Institutional Repository | Satya Wacana Christian University: Perlakuan Akuntansi Investasi Dana Pensiun Pemberi Kerja: studi Kasus Dana Pensiun GKJ Salatiga

ABSTRACT

Pension Fund as an independent institution to gain the trust funds of a participant's
pension program must be managed professionally. Pension fund management policies
determine the participants fund investment portfolios. Investment is part of the assets of the
Pension Fund which is used to improve the distribution of assets through investment, where
investment returns will determine the fate of theretirements.
This study aims to determine the procedures and the accounting treatment of pension
funds in particular on investment, whether it is in accordance with the Regulation of the
Minister of Finance on the investment of pension funds. This study uses descriptive
qualitative analysis where data on pension fund investments were collected and analyzed by
describing and comparing the application to the Minister of Finance Regulation.
Object of study is the Pension Fund GKJ (Javanese Christian church) Salatiga. The
results showed that the accounting treatment of investment and financial statement
presentation Salatiga Pension Fund in accordance with existing regulations. Investment in
the financial statements at fair value in the statement of net assets and are presented at cost
on the balance sheet.
Keywords: Investment, Retirement Fund Financial Statements.