MEDIA BISNIS
Vol 4 No 2 (2012): MEDIA BISNIS

PENGGUNAAN FAIR VALUE ATAU HISTORICAL COST DALAM NILAI AKTIVA BERSIH PADA AKUNTANSI INVESTASI REKSA DANA

UMAR ISSA ZUBAIDI (STIE Trisakti)

Article Info

Publish Date
28 Jul 2022

Abstract

At the moment, in indonesia; the usage of mutual fund’s net asset value measurement which is refers to mark to market is still limited. Mostly, it is using historical cost. In fact net asset value of mutual funds that invested on stocks and obligations, which is daily published on mass media, is not as high as shown. It is caused of the value of obligations that lower than historical cost. Since net asset value is not using fair market value or market value, it inflicted a loss upon the investors. According to mutual fund regulation that released by bapepam and psak, the investment manager required to use fair market value or present value for net asset value measurement

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Journal Info
MEDIA BISNIS
Website

Abbrev

mb

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Media Bisnis is biannual publication issued in the month of March and September. Media Bisnis is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business issues that deal with social issues such as management (financial, human ...