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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION
Pratiwi, Bela Harti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Enhancing Business Accountability through Effective Pension Fund Accounting and Reporting Pratiwi, Bela Harti; Daulay, Aqwa Naser; Hermain, Hendra
Journal of Applied Business Administration Vol 9 No 2 (2025): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.10653

Abstract

The purpose of this study was to describe the implementation of PSAK No. 18 accounting and reporting of retirement benefit programs at DAPENBUN Regional 2 Medan. This research is qualitative in nature using observation, in-depth interviews with various parties in DAPENBUN, and documentation studies of the financial statements for 2023-2024. The data were analyzed descriptively based on four aspects of PSAK No.18, namely recognition, measurement, presentation, and disclosure. The conclusion shows that most of the provisions have been implemented, but there are some obstacles in disclosing financial risks, membership details, and the identity of the independent actuary. These findings are expected to be the basis for improving pension fund reporting in the future. This research contributes through a comprehensive implementation that not only assesses formal compliance but also accountability to pension funds. The findings and recommendations can be used as a reference for improving the reporting and management of pension funds in accordance with PSAK No.18. This research only covers one pension fund institution and has not examined a wider range of stakeholders or cross institutional comparisons .
Co-Authors Aqwa Naser Daulay Hermain, Hendra