{"data":{"id":121,"url":"https:\/\/repo.xbbh.net\/items\/121","status":"published","type":"thesis","title":"PENERAPAN PSAK 18 MENGENAI AKUNTANSI DAN PELAPORAN PROGRAM MANFAAT PURNAKARYA PADA BANK RAKYAT INDONESIA (BRI)","title_alt":null,"abstract":"Dana pensiun adalah program manajemen pendapatan karyawan yang dapat disisihkan selama masa kerja dan diinvestasikan sehingga ketika karyawan pensiun, mereka menerima uang pensiun secara teratur selama masa hidup mereka. Manajer dana pensiun dalam penyajian laporan keuangan harus mengacu pada aturan yang berlaku. Pedoman pengorganisasian laporan keuangan untuk dana pensiun telah diatur dalam Undang-Undang No. 11. Tahun 1992. Selain itu, harus konsisten dengan PSAK (Pernyataan Standar Akuntansi Keuangan) No. 18. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis penerapan PSAK No. 18 tentang pengelolaan dana pensiun di Bank Rakyat Indonesia (BRI). Metode penelitian yang digunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa keseluruhan pengelolaan dana pensiun Bank Rakyat Indonesia (BRI) sudah sesuai dengan PSAK No. 18.","abstract_alt":null,"creators":[{"role":"author","family_name":"Rosmiati","given_name":"Dede","orcid":null,"national_id":null},{"role":"advisor","family_name":"Sukadwilinda","given_name":null,"orcid":null,"national_id":null}],"year":2019,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP BANDUNG","id_number":null,"thesis_level":"diploma","publication_status":"published","refereed":null,"keywords":["Kata kunci : Pelaporan","Manfaat Punakarya","dan Pernyataan Standar Akuntansi Keuangan 18."],"language":"id","subjects":[],"divisions":[{"code":"62401","name":"D3 Akuntansi","pddikti_code":"62401"}],"citation":"Rosmiati, Dede (2019) PENERAPAN PSAK 18 MENGENAI AKUNTANSI DAN PELAPORAN PROGRAM MANFAAT PURNAKARYA PADA BANK RAKYAT INDONESIA (BRI). UNIVERSITAS SANGGA BUANA YPKP BANDUNG.","documents":[{"name":"COVER.pdf","section":"cover","mime_type":"application\/pdf","size":41850,"sha256":"95b337aa88344e67590943291cf5d853cec5be60f126d0dd3c1f0b34beaf2c60","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/121\/files\/3656\/COVER.pdf"},{"name":"DAFTAR_ISI.pdf","section":"front_matter","mime_type":"application\/pdf","size":504603,"sha256":"8f61fb861ea5e21faa6539b79ef93e07653e839aace4436d7d66dd4ed1e7dba7","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/121\/files\/3657\/DAFTAR_ISI.pdf"},{"name":"DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":30966,"sha256":"c0b86073c2737d602cc30613077c487b0612fad9bc486d286edcfcd743c13fa3","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/121\/files\/3658\/DAFTAR_PUSTAKA.pdf"}],"published_at":"2019-11-11T04:26:32+00:00","updated_at":"2026-10-31T06:38:28+00:00"}}