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  • 标题:ACCOUNTING PENSION FUND EMPLOYEE RS. JAKARTA ISLAMIC
  • 本地全文:下载
  • 作者:DIAH AYU WIDYA HARNIDYA ; SURYANDARI SEDYO UTAMI
  • 期刊名称:Faculty of Economics
  • 出版年度:2007
  • 卷号:0
  • 期号:0
  • 语种:English
  • 出版社:Faculty of Economics
  • 摘要:By now, the pension fund is not just dominated by state-owned enterprises orstate-owned, but private institutions also now have a lot of pension plans for itsemployees, either managed by themselves or through specialized institutionsthat manage pension funds. Implementation of the pension plans for employeesnot only can provide certainty in the future earnings of employees who provide aretirement benefit, but also with the existence of the program the employee willfeel compelled or motivated to work harder. Pension Funds Jakarta IslamicHospital has six defined benefit pension calculations. Calculations, which arecomposed of Normal Retirement Benefit (MPN), Retirement Diprcepat (MPD),Retirement Postponed (PD), Disability Retirement Benefits (MPC), because theDeath Benefit Pension (MPL / D) and the contribution peseta (IP).. Pensionexpense recognized for the year 2000 amounted to USD 352.4 million,
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