Authors:

A. A. N. B. DWIRANDRA

Abstract:

“Accounting has power to control organization and social activities throughnumbers stated on the financial report. One way to produce these magnificentnumbers is through the match of accounting treatment with accounting standard.This article criticizes whether the need of accounting standard on propertyinvestment of the pension fund has sufficiently been accommodated by PSAK 18.This study is motivated by an expectation that PSAK 18 does not providesufficient support on the matter, because firstly, management of pension funddoes not use PSAK 18 as the only basis for financial reporting; secondly, pensionfund transactions is unique and develop rapidly thus the existing standard is notsufficient.The result shows that PSAK 18 has not been able to sufficientlyaccommodate the need of accounting standard on property investment related tomeasurement concept and presentation of the following transactions (1) jointlyacquired investment asset; (2) the appropriate and inappropriate investmentaccording to investment direction; (3) differences in investment status; and (4)notes on financial report. It is recommended to revise PSAK 18 by adjustingsentences and adding clauses.”

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PDF:

https://jurnal.harianregional.com/jiab/full-2634

Published

2021-11-09

How To Cite

DWIRANDRA, A. A. N. B.. KECUKUPAN PSAK 18 TENTANG AKUNTANSI DANA PENSIUN DALAM MENGAKOMODASI KEBUTUHAN STANDAR AKUNTANSI INVESTASI TANAH DAN BANGUNAN.Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 5, n. 1, jan. 2010. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-2634. Date accessed: 28 Aug. 2025.

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Issue

Vol 5 No 1 (2010)

Section

Articles

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