PENERAPAN AKUNTANSI DANA PENSIUN PADA PT. POS INDONESIA (PERSERO) KABUPATEN BULUKUMBA

reski n, ifayani hanurat, agusdiwana Suarni

Abstract


This study aims to determine the procedure and accounting treatment of pension funds applied to postal pension funds whether it is in accordance with the Financial Accounting Standards Guidelines with those applied by the company and compare the procedures and accounting treatment of pension funds applied by postal pension funds and PSAK. This study uses descriptive comparative analysis method in which the company's data regarding pension funds and other data supporting the research are collected then the data is analyzed by describing and comparing the application of pension fund accounting as regulated in PSAK No. 18 in the Post Pension Fund as an institution that manages the Pension Fund. The research object is PT Pos Indonesia (Persero). The results of the study show that the accounting process applied by the Post Pension Fund as a whole is in accordance with the applicable PSAK, which is seen from the amount of pension benefits promised by participants whose value is based on the employee's tenure, years of service and basic pension.


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