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      "publisher": "Canadian Center of Science and Education",
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      "creators": [
        {
          "name": {
            "honourific": null,
            "given": "Gaguk",
            "lineage": null,
            "family": "Apriyanto"
          },
          "id": "gaguk.apriyanto@unmer.ac.id"
        },
        {
          "id": null,
          "name": {
            "family": "Sukoharsono",
            "lineage": null,
            "honourific": null,
            "given": "Eko Ganis"
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          "name": {
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      "note": "Gaguk Apriyanto\r\n\r\nNIDN: 0701046701",
      "title": "A Critical Analysis on Pension Fund Performance : An Assessment in The Perspective of Political Economy of Accounting",
      "abstract": "This study aims to assess the performance of the Pension Fund based on the perspective of Political Economy of\r\nAccounting (PEA). This study is a multiple case study analysis, with three (3) study sites, Pension Fund A, B,\r\nand C.\r\nThe results showed that the financial performance of the Pension Fund A is excellent, but the hegemony and\r\ndomination of the employer and the board of trustees is quite high, resulting in the detriment of the interests of\r\npension fund in the form of delay to raise pension benefits. The financial performance of the Pension Fund B is\r\ngood, yet hegemony and dominance of the employer and the board of trustees is quite high, resulting in the\r\ndetriment of the interests of pension fund in the form of a decrease in the value of pension benefits. The financial\r\nperformance of the Pension Fund C is not good, hegemony and domination of the employer and the board of\r\ntrustees is high enough, which harms the interests of the pension fund in the form of increased pension benefits\r\nand transparency of fund management information. The situation illustrates that hegemony and domination has\r\noccurred by employers and administrators in the Pension Fund A, B, and C. The three pension funds have failed\r\nto provide justice and prosperity to the retired people.\r\nNecessary is regulations to reduce the hegemony and domination of employers and board of trustees of pension\r\nfunds, so that the distribution of power and wealth is more equitable",
      "publication": "International Journal of Business and Management",
      "keywords": "performance, political economy of accounting, power distribution, welfare distribution, hegemony",
      "date_type": "published",
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