PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) No. 36 TENTANG AKUNTANSI KONRAK ASURANSI JIWA PADA PT. ASURANSI JIWASRAYA (Persero) MAKASSAR

Abstract

This research aims at finding out the application of Indonesian Financial Accounting Standarts (IFAS or PSAK) Number 36 at PT. Asuransi Jiwasraya (Persero) Makassar. Data were collected by observation, interview and documentation. Data were analyzed by descriptive analysis. The result showed that PT. Auransi Jiwasraya (Persero) Makassar has applied the Indonesian Financial Accounting Standards (IFAS or PSAK) Number 36, but the researcher considers that there is stil a confention that is not appropriate namely expanses because accoarding to Indonesian Financial Accounting Standards (IFAS or PSAK) Number 36, the expanses: claims that have been approved, claims that are in the process of settlement and claims that have occurred but have not been reported while those expanses at PT. Asuransi Jiwasraya (Persero) Makassar covers ransom. Expiration and claims (death) therefore PT. Asuransi Jiwasraya (Persero) Makassar still needs to improve the application of Indonesian financial accounting standards (IFAS or PSAK) in order to havea quality financial reports and high competitiveness.