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All Journal Sketsa Bisnis Jurnal Ilmiah Administrasi Bisnis dan Inovasi Iqtishoduna: Jurnal Ekonomi Islam Al Iman: Jurnal Keislaman dan Kemasyarakatan Edukais : Jurnal Pemikiran Keislaman EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Economics, Management, Business, and Social Science International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Jurnal Ilmiah Mahasiswa Raushan Fikr Indonesian Journal of Entrepreneurship & Startups Prosiding SNTTM Al Iman: Jurnal Keislaman dan Kemasyarakatan
Asyari
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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THE COMPARATIVE STUDY OF THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS BETWEEN SHARIA AND CONVENTIONAL INSURANCE IN INDONESIA Asyari; Khairul Saleh L. Tobing; Syamsudin; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1310

Abstract

Participating in insurance can help mitigate the risks that arise in life, such as the consequences of unforeseen losses on one's health or property ownership. There are two categories of insurance that are distinguished by their underlying principles: conventional insurance and sharia-compliant insurance. The fundamental concept behind the utilization of traditional insurance involves a transactional approach, necessitating compliance with a financial accounting standard known as PSAK. Hence, the objective of this study is to analyze the contrast between the implementation of financial accounting standards in sharia and conventional insurance. The employed approach is a systematic literature review that relies on scientific literature data. The data collection process involves three stages: identification, screening, and inclusion. The PSAK commonly utilized by sharia insurance companies comprises PSAK 108, 101, and 105. Moreover, the commonly employed PSAK (Indonesian Financial Accounting Standards) in the context of traditional insurance encompasses PSAK 28, 36, and 62. The application of PSAK has a significant impact on both sharia and conventional insurance by enhancing the acknowledgment and examination of an accounting report. In addition, PSAK facilitates the assessment of the effectiveness of insurance implementation in relation to the fundamental principles upon which the company is established.
Co-Authors Ahmad Ridwan Al-Amin Awaloedin, Dipa Teruna Azahri, Alfin Fauzi Azhari, Alfin Fauzi Budhi Susetyo, Ferry Demolinggo, Ramang H. Demolingo, Ramang H Dewi, Dyah Handayani Didik Sugiyanto Elvi Nasriandani Erwin Fauziah Sukma wati Febriani, Winda Hadi Subeno Harry Z. Soeratin Herry Susanto Hidayatullah, Deni Husnul Bashir Iro Waziroh Khairani, Zelfia Khairul Saleh L. Tobing Krisnandi, Herry Kumba Digdowiseiso, Kumba Latif, B Syarifuddin Muhammad Ramli Muhammad., Ramli Nidaan Alfia Novendri, Yos Padri Achyarsyah Pallawagau, Andi Pratama, Juan Pratama, Reza Aditya Putri, Febrina Adita Refiter Putra Saban, Muhamad Zaki Sastra, Abelya Satiaji, Amirosa Ria suryanti, heny Syamsudin Wahyu Nusantara Illahi,S Wira Andespa Yartono, Nungki yefri chan Yolanda, Olivia Yulianti, Elma Zaena, Rosye