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标题：ANALISIS PENGAKUAN PENDAPATAN PREMI ASURANSI JIWA DITINJAU DARI PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 36 PADA RO D’CITIZEN PT ASURANSI TAKAFUL KELUARGA DI KOTA MAKASSAR
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作者：Nurlaila ; Firman Menne ; Seri Suriani 等
期刊名称：EB (Economics Bosowa)
印刷版ISSN：2477-0655
出版年度：2015
卷号：1
期号：1
页码：52-62
出版社：Universitas Bosowa
摘要：Nurlaila. 2015. Thesis. Analysis of life insurance premium revenue recognition review of the statement of financial accounting standards (IAS) number 36 in RO D'Citizen PT Asuransi Takaful Family in Makassar (guided by the Firman Menne, SE., M.Si., AK., CA as a consultant I and Seri Suriani, SE., M.Si as a consultant II). This study was conducted in May and August 2015 in the city of Makassar. This study aims to determine Recognition Services Life Insurance Premium Income In terms of SFAS No. 36 in PT Asuransi Takaful Family in Makassar. Methods of data collection is interview, observation and documentation. The type and source of data is the data of qualitative and quantitative data, primary data and secondary data. The analytical method used is descriptive method that describe or provide a picture of the object under study through previous data as it is without doing the analysis and make conclusions apply to the public, then compare how the revenue recognition made by the company with SEAS No. 36. Results of research conducted indicates that revenue recognition made by the company using Basic Cash and long-term contracts and the application is not in accordance with SFAS No. 36. This is evident from the company recognizes revenue too fast and did not adjust to the income received that does not reflect the amount actual income for that period in accordance with SFAS No. 36, while premium income that can be recognized is the premium that has been matured in that period, while premiums have been received but not yet recognized as a deposit maturity premium. So the hypothesis is: It was alleged that Revenue Recognition Premiums Life Insurance Services is not in accordance with SFAS No. 36 in RO D'Citizen PT Asuransi Takaful Family in Makassar "Accepted".
其他摘要：Nurlaila. 2015. Thesis. Analysis of life insurance premium revenue recognitionreview of the statement of financial accounting standards (IAS) number 36 in ROD'Citizen PT Asuransi Takaful Family in Makassar (guided by the Firman Menne,SE., M.Si., AK., CA as a consultant I and Seri Suriani, SE., M.Si as a consultantII). This study was conducted in May and August 2015 in the city of Makassar. Thisstudy aims to determine Recognition Services Life InsurancePremium Income In terms of SFAS No. 36 in PT Asuransi Takaful Family inMakassar. Methods of data collection is interview, observation and documentation.The type and source of data is the data of qualitative and quantitative data, primarydata and secondary data. The analytical method used is descriptive method thatdescribe or provide a picture of the object under study through previous data as itis without doing the analysis and make conclusions apply to the public, thencompare how the revenue recognition made by the company with SEAS No. 36.Results of research conducted indicates that revenue recognition made by thecompany using Basic Cash and long-term contracts and the application is not inaccordance with SFAS No. 36. This is evident from the company recognizesrevenue too fast and did not adjust to the income received that does not reflect theamount actual income for that period in accordance with SFAS No. 36, whilepremium income that can be recognized is the premium that has been matured inthat period, while premiums have been received but not yet recognized as a depositmaturity premium. So the hypothesis is: It was alleged that Revenue RecognitionPremiums Life Insurance Services is not in accordance with SFAS No. 36 in ROD'Citizen PT Asuransi Takaful Family in Makassar "Accepted".
关键词：Premiums;Claims;Revenue Recognition