Habibah, Siti (2010) EVALUASI ATAS PENGAKUAN PIUTANG UNFUNDED LIABILITY PROGRAM TABUNGAN HARI TUA PNS PT.TASPEN (PERSERO) TAHUN 2007-2008. S1 thesis, Universitas Mercu Buana.
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Abstract
The purposes of this research is to know if unfunded liability receivable recognition of Tabungan Hari Tua PNS program that managed by PT Taspen following the accounting principles. This research was using the diskriptif kualitatif and kuantitatif methode. The result of the research show that Governmnent as the creditor didn’t record and recognize about unfunded liability Tabungan Hari Tua PNS program eventhought PT Taspen has exposed this amount of unfunded liability in balance sheet, so the assets were overstated. This treatment were not obey the accounting principles about assets and liability recognition. But the stressing solution of unfunded liability in Tabungan Hari Tua PNS program not only from the accounting side. The more important is Government initiatives to maintain the going concern of PT Taspen as the State Owned Company in Indonesia that managed the program and the sustainability of the program by improve the program design. Key word : receivable, unfunded liability of THT Program, recognition, accounting principles.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK.10 352 |
| Call Number: | SE/AK/10/435 |
| NIM/NIDN Creators: | 43208110386 |
| Uncontrolled Keywords: | receivable, unfunded liability of THT Program, recognition, accounting principles. |
| Subjects: | 200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.43 Muamalat/Muamalat > 297.437 Treaty, Debts and receivables, Pawn/Perjanjian, Hutang-piutang, Gadai 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 10 Dec 2010 15:28 |
| Last Modified: | 25 Nov 2025 03:24 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/23458 |
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