ANALISIS PENERAPAN PSAK 28 PADA PT ASURANSI KREDIT INDONESIA (Persero) CABANG MAKASSAR

Abstract

Premium results obtained from the Bank and the party working on the project are used to pay for the company's operational activities on a day-to-day basis and pay claims that might arise in the future by any party. Insurance transactions become relatively complicated because income derived from premiums is known and occurs in advance while the main burden is that the claim load has not yet occurred and is covered by uncertainty both the time of the incident and the amount. Therefore. the author will discuss this through a study entitled "Analysis of the application of PSAK 28 at the Makassar branch of PT Asuransi Kredit Indonesia." Analysis methods used by the authors are descriptive. done by describe revenue recognition claim premiums and expenses applied by the Makassar branch of PT Asuransi Kredit Indonesia with recognition of premium income and claim expenses according to PSAK 28 (Revised 2010).