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Ramadhani, Anggreni
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Correction of Insurance Company's Financial Statements After the Enactment of PSAK 117 Ramadhani, Anggreni; Mukarramah, Sitti
Amsir Accounting & Finance Journal Vol 3 No 2 (2025): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i2.619

Abstract

This study reveals accounting corrections with the issuance of 117 financial accounting standard statements, compared to the differences in previous accounting standards. With the issuance of the Financial Accounting Standard Statement 117 (PSAK 117), it has become a standard or guideline for reporting insurance contracts in the form of financial statements. This standard covers all types of insurance contracts, whether issued by insurance companies or other entities involved in insurance activities. The main differences between PSAK 117 and the previous issued financial accounting standards, namely PSAK 28, are in the measurement and disclosure of debts and the disclosure of asset value. In the implementation of PSAK 117, it adopts a risk-based approach, which allows companies to reflect obligations more accurately according to the risks involved. The enactment of these accounting standards also includes actuarial assumptions and more transparent disclosure of the risks faced by insurance companies. PSAK 74, this study is a literature study that reveals the differences between PSAK 117 and previous accounting standards, offering a more structured and comprehensive approach in recording insurance contracts compared to PSAK 74. The results of this study reveal Revenue, Costs, Premium and Reserve Value, Liabilities, and Claim Value Disclosure. The application of accounting standards such as PSAK 117 or IFRS 17 can affect the recording of revenue, expenses, and profit and loss, which can impact the company's financial performance. Therefore, insurance companies need to monitor and manage financial ratios to ensure financial health and sustainable performance.
Correction of Insurance Company's Financial Statements After the Enactment of PSAK 117 Ramadhani, Anggreni; Mukarramah, Sitti
Amsir Accounting & Finance Journal Vol. 3 No. 2 (2025): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i2.619

Abstract

This study reveals accounting corrections with the issuance of 117 financial accounting standard statements, compared to the differences in previous accounting standards. With the issuance of the Financial Accounting Standard Statement 117 (PSAK 117), it has become a standard or guideline for reporting insurance contracts in the form of financial statements. This standard covers all types of insurance contracts, whether issued by insurance companies or other entities involved in insurance activities. The main differences between PSAK 117 and the previous issued financial accounting standards, namely PSAK 28, are in the measurement and disclosure of debts and the disclosure of asset value. In the implementation of PSAK 117, it adopts a risk-based approach, which allows companies to reflect obligations more accurately according to the risks involved. The enactment of these accounting standards also includes actuarial assumptions and more transparent disclosure of the risks faced by insurance companies. PSAK 74, this study is a literature study that reveals the differences between PSAK 117 and previous accounting standards, offering a more structured and comprehensive approach in recording insurance contracts compared to PSAK 74. The results of this study reveal Revenue, Costs, Premium and Reserve Value, Liabilities, and Claim Value Disclosure. The application of accounting standards such as PSAK 117 or IFRS 17 can affect the recording of revenue, expenses, and profit and loss, which can impact the company's financial performance. Therefore, insurance companies need to monitor and manage financial ratios to ensure financial health and sustainable performance.
TRANSFORMASI PENGAKUAN PENDAPATAN PADA PT. PEGADAIAN (PERSERO) CABANG GOWA: IMPLIKASI PENERAPAN PSAK 71 DAN PSAK 72 PASCA PSAK 55 ramadhani, anggreni; Basir, Basri; Darwin, Khadijah; Rum, Muh
Jurnal Edueco Vol. 9 No. 01 (2026): Juni
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v9i01.524

Abstract

Penelitian ini bertujuan menganalisis transformasi pengakuan pendapatan serta implikasi penerapan PSAK 71 dan PSAK 72 terhadap laporan keuangan PT Pegadaian (Persero) Cabang Gowa. Pendekatan deskriptif-kualitatif dengan desain studi kasus digunakan untuk memperoleh pemahaman mendalam mengenai perbandingan perlakuan akuntansi antara standar lama (PSAK 55 dan PSAK 23) dengan standar baru (PSAK 71 dan PSAK 72), evaluasi penerapan model expected credit loss (ECL) pada piutang gadai, serta kajian atas restatament laporan keuangan. Data diperoleh melalui wawancara semi-terstruktur dengan manajemen dan staf akuntansi, dokumentasi laporan keuangan, serta studi pustaka. Hasil penelitian menunjukkan bahwa penerapan PSAK 71 meningkatkan cadangan kerugian penurunan nilai rata-rata 15-20 persen akibat peralihan dari model incurred loss ke ECL, yang menurunkan laba bersih namun mencerminkan risiko kredit lebih realistis. Penerapan PSAK 72 mengubah metode pengakuan pendapatan bunga secara periodik dengan suku bunga efektif dan pengakuan biaya administrasi pada saat kontrak, sehingga mengurangi potensi overstatement pendapatan. Restatement laporan keuangan meningkatkan transparansi dan kepercayaan stakeholder melalui pengungkapan rekonsiliasi standar. Penelitian merekomendasikan peningkatan kapasitas SDM dan sistem informasi di Pegadaian serta penyusunan panduan teknis oleh regulator bagi lembaga keuangan non-bank.
Co-Authors Basir, Basri Darwin, Khadijah Mukarramah, Sitti Rum, Muh