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Isu kritis akuntansi : studi kasus transformasi PT Jamsostek (Persero) menjadi BPJS Ketenagakerjaan

Ludovicus Sensi W. (Pembimbing/Promotor) - ; Ayu Dahniar Kusuma Indriyanti - ;

This thesis discusses the changes from the accounting viewpoint that occurs due to the transformation of PT Jamsostek (Persero) into BPJS Ketenagakerjaan with nonprofit principle. This study is a qualitative study which will be described in descriptive analysis. It will show how the financial statements and the accounting standards used by BPJS Ketenagakerjaan and administered employment social security programs. It will define the allocation of surplus and expense in the administration of employment social security programs. This research will also discuss other critical accounting issues that arise due to the transformation of PT Jamsostek (Persero) into BPJS Ketenagakerjaan which will be reviewed in terms of legality, taxation and government accountability.Ada tabel


Ketersediaan

Call NumberLocationAvailable
8638PSB lt.2 - Karya Akhir1
PenerbitDepok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2014
Edisi-
SubjekFinancial statements
Insurance
Social security
Accounting standards
Woker\'s compensation
ISBN/ISSN-
Klasifikasi-
Deskripsi Fisikxv, 118 p. : il. ; 30 cm.
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data

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