Analisis Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) No 18 Akuntansi Dana Pensiun pada PT Bank BTPN Makassar

Asrawati Yunus. 2023. Analysis of the Application of Statement of Financial Accounting Standars (PSAK) No. 18 Pension Fund Accounting at PT Bank BTPN Makassar, supervised by Fitri and Nur Rachma.
This study aims to determine the recording of pension fund accounting applied to PT Bank BTPN Makassar based on statement of Financial Accounting Standars (PSAK) No 18. The type of research used in qualitative descriptive research. Data collection based on survey results and financial statements of PT Bank BTPN Makassar. The analytical technique used in the study is comparative descriptive analysis, which is to compare the financial statements of PT Bank BTPN Makassar with statement of financial accounting standars (PSAK) No 18.
Based on the results of the research on the Application of Financial Accounting Standard Statement (PSAK) No. 18 regarding pension fund accounting, it can be concluded that the recording and reporting of PT Bank BTPN Makassar is by the Implementation of Financial Accounting Standard PSAK No. 18.