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All Journal Farmaka Jurnal Ilmiah Wahana Pendidikan Enggang: Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya PUCUK : Jurnal Ilmu Tanaman International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) PAKDEMAS : Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis, Manajemen, dan Akuntansi Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Gudang Jurnal Multidisiplin Ilmu Jurnal Javanica: Jurnal Terapan Agribisnis
Yuyun Wahyuni
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ANALYSIS OF PREMIUM INCOME RECOGNITION AND CLAIM EXEMPTION BASED ON PSAK NO.36 AT PT ASURANSI MULTI ARTHA GUNA TBK (AMAG) Fadhila Khairani Husna; Yuyun Wahyuni; Zulfa Riza; Muhammad Haykal; Aziz Nuraziz
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 12 (2023): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i12.276

Abstract

This study aims to determine the recognition of premium income and claim expenses on the anallis of premium income recognition and free claims at PT Asuransi Multi Artha Guna Tbk whether it is in accordance with PSAK No. 36. The type of research used in this study is qualitative method. Quantitative methods are research that is descriptive and tends to use analysis. The data processed are the Company's Financial Statements and interviews conducted by the author with PT Asuransi Multi Artha Guna Tbk. The data collection technique used is library research, Based on the results of the interviews that have been conducted, it can be concluded as follows: (1) The recognition of premium income of AJB Bumiputera Makassar is in accordance with PSAK No. 36, because for short-term contract premiums, the company recognizes income in accordance with what has been regulated in PSAK No. 36, namely when the contract has been agreed by both parties as well as premiums other than short-term contracts, The Company recognizes income at maturity from the Policyholder by giving the Client the obligation to pay the fee at the time the Client renews the contract. (2) The recognition of claims expense of AJB Bumiputera Makassar is in accordance with PSAK No. 36 where the expense is recognized when the claim has been approved, claims in the settlement process and claims that occur but have not been reported
Co-Authors AM Masruri Aminuyati Anti Sulisanti Aryanti Tabah Muslimah Asep Heryanto Aulia Meidiati Aziz Nuraziz Cory Vidiati Desti Lawulan Sa’bani Fadhila Khairani Husna Fatimatuzzahrah Fenti Siregar Hendrias Hendrias Husaini Husaini Ida P. Santoso Indah Royani Iry, Aloysia Wihelmina Jeksen, Julianus Lenny Wahyuningsih Lilis Lela Sandy Mardhotillah Mardhotillah Maya Saputri Miftahudin Nawawi Muhammad Haykal Muhammad Iqbal Muttaqien Nazira Ayu Oktapiani Risti Omah Rochmah Rico Nur Ilham Ririn Nurvita Dewi Riska Farwati Ristati Siska Siska Siti Nurhayati TIANA MILANDA Yoseph Archilles Tangar Yovita Yasintha Bolly Yuni Oktopiyani Yusawinur Barella Yusuf Hendrawan Zulfa Riza