Analisis Prosedur Pengelolaan Dana Pensiun Melalui Aplikasi Dapenbun Online Pada PT Perkebunan Nusantara III Medan

Authors

  • Kharisma Syahputri State Islamic University of North Sumatra
  • Siti Aisyah State Islamic University of North Sumatra

DOI:

https://doi.org/10.56916/jimab.v3i3.1050

Keywords:

Pension funds, Management, Dapenbun Application, Procedure

Abstract

Pension funds are an important element in ensuring the sustainability of employee welfare in old age. PT Perkebunan Nusantara III (Persero), a state-owned company operating in the plantation sector, faces challenges in managing pension funds involving thousands of active and retired employees. In an effort to improve efficiency and transparency, the company adopted the Dapenbun Online application as a technology-based solution. This study aims to analyze pension fund management procedures at PT Perkebunan Nusantara III (Persero) Medan City using the Dapenbun Online application. The data obtained in this study were collected through in-depth interviews, literature studies, and direct observation of the Dapenbun Online application. The results showed that the Dapenbun Online application has had a significant impact on the administration process, calculation of pension benefits, and financial reporting. On the other hand, some challenges remain, such as the need to optimize application features and increase digital literacy among users, both active employees and retirees.

References

Ahmad Yani. (2020). Manajemen Keuangan Pensiun. Jakarta:. Gramedia.

Damanhuri, A., & Fachruddin, D. (2016). Pengaruh Karakteristik Demografi dan Keuangan Karyawan Terhadap Partisipasi dalam Program Dana Pensiun Iuran Definitif (DPK). Jurnal Akuntansi dan Keuangan, 20(2), 123-134.

Dasmahadi, S. (2018). Peranan Dana Pensiun dalam Meningkatkan Kesejahteraan Masyarakat. Yogyakarta: CV Buana Pustaka.

Gata, Windu, Virda Mega Ayu, and Achmad Bayhaqy. "Perancangan Modul Persetujuan Otomatis dan Klasifikasi pada Sistem Persetujuan Lapor Diri Pensiun Menggunakan FSA." Jurnal JTIK (Jurnal Teknologi Informasi dan Komunikasi) 7.1 (2023): 1-7.

Ghazali, D., & Suryadi, A. (2017). Analisis Faktor-Faktor yang Mempengaruhi Minat Karyawan untuk Mengikuti Program Dana Pensiun Manfaat Definitif (DPLK) di PT. X. Jurnal Manajemen dan Kewirausahaan, 18(2), 234-245.

Hafara, Gilang Nata (2022) Analisis Kesesuaian PSAK 18 Terhadap Penerapan Dana Pensiun Pada Dana Pensiun BPDL. KTTA thesis, Politeknik Keuangan Negara STAN.

Indrajit, R. E. (2001). Evolusi Perkembangan Teknologi Informasi. Renaissance Research Centre.

Mulyadi, H. (2020). "Transformasi Digital dalam Pengelolaan Keuangan Perusahaan." Jurnal Manajemen Keuangan, 12(3), 45-56.

Mulyadi. (2017). Akuntansi Dana Pensiun. Alfabeta.

Nasution, D. A. F., & Aslami, N. (2023). ANALISIS PENGELOLAAN DANA PENSIUN PADA KARYAWAN DI PERUSAHAAN PT. PERKEBUNAN NUSANTARA III (PERSERO) DI KOTA MEDAN. Neraca: Jurnal Ekonomi

PT Perkebunan Nusantara III (Persero). (2023). "Panduan Penggunaan Aplikasi Dapenbun Online."

Pusdiklat Keuangan Negara. (2021). "Digitalisasi dalam Pengelolaan Dana Pensiun: Studi Kasus di Indonesia."

Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Suryadi, T. (2021). "Pengelolaan Dana Pensiun di Era Digital." Jurnal Ekonomi dan Keuangan, 15(3), 245-259.

Susilo, A. (2014). Dana Pensiun: Konsep, Kelembagaan, dan Regulasi. Jakarta: Penerbit Universitas Indonesia.

Utami, Irva Novriza, Shita Tiara, and Debbi Chyntia Ovami. "Analisis Pengelolaan Investasi Dana Pensiun Perkebunan (Studi Kasus PT. Perkebunan Nusantara IV Medan)." Jasmien 2.02 (2022).

Downloads

Published

2024-12-30

How to Cite

Syahputri, K., & Aisyah, S. (2024). Analisis Prosedur Pengelolaan Dana Pensiun Melalui Aplikasi Dapenbun Online Pada PT Perkebunan Nusantara III Medan . Journal of Innovation in Management, Accounting and Business, 3(3), 280–284. https://doi.org/10.56916/jimab.v3i3.1050

Issue

Vol. 3 No. 3 (2024)

Section

Articles

License

Copyright (c) 2024 Kharisma Syahputri, Siti Aisyah

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

An author who publishes in the Journal of Innovation in Management, Accounting and Business (JIMAB) agrees to the following terms:

  1. Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
  2. The author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgement of its initial publication in this journal.
  3. The author is  permitted and encouraged to post his/her  work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work

Most read articles by the same author(s)