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PERLAKUAN AKUNTANSI TERHADAP BEBAN KLAIM TAKAFUL FULNADI PADA PT. ASURANSI TAKAFUL KELUARGA CABANG MALANG

Hayati, Siti Nur (2013) PERLAKUAN AKUNTANSI TERHADAP BEBAN KLAIM TAKAFUL FULNADI PADA PT. ASURANSI TAKAFUL KELUARGA CABANG MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is a case study on PT. Insurance Branch Family Takaful with the title: "Accounting Treatment of Takaful Claims Expense Fulnadi at PT. Family Takaful Insurance Malang branch”. The purpose of this study to examine how the accounting treatment of expense claims Fulnadi Takaful (education funding) at PT. Family Takaful insurance. In this study, the authors focus on the accounting treatment of expense claims covering the recognition, measurement / assessment, presentation and disclosure. Used is descriptive analysis is to give an overview of the accounting treatment applied to PT. Insurance Branch Family Takaful and then evaluate the suitability with PSAK 101 and 108 starting from the recognition, measurement / assessment, presentation and disclosure. From the results of the analysis is known that the recognition, measurement / assessment and the disclosure was referring to the provisions of PSAK, but there are subtle differences in the presentation where the PT. Family Takaful Insurance serves in a journal, but with two posts, while PSAK 101 present in a journal with three posts. Based on the above conclusion, the author can implement that PT. Insurance Branch Family Takaful as a whole has not been guided by PSAK 101 and 108 of the Sharia-based insurance. Key words: burden of claims, accounting treatment.

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: 15 Jan 2015 04:50
Last Modified: 15 Jan 2015 04:50
URI : http://eprints.umm.ac.id/id/eprint/14773

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