Sharasanti, Diah Anugrah and HP, Ratnawati (2017) ANALISIS PENILAIAN KINERJA KEUANGAN PADA DANA PENSIUN UNIVERSITAS SURABAYA. Jurnal Bisnis Terapan, 1 (1). ISSN 2580-4928
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Abstract
In accordance with the Act of Pension Fund, Number 11 of 1992, the participant fee is one of the pension fund assets which should be managed in line with the investment guideline outlined by the founder and investment regulation set by the ministry. The financial performance can be assessed by comparing the finance ration and the standard ratio. In addition, it can be evaluated by comparing the finance ratio of the current year and the fiance ratio of the previous years. This research was aimed at analyzing the financial performance of the pension fund. The subject of this research is the Pension Fund of University ofSurabaya, a pension fund from the employer with fixed benefits for participants and the parties entitled. The measurement of the financial performance was conducted for the financial statement of2011 to 2016 and it refers to the ratio of the performance evaluation of the pension fund ADP/, that is, calculating and analyzing the ratio of ROI, Operating Cost Efficiency, Investment Cost Efficiency, Fund Sufficiency Ratio, Pension fund growth ratio. The result of the study showed that the financial performance of pension fund of University of Surabaya was categorized as "good" and ranked as level one quality.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | pension fund, financial performance. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Polytechnic > Diploma in Accounting |
| Depositing User: | Eko Setiawan 194014 |
| Date Deposited: | 24 Jan 2018 06:53 |
| Last Modified: | 24 Jan 2018 06:53 |
| URI: | http://repository.ubaya.ac.id/id/eprint/31528 |
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