Date: 06-12-2019 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO 108 TENTANG AKUNTANSI TRANSAKSI ASURANSI SYARIAH (Studi pada PT. Asuransi Jiwa Syariah Bumiputera Cabang Malang)

Detail
Author Meiga Diah Risa Putri
Category Akuntansi dan Bisnis Syariah

Abstract

PT. Sharia Life Insurance Bumiputera is an insurance engaged in life insurance services with Islamic principles in providing the best solutions and services for the benefit of society. This study aims to determine and analyze suitability the application of Islamic insurance transactions accounting that is applied to insurance products of PT. Bumiputera Sharia Life Insurance Malang Branch. The analysis was done by comparing the application of Islamic insurance transactions accounting PT. Bumiputera Sharia Life Insurance Malang Branch with PSAK No. 108 , to see how the application of recognition, measurement and presentation of sharia insurance transactions. This type of research is qualitative descriptive with a case study approach. The source of this research data is primary data obtained through documentation and interview activities as well as secondary data obtained through publication financial reports. The contract used is the Tabarru, Wakalah bil Ujrah and Mudharabah contracts. The results showed that PT. Bumiputera Sharia Life Insurance Malang Branch in the application of accounting treatment for life insurance transactions is in accordance with PSAK No. 108 in terms of recognition, measurement and presentation.