ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO. 18 TENTANG AKUNTANSI DAN PELAPORAN PROGRAM MANFAAT PURNAKARYA PADA PT BANK BTPN SAMARINDA --

ABSTRACT
Marselia Kurnia Putri, 2021 "Analysis of the Implementation of Statement
of Financial Accounting Standards Number 18 Accounting and Reporting of
Retirement Benefit Programs at PT Bank BTPN Samarinda". Under guidance by,
Mrs. E. Retno Maninggarjati, S.E., M.Bus., as the first advisor and Mr. Fatahul
Rahman, S.E., M.Si., Ak., CA., as the second advisor. The purpose of this study
was to determine the suitability of the application of the Financial Accounting
Standard Statement Number 18 Accounting and Reporting of the Retirement
Benefit Program at PT Bank BTPN Samarinda. The analytical used in this
research is the Statement of Financial Accounting Standards as a comparison
between PSAK No. 18 on Accounting and Reporting of Benefit
Programs.analytical techniques used in the study is the analysis of the
comparative i.e. Comparing retirement fund financial statements of PT. Bank
BTPN with statement of financial accounting standars PSAK No. 18. Based on the
result of the record-keeping and the reporting of pension fund PT. Bank BTPN
has been in accordance with the statement of accounting standars finance PSAK
No. 18
Keywords: PSAK 18, Pension Fund Accounting, Retirement Benefit Program