SETIANI, ENDAH TRIWAHYU (2020) ANALISIS PENERAPAN PSAK 18 (REVISI 2010) AKUNTANSI DAN PELAPORAN PROGRAM PENSIUN PADA PT TASPEN (PERSERO). D3 thesis, Universitas Negeri Jakarta.
|
Text
Cover.pdf Download (435kB) | Preview |
|
|
Text
Table_Of_Content.pdf Download (106kB) | Preview |
|
|
Text
Chapter1.pdf Download (89kB) | Preview |
|
![[img]](http://repository.fe.unj.ac.id/style/images/fileicons/text.png) |
Text
Chapter2.pdf Restricted to Repository staff only Download (229kB) |
|
|
Text
Chapter3.pdf Restricted to Repository staff only Download (135kB) |
|
|
Text
Chapter4.pdf Download (38kB) | Preview |
|
|
Text
Bibiliography.pdf Download (84kB) | Preview |
Abstract
Endah Triwahyu Setiani, 2020, 1704517016, Analysis of the Application of PSAK 18 (Revised 2010) Accounting and Reporting of Pension Programs at PT TASPEN (Persero). D3 Accounting Study Program. Faculty of Economics. State University of Jakarta. This scientific work aims to find out the causes of differences and similarities in the application of PSAK No. 18 (Revised 2010) by PT TASPEN (Persero) in the assessment and presentation of the financial statements of the pension program. The method used in this research is a qualitative descriptive analysis through observation, interviews, and literature study. The sample taken is 2017-2018. The results of this study indicate that with the adoption of PSAK 18 (Revised 2010) there are many similarities in the asset valuation method, there are many similarities in the presentation between the financial statements of PT TASPEN (Persero) and PSAK 18 (Revised 2010), namely the similarity of several accounts presented by PT TASPEN (Persero). As for differences in the location of account presentation according to the financial statements that the company presents with the application of PSAK 18 (Revised 2010). Keywords: Retirement, Assessment, Presentation,
| Item Type: | Thesis (D3) |
|---|---|
| Additional Information: | Pembimbing : Dr. Rida Prihatni, SE,M.Si, Ak, CA |
| 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) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting) |
| Divisions: | Fakultas Ekonomi > D3 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 21 Sep 2020 03:20 |
| Last Modified: | 21 Sep 2020 03:20 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/9075 |
Actions (login required)
 |
View Item |
