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ANALISIS PERLAKUAN AKUNTANSI TERHADAP KLAIM PENEBUSAN POLIS ASURANSI PADA ASURANSI JIWA BERSAMA BUMIPUTERA 1912 KANTOR CABANG DIENG MALANG

Kurniawan, Arif Endra (2011) ANALISIS PERLAKUAN AKUNTANSI TERHADAP KLAIM PENEBUSAN POLIS ASURANSI PADA ASURANSI JIWA BERSAMA BUMIPUTERA 1912 KANTOR CABANG DIENG MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

This study aims at describing the accounting action of insurance policy claims and comparing the insurance policy claims in the Bumiputera 1912 Life Insurance with the ones listed in the PSAK No.36 on life insurance. The analysis used is the qualitative descriptive one; describing the transactions and insurance claim events existing in Bumiputera 1912 Life Insurance and comparing them with the PSAK No. 36 on life insurance. The analysis covers the measurement, admittance, registration, and presentation. The analysis result shows that the measurement in the Bumiputera 1912 Life Insurance uses the actuary in PSAK by employing insurance technique; the admittance in Bumiputera 1912 Life Insurance is admitted as an obligation used for the company operational which, in PSAK, is admitted as an obligation and as a load counter or detractor; the registration in Bumiputera 1912 Life Insurance is written in the cash account, claim liability, and claim deposit whose amount can be noted from the number of claims or the obligation estimation in the PSAK on the deposit claim account; the presentation in Bumiputera 1912 Life Insurance uses single step with credit subtracted by debit. In short, the accounting action for insurance policy claims is well suited with the PSAK No. 36 on life insurance.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 12 Jan 2015 02:38
Last Modified: 12 Jan 2015 02:38
URI : http://eprints.umm.ac.id/id/eprint/14601

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