HAPSOH, HAPSOH (2018) ANALISIS PERLAKUAN AKUNTANSI PENDAPATAN DAN BEBAN ASURANSI JIWA PADA PT. PANIN FINANCIAL TBK. D3 thesis, Universitas Negeri Jakarta.
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Abstract
HAPSOH. 8323155333. Analysis of Accounting Treatment of Revenue and Expense of Life Insurance At PT. Financial Tbk. DIII Accounting Study Program. Faculty of Economics. State University of Jakarta. This Scientific Work is backed by the income statement of the insurance company which becomes the main element is the income and expenses, where the premium is obtained from the customer. In order to create a fairness in the preparation of the income statement required the appropriate accounting of income and expense. Companies need accounting standards to assist in the preparation of their profits. The accounting standards applicable in Indonesia for life insurance companies are SFAS No. 36 governing the Treatment of income accounting and life insurance expenses. This scientific work is written based on the analysis of the financial statements of PT. Panin Financial Tbk. The research method used is descriptive method by comparing the treatment of premium income accounting and claims expense at PT. Panin Financial Tbk. with SFAS No. 36 From the results of this study can be concluded that the Accounting Treatment Premium Income and Claim Expense at PT. Panin is good in the recognition of premium and claims claims, presentation of income statement, and disclosure is in accordance with the standard (PSAK No. 36) But the measurement of premium income and claims expense is still not good because it is different from accounting standards, where PT. Panin Financial Tbk in measuring its premium income and claim expense using historical cost, should use the fair value of the benefits received or to be received. Keyword : Accounting Treatment, premium income, claim expense
| Item Type: | Thesis (D3) |
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| Additional Information: | Pembimbing : Dr. IGKA Ulupui, M.Si, Ak, CA |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) |
| Divisions: | Fakultas Ekonomi > D3 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 21 Sep 2018 07:38 |
| Last Modified: | 21 Sep 2018 07:38 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/6149 |
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