ANALISIS PERLAKUAN AKUNTANSI PIUTANG PREMI SERTA KESESUAIAN DENGAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO. 28 (Studi Kasus: PT Asuransi Jasa Tania, Tbk.) (Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura, 2013)