ANALISIS PENERAPAN PSAK NO 18 TENTANG AKUNTANSI DANA PENSIUN PADA PT. POS INDONESIA (Persero) KANTOR CABANG TELUK KUANTAN

Abstract

This study aims to determine whether the pension fund accounting records applied to the pension fund of PT. Pos Indonesia Teluk Kuantan Branch Office complies with the Statement of Financial Accounting Standards PSAK No.18. The type of research used in this research is descriptive qualitative. Data collection based on interview results. and the financial reports of PT. Pos Indonesia Kuantan Bay Branch Office. Based on the research results, the application of PSAK No.18 regarding pension fund accounting can be concluded that the recording and reporting of PT. Pos Indonesia Teluk Kuantan Branch Office complies with the Application of Financial Accounting Standards PSAK No.18.