ANALISIS DAMPAK PENERAPAN PSAK 62 DAN PSAK 36 (REVISI 2011) BERBASIS IFRS TERHADAP PENYAJIAN LAPORAN KEUANGAN PT ASURANSI JIWASRAYA (PERSERO)

Fajrin, Afifah Eka (2016) ANALISIS DAMPAK PENERAPAN PSAK 62 DAN PSAK 36 (REVISI 2011) BERBASIS IFRS TERHADAP PENYAJIAN LAPORAN KEUANGAN PT ASURANSI JIWASRAYA (PERSERO). D3 thesis, Universitas Negri Jakarta.

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Abstract

AFIFAH EKA FAJRIN. 8323136466. Analysis The Impact of Implementation PSAK 62 and PSAK 36 (Revised 2011) Based on IFRS Against The Presentation of Financial Statements PT Asuransi Jiwasraya (Persero). Program Studi DIII Akuntansi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This paper has a background issues about convergence of International Financial Reporting Standard (IFRS) into Statements of financial accounting standards (PSAK) which have started since 2008 was supposed to start in 2011 and begin to be implemented starting in 2012. With the convergence of IFRS, requires existing PSAK revision and there are also new PSAK, as PSAK 62 Insurance Contracts and PSAK 36 (revised 2011) Accounting of Life Insurance Contract. Application of IFRS expected future can facilitate an understanding of the financial statements of financial accounting standards with the use of internationally known. However, most of the insurance industry is not yet ready to apply this IFRS because it is estimated to have an impact on the system of accounting and financial reporting of the company owned. This paper are written based on observations conducted at the headquarters of PT Asuransi Jiwasraya (Persero) on Ir. H. Juanda, Central Jakarta. The method of this writing is descriptive qualitative with the data collection techniques by observation, interviews, and the study of librarianship. The results of this research it can be concluded that the application of PSAK 62 and PSAK 36 (revised 2011) on PT Asuransi Jiwasraya (Persero) majority is in compliance with the contents of both the PSAK, but not overly impact on the presentation of financial reports. This is evidenced by the existence of changes in premium reserves calculation method produces a larger amount than the previous method, but it is not clearly visible in the presentation in the financial statements of the company, because for each period features followed by a growing number of premium income. The most visible impact was with the advent of new Reinsurance Assets accounts reports on the company's Financial Position. Keywords: IFRS Convergence, PSAK 62, PSAK 36, application, impact, financial statements

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