HARIYANTI, RIYANA EKA (2020) PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 18 TENTANG AKUNTANSI DAN PELAPORAN PROGRAM MANFAAT PURNAKARYA PADA PENYUSUNAN LAPORAN KEUANGAN DANA PENSIUN PEGAWAI BANK BPR JAWA TIMUR. Diploma thesis, STIE MAHARDHIKA SURABAYA.
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Abstract
This study was conducted to find out about the compiling of financial statements of the Retired Funds at Bank BPR Jatim Employees in East Java whether it was already appropriate or not with the Financial Accounting Standards which is applicable based on Statement of Financial Accounting Standards (PSAK) No. 18. All instance relating to accounting and financial statements of Retired Funds at Bank BPR Jatim Employee are the focus of researchers to be studied and analyzed in order to obtain the expected research results. This study uses a qualitative method design. In this methode the researcher will analyze the data obtained from the research object in order to obtain relevant information by describing and comparing between the financial statements of Retired Fund at Bank BPR Jatim Employee in period 31 December 2018 and PSAK No. 18 The results of this study showed that all of the accounting process and preparation of the financial statements of Retired Funds at Bank BPR Jatim employees have applied the Financial Accounting Standards based on Statement of Financial Accounting Standards (PSAK) No. 18 regarding Accounting and Reporting the Benefits of the Retirement Program.
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | PSAK No. 18, Laporan Keuangan Dana Pensiun |
| Subjects: | Akuntansi |
| Divisions: | S1 Akuntansi |
| Depositing User: | Unnamed user with email lib.stiemahardhika@gmail.com |
| Date Deposited: | 13 May 2020 06:43 |
| Last Modified: | 10 Jan 2023 07:45 |
| URI: | http://repository.stiemahardhika.ac.id/id/eprint/1548 |
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