Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah pesona PAUD PROSIDING SEMINAR NASIONAL PROGRAM PASCASARJANA Jurnal Pendidikan Ekonomi (JURKAMI) DIKDAS MATAPPA: Jurnal Ilmu Pendidikan Dasar Jurnal Ilmiah Akuntansi Kesatuan @-Publik: Jurnal Administrasi Publik JURNAL REKAYASA KIMIA & LINGKUNGAN International Journal of Economic Entrepreneurship and Business Management
nurfitriana nurfitriana
Jurusan Kimia FMIPA Universitas Syiah Kuala Darussalam Banda Aceh 23111
Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Energy Engineering Environmental Science Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Analisis Penerapan PSAK No. 18 Pada Laporan Keuangan PT. Bank BNI (Persero) Nurfitriana, Nurfitriana; Efrianti, Desi
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 3 (2018): JIAKES Edisi Desember 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v6i3.300

Abstract

Financial Institution Pension Fund Bank BNI is one of the Banks that organizes a Defined Contribution Pension Program with the main activity of holding a Pension Program whose contribution amount is determined based on the ability of participants. The Pension Program organized by the Financial Institution Pension Fund (DPLK) of BNI provides pension benefits that will be received after participants enter retirement age based on the amount of the contribution, length of participation and the rate of growth of funds during the membership period. Pension benefits are paid on a pension basis with cash refund. As a Pension Fund company, PT. Bank Negara Indonesia (Persero) must refer to the provisions / regulations / standards in the determination and management of pension funds specifically PSAK No. 18 governing the retirement benefit program. Presentation of Retirement Benefit Programs in Pension Fund Financial Reports in 2012-2013 PT. Bank Negara Indonesia (Persero) is in accordance with the Statement of Accounting Standards (PSAK) No. 18. Therefore, this study aims to determine the suitability of the application of Financial Accounting Standard Number 18 on the Reporting of Bank Negara Indonesia Pension Fund (Persero). Keywords: pension fund accounting, PSAK no. 18.
Co-Authors Alirmansyah, Alirmansyah Berlian, Ong Dawiyah, Dawiyah Desi Efrianti Destrinelli Destrinelli, Destrinelli Eka Purwanti Fransiska, Cyntia Ijma, Ijma Ilham Maulana Ismaini, Erni Juliani, Tania Muhammad Yusuf Muliadi Ramli PUTRI WULANDARI Saiful Saiful Saputri, Ana Sulaiman, Nandatulloh Jefri Usman Usman