ANALISIS PENERAPAN PSAK 18 MENGENAI AKUNTANSI DAN PELAPORAN PROGRAM MANFAAT PURNAKARYA PADA DANA PENSIUN PT. BNI JAKARTA TAHUN 2014-2015

MARIANA, CINDY ADINDA (2017) ANALISIS PENERAPAN PSAK 18 MENGENAI AKUNTANSI DAN PELAPORAN PROGRAM MANFAAT PURNAKARYA PADA DANA PENSIUN PT. BNI JAKARTA TAHUN 2014-2015. D3 thesis, Universitas Negri Jakarta.

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Abstract

Cindy Adinda Mariana. 8323145368. Analysis of Application PSAK 18 Accounting and Reporting of Retirement Benefits Plans for PT. BNI Jakarta Pension Fund 2014-2015. Program Studi DIII Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This paper aims to determine the suitability of the implementation of PSAK 18 in PT. BNI Jakarta with applicable accounting standard. This research uses descriptive qualitative method, and data collection techniques through observation, interview and literature study. Based on the summary, this research proves that accounting treatment in PT. BNI pension fund already in accordance with applicable standard. And disclosures in the form of reporting in the financial statement are in accordance with PSAK 18. Therefore, with conformity shall PT. BNI pension fund more credible in order to prepare a consistent financial statement according to PSAK 18 Keywords: Pension fund, PSAK 18

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