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All Journal JASF (Journal of Accounting and Strategic Finance)
Yolanda Mayang Sari
Polytechnic of State Finance STAN
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Contextualizing the Universe of PSAK 74 [IFRS 17] in Indonesia and Insurance Industry Vigilance Through the Cosmology of “Yoga Kshema” Resi Ariyasa Qadri; Yolanda Mayang Sari; Arifah Fibri Andriani; Rahayu Kusumawati
Journal of Accounting and Strategic Finance Vol 5 No 1 (2022): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.237

Abstract

This research aims to answer two main questions about the impacts of implementing IFRS 17 on the insurance industry in Indonesia, and the readiness of the industry to implement the latest insurance accounting standard. This study employed the qualitative research inquiry using an interpretive paradigm. The data in this study were sourced from the results of an extensive literature study to synthesize knowledge related to the implementation of IFRS 17 in Indonesia. Several interviews were conducted with academics and insurance practitioners to validate the knowledge. The collected data were analyzed by utilizing the case study analysis procedure. The results of the analysis are used to be conceptually implemented in one of the leading insurance companies in Indonesia. This study concludes that the insurance sector in Indonesia has experienced a major obstacle related to the competence of accountants during the preparation of IFRS 17 implementation. In addition, a major overhaul of the company's accounting information system is necessary to meet all the IFRS 17 requirements. This research contributes to providing insightful knowledge for the Indonesian insurance industry regarding crucial changes in the company's financial reporting system as a result of IFRS 17 implementation.
Contextualizing the Insurance Industry Vigilance in Adopting PSAK 74 Through the Cosmology of “Yoga Kshema” Resi Ariyasa Qadri; Yolanda Mayang Sari; Arifah Fibri Andriani; Rahayu Kusumawati
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 1 (2022): JASF (Journal of Accounting and Strategic Finance) - June 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.237

Abstract

This research aims to answer two main questions about the impacts of implementing PSAK 74 on the insurance industry in Indonesia, and the readiness of the industry to implement the latest insurance accounting standard. This study employed qualitative research inquiry using the video method. The data in this study were sourced majorly from the results of an onlineobservation in PSAK 74 webinars followed by documentation of relevant literature to synthesize knowledge on the implementation of PSAK 74 in Indonesia. Several interviews were conducted with academics and insurance practitioners to validate the knowledge. The collected data were analyzed by utilizing video-based analysis. This study concludes that the insurance sector in Indonesia has experienced a major obstacle related to the competence of accountants during the preparation of the PSAK 74 implementation. In addition, a significant overhaul of the company’s accounting information system is necessary to meet all the PSAK 74 requirements. This research contributes to providing insightful knowledge for the Indonesian insurance industry regarding crucial changes in the company’s financial reporting system as a result of the PSAK 74 implementation.
Co-Authors Arifah Fibri Andriani Qadri, Resi Ariyasa Rahayu Kusumawati