ANALISIS PERLAKUAN AKUNTANSI ASURANSI KENDARAAN BERMOTOR (JP-ASTOR) BERDASARKAN PSAK 28 PADA PT JASARAHARJA PUTERA
KANTOR CABANG SURABAYA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
NUGRAHENI, RIZA
Subject
657.3 - FINANCIAL REPORTS
Datestamp
2017-05-17 08:53:16
Abstract :
insurance. The purpose of this research was to determine the application of accounting treatment to the transactions related to loss insurance in accordance with the assumption of financial accounting standards referred to SFAS No 28 about loss insurance. The data?s used are primary and secondary. Data collection methods are interview and observation. The analysis of the data is using qualitative. The result reveal that the company not only using SFAS 28 as a basic rule for accounting treatment for every transaction but also using rule by Financial Services Authority. PT Jasaraharja Putera has implemented SFAS No. 28 properly in several aspects such as recognition, measurement, recording, and presentation. In this case, the company doesn?t make any disclosures because it is only available in headquarters. Advices that can given to the company related to the research are the branch office can write down the disclosure and tax course for the employee because of they did too high withholding tax rate to for the Income Tax article 23 for broker. Keyword: Insurance, Accounting Treatment, SFAS No. 28, Loss Insurance, Vehicle Motor Insurance
insurance. The purpose of this research was to determine the application of accounting treatment to the transactions related to loss insurance in accordance with the assumption of financial accounting standards referred to SFAS No 28 about loss insurance. The data?s used are primary and secondary. Data collection methods are interview and observation. The analysis of the data is using qualitative. The result reveal that the company not only using SFAS 28 as a basic rule for accounting treatment for every transaction but also using rule by Financial Services Authority. PT Jasaraharja Putera has implemented SFAS No. 28 properly in several aspects such as recognition, measurement, recording, and presentation. In this case, the company doesn?t make any disclosures because it is only available in headquarters. Advices that can given to the company related to the research are the branch office can write down the disclosure and tax course for the employee because of they did too high withholding tax rate to for the Income Tax article 23 for broker. Keyword: Insurance, Accounting Treatment, SFAS No. 28, Loss Insurance, Vehicle Motor Insurance
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