FAUZIAH, INTAN NUR (2016) ANALISA PERLAKUAN AKUNTANSI ATAS PREMI ASURANSI KEBAKARAN BERDASARKAN PSAK NO 28 PADA PT JASA RAHARJA PUTERA KANTOR CABANG SURABAYA. Diploma thesis, STIE PERBANAS SURABAYA.
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Abstract
This research was conducted at PT Jasaraharja Putera Branch Office Surabaya, which aims to analyze the recognition, measurement, recording, presentation and disclosure of fire insurance premiums in accordance with SFAS 28, 2015 in PT Jasaraharja Putera Branch Office Surabaya. The method used is descriptive and qualitative methods. The results showed that PT Jasaraharja Putera Branch Office Surabaya recognizes revenue when realized that the current transaction has been carried out. PT Jasaraharja Branch Surabaya measurement of premium revenue at the amount of premiums and costs - fees charged to customers .The calculation process and premium rates based on provisions FSA number SE-06 / D.05 / 2013. The recording in PT Jasaraharja Putera Branch Office Surabaya for recept of premium is recorded as premium income. PT Jasaraharja Putera Branch Office Surabaya perform revenue presentation related to the premium revenue has been received at the Report Results of Operations which is also the income statement for the branch office. For disclosure is not made in PT Jasaraharja Putera Branch Office Surabaya. It is mentioned that the disclosure is only done by the central office. PT Jasaraharja Putera Surabaya Branch Office has implemented appropriately on the accounting treatment in the aspect of recognition, measurement, recording and presentation of the premium in accordance with IAS 28 and the other generally accepted rules. Keyword: fire insurance premium, accounting treatment, SFAS 28
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 07 Sep 2017 01:34 |
| Last Modified: | 07 Sep 2017 01:34 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2348 |
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