IMPLEMENTATION OF PSAK 109: FINANCIAL INSTRUMENTS IN PENSION FUND MANAGEMENT AT BPJS EMPLOYMENT

Abstract

The importance of having adequate retirement funds becomes increasingly clear. This research aims to examine implementation of psak 109: financial instruments in pension fund management at bpjs employment. The method used is a qualitative method. The sampling technique for this study used purposive sampling. Purposive sampling is a method of selecting samples based on certain criteria that are relevant to the study (Sugiyono, 2019). The research sample consisted of employees of the Assistant Deputy for Accounting Policy and Systems, who have the role of planning, coordinating, and controlling the development of accounting policies and accounting information systems for the agency, as well as employees of the Assistant Deputy for Accounting Reporting and Analysis, who play a role in directing the process of preparing monthly and annual financial reports, and directing the analysis of financial reports and developing financial information according to stakeholder needs. BPJS Employment also applies the principle of accountability by documenting every financial transaction carefully and complying with applicable regulations.