the investment is one of the sources of income of pension funds. Therefore, in this final Task, write the author chose the title research as follows: “EVALUASI PENERAPAN PEDOMAN AKUNTANSI DAN PENILAIAN INVESTASI DANA PENSIUN STUDI KASUS DANA PENSIUN SARI HUSADA”. Key words: investments, retirement funds, Pension Fund guidelines, Sari Husada

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Nurrahma Restia
    Date Deposited: 03 May 2014 17:25
    Last Modified: 03 May 2014 17:25
    URI: https://eprints.uns.ac.id/id/eprint/14017

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