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ANALISA PERLAKUAN AKUNTANSI ATAS PREMI ASURANSI JP-ASPRI BERDASARKAN PSAK NO 36 PADA PT JASARAHARJA PUTERA KANTOR CABANG SURABAYA

LAILY, HERLIANA NUR (2016) ANALISA PERLAKUAN AKUNTANSI ATAS PREMI ASURANSI JP-ASPRI BERDASARKAN PSAK NO 36 PADA PT JASARAHARJA PUTERA KANTOR CABANG SURABAYA. Diploma thesis, STIE PERBANAS SURABAYA.

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Abstract

Life insurance company has specific characteristics that make insurance accounting to be typical. Premiums received or known, while the claim is not inevitable. Referring to the importance of this insurance accounting, then in thought and presentation of Accident Insurance should be guided by the rules that have been defined as the Statements of Financial Accounting Standards (SFAS) No. 36 concerning life insurance. This research was conducted at PT Jasaraharja Putera Surabaya Branch Office in order to determine how the Personal Accident Insurance Accounting treatment applied by the company and the analysis of correspondence between Accident Insurance accounting treatment applied by the company with SFAS No. 36. The method is performed using The primary data sources in the form of interviews and secondary data sources in the form of a reference book on insurance accounting, financial statements, Report of Results of Operations and other supporting documents. Data was collected by observation by studying and observing the accounting treatment of personal accident insurance, as well as conduct interviews directly to the relevant parties, Based on the results, accounting treatment on the PT Jasaraharja Putera Son Branch Office Surabaya associated with the recognition, measurement, recording and presentation applied in accordance with SFAS No. 36. However, the company did not disclose the financial statements for all disclosures made by the central office. This indicates that the disclosure is not in accordance with SFAS No. 36 on Insurance. Keywords : Life Insurance Accounting :PSAK Number 36

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 21 Jul 2016 04:27
Last Modified: 19 Oct 2017 03:13
URI: http://eprints.perbanas.ac.id/id/eprint/64

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