ANALISIS PENERAPAN PSAK NO. 36 TENTANG AKUNTANSI KONTRAK ASURANSI JIWA (Studi Kasus PT. Asuransi Jiwasraya (Persero) Cabang Jambi)

PERMATASARI, ARIADNA and Tjandrakirana DP, Rina and Meirawati, Eka (2018) ANALISIS PENERAPAN PSAK NO. 36 TENTANG AKUNTANSI KONTRAK ASURANSI JIWA (Studi Kasus PT. Asuransi Jiwasraya (Persero) Cabang Jambi). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study is to analyze the application of SFAS No. 36 about accounting for life insurance contract at PT. Asuransi Jiwasraya (Persero) Branch of Jambi City. Type of research in this study is qualitative research by using case study research. Data collection methods used in this study are interviews and documentation. Sources of data used in this study are primary data and secondary data. The method of data analysis in this study is descriptive analysis, which defined as a method that is only used to describe, identify, or analyze the results of research but not used to make a conclusion broader. The result showed that PT. Asuransi Jiwasraya (Persero) Branch of Jambi City has not fully implemented SFAS No. 36, since the recognition of other income is not derived from the commissions on reinsurance and commissions profit but rather from the policy payable as well as the recognition and measurement of future benefits liability policy and estimated claims liability are not done by the branch office but by the head office. The company does not make any notes to the financial statements, so there is no accounting policy disclosure. The company should follow the development of the Financial Accounting Standards by applying SFAS No. 36.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	income, expense, liability, life insurance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG8751-9295 Life insurance K Law > K Law (General) > K1241-1287 Insurance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	02 Sep 2019 03:51
Last Modified:	02 Sep 2019 03:51
URI:	http://repository.unsri.ac.id/id/eprint/5249

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