Article Per Year (5 Year)
p-Index From 2020 - 2025
0.882
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Bisnis Terapan Jurnal Bina Akuntansi
Diah Anugrah Sharasanti
Prodi Akuntansi Politeknik Ubaya, Surabaya
Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Bisnis Terapan

 1 
ANALISIS PENILAIAN KINERJA KEUANGAN PADA DANA PENSIUN UNIVERSITAS SURABAYA Diah Anugrah Sharasanti; Ratnawati Hari Prayitno
Jurnal Bisnis Terapan Vol. 1 No. 01 (2017): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (937.377 KB) | DOI: 10.24123/jbt.v1i01.328

Abstract

In accordance with the Act of Pension Fund, Number 11 of 1992, the participant fee is one of the pension fund assets which should be managed in line with the investment guideline outlined by the founder and investment regulation set by the ministry. The financial performance can be assessed by comparing the finance ration and the standard ratio. In addition, it can be evaluated by comparing the finance ratio of the current year and the fiancé ratio of the previous years. This research was aimed at analyzing the financial performance of the pension fund. The subject of this research is the Pension Fund of University of Surabaya, a pension fund from the employer with fixed benefits for participants and the parties entitled. The measurement of the financial performance was conducted for the financial statement of 2011 to 2016 and it refers to the ratio of the performance evaluation of the pension fund ADPI, that is, calculating and analyzing the ratio of ROI, Operating Cost Efficiency, Investment Cost Efficiency, Fund Sufficiency Ratio, Pension fund growth ratio. The result of the study showed that the financial performance of pension fund of University of Surabaya was categorized as “good” and ranked as level one quality.
Co-Authors Anggraini, Sinta Aprilia Putri Axshelby, Olivya Balqis Devica, Sadana Harjanto, Gloria Mariana Kristanti Martantina, Levi Puspitasari, Ni Putu Ayu Ratnawati Hari Prayitno Tedjokusumo, Edith Primadiana Tjahjono, Josephine Kurniawati