IMPLEMENTASI PSAK 109: INSTRUMEN KEUANGAN DALAM PENGELOLAAN DANA PENSIUN DI BPJS KETENAGAKERJAAN

MARDYAH ALVIANI BATUBARA, . (2024) IMPLEMENTASI PSAK 109: INSTRUMEN KEUANGAN DALAM PENGELOLAAN DANA PENSIUN DI BPJS KETENAGAKERJAAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini berjudul "Implementasi PSAK 109: Instrumen Keuangan dalam Pengelolaan Dana Pensiun di BPJS Ketenagakerjaan" bertujuan untuk menginvestigasi proses implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) 109 (PSAK 71) dalam pengelolaan dana pensiun di BPJS Ketenagakerjaan. Mengingat pentingnya dana pensiun dalam memastikan kesejahteraan finansial di masa tua, BPJS Ketenagakerjaan memiliki peran signifikan dalam mengelola program jaminan pensiun dan jaminan hari tua bagi pesertanya. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara mendalam dengan pihak terkait di BPJS Ketenagakerjaan serta analisis dokumen terkait implementasi PSAK 109. Hasil penelitian menunjukkan bahwa implementasi PSAK 109 di BPJS Ketenagakerjaan telah sesuai dengan standar yang ditetapkan, meskipun terdapat beberapa tantangan dalam proses penyesuaian kebijakan dan sistem informasi keuangan. Temuan ini diharapkan dapat memberikan kontribusi bagi pengembangan teori akuntansi keuangan serta memberikan panduan praktis bagi BPJS Ketenagakerjaan dan lembaga sejenis dalam meningkatkan transparansi dan akuntabilitas pengelolaan dana pensiun. ***** This research entitled “Implementation of PSAK 109: Financial Instruments in the Management of Pension Funds at BPJS Ketenagakerjaan” aims to investigate the implementation process of Statement of Financial Accounting Standards (PSAK)109 (PSAK 71) in the management of pension funds at BPJS Ketenagakerjaan. Given the importance of pension funds in ensuring financial well-being in old age, BPJS Ketenagakerjaan has a significant role in managing pension and old-age insurance programs for its participants. This research uses a qualitative approach with a case study method. Data were obtained through in-depth interviews with relevant parties at BPJS Ketenagakerjaan as well as document analysis related to the implementation of PSAK 109. The results showed that the implementation of PSAK 109 in BPJS Ketenagakerjaan was in accordance with the established standards, although there were some challenges in the process of adjusting policies and financial information systems. The findings are expected to contribute to the development of financial accounting theory and provide practical guidance for BPJS Ketenagakerjaan and similar institutions in improving transparency and accountability in pension fund management.

Item Type: Thesis (Sarjana)
Additional Information: 1). Dwi Handarini, S.Pd, M.Ak. ; 2). Gentiga Muhammad Zairin, S.E., M.Ak., CA, CPSAK
Subjects: Ilmu Sosial > Asuransi
Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions: FE > D IV Akuntansi Sektor Publik
Depositing User: Mardyah Alviani Batubara .
Date Deposited: 14 Aug 2024 00:51
Last Modified: 14 Aug 2024 00:51
URI: http://repository.unj.ac.id/id/eprint/49865

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