ILCHAM, ALDA (2019) ANALISIS HASIL INVESTASI TERHADAP SOLVABILITAS PADA BPJS KETENAGAKERJAAN. D3 thesis, Fakultas Ekonomi.
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Abstract
ALDA ILCHAM. 2019. 8323164756. Analysis of Investment Results Towards Solvability on BPJS Ketenagakerjaan. DIII Accounting Study Program. Faculty of Economics, State University of Jakarta. This scientific work is backgrounded by the replacement of JAMSOSTEK to become BPJS Ketenagakerjaan, in the management of participant funds to be invested in fulfilling the liabilitiy of participants. With the Government Regulation Number 55 of 2015, BPJS Ketenagakerjaan is different from other general insurance companies that use the Risk-Based Capital method to calculate the solvency of companies. This Scientific Work was written based on the results of an interview by the Accounting Staff of BPJS Ketenagakerjaan. The method used is descriptive quantitative analysis, the data used is primary data through interviews and secondary data through 2014-2017 financial statements. From the results of this study it can be concluded that the return on recognized investment is realized, and does not cut losses on investments that are not realized. BPJS, JKK, JKM, JHT have a return on investment that tends to decrease (not good), and JP tends to go up (good). The liability for the JKK and JKM programs arises when there are guarantee claims, the liabilities of JHT and JP are all participant contributions along with development funds. BPJS, JKK, JKM, JHT investment results and Solvability have a negative relationship (good), and JP have a positive relationship (not good). Keywords: Investment Results, Solvability
| Item Type: | Thesis (D3) |
|---|---|
| Additional Information: | Pembimbing : Dr. Etty Gurendrawati, SE,M.Si,Akt |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Investasi, Manajemen Modal, Kapitalisasi (Management of Investment, Capitalization) |
| Divisions: | Fakultas Ekonomi > D3 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 31 Aug 2019 09:37 |
| Last Modified: | 31 Aug 2019 09:37 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/8014 |
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