ABSTRACT
Pension Fund as an independent institution to gain the trust funds of a participant's pension program must be managed professionally. Pension fund management policies determine the participants fund investment portfolios. Investment is part of the assets of the Pension Fund which is used to improve the distribution of assets through investment, where investment returns will determine the fate of theretirements.
This study aims to determine the procedures and the accounting treatment of pension funds in particular on investment, whether it is in accordance with the Regulation of the Minister of Finance on the investment of pension funds. This study uses descriptive qualitative analysis where data on pension fund investments were collected and analyzed by describing and comparing the application to the Minister of Finance Regulation.
Object of study is the Pension Fund GKJ (Javanese Christian church) Salatiga. The results showed that the accounting treatment of investment and financial statement presentation Salatiga Pension Fund in accordance with existing regulations. Investment in the financial statements at fair value in the statement of net assets and are presented at cost on the balance sheet.
