Performance Appraisal Model for Pension Fund: Before and After the Application of Good Pension Fund Governance in the Perspective of Political Economy of Accounting

[error in script] (2016) Performance Appraisal Model for Pension Fund: Before and After the Application of Good Pension Fund Governance in the Perspective of Political Economy of Accounting. International Journal of Economics and Finance, 8 (5). pp. 241-251. ISSN 1916-9728

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Official URL: http://www.ccsenet.org/journal/index.php/ijef/issu...

Abstract

This research has long-term objective to reconstruct performance appraisal model for pension fund by taking into
account the fairness of distribution of power and wealth of related parties, namely the employers, pension fund
trustees, and pension fund participants. The specific objective of this research was to elaborate the factors
namely fairness of power and wealth distribution of related parties, namely the employers, pension fund trustees,
and pension fund participants before and after the implementation of Good Pension Fund Governance (GPFG).
This is a descriptive qualitative research by nature using the theory of critical paradigm of Political Economy of
Accounting (PEA). Data collection technique in this study was carried out directly and indirectly on the Pension
Fund of Merdeka University Malang, Central Association of Pension Fund Indonesia (ADPI), KOMDA VI East
Java and surroundings, as well as the Financial Services Authority (OJK). Sources of data for this research were
obtained from informants through observation and interviews in the form of both financial data and also
non-financial. Results of this study are to formulate performance appraisal model for pension fund before GPFG
where the fairness of power and wealth distribution of the employers, pension fund trustees and pension fund
participants, including general management, administration of financial and participation as well as accounting
and investments, while the formulation of the evaluation model of pension funds performance after GPFG where
fairness of power and wealth distribution of the employers, pension fund trustees and pension fund participants
including sixteen guidelines for the application of GPFG.

Item Type: Article
Additional Information: Gaguk Apriyanto NIDN: 0701046701
Uncontrolled Keywords: political economy of accounting, good pension fund governance
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Rita Juliani
Date Deposited: 02 Sep 2020 04:01
Last Modified: 02 Sep 2020 04:01
URI: https://eprints.unmer.ac.id/id/eprint/433

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