ANALISIS PERLAKUAN AKUNTANSI PADA ASURANSI JIWA BERSAMA BUMIPUTERA 1912 RAYON MADYA WLINGI BLITAR

Abstract

Insurance Developments in Indonesia is not free from government interference, among others, the deregulation package dikeluarkanya diterbitkanya a special and specific standards for life insurance. In addition the government also provides support for the development of insurance and hold the guidance and supervision of insurance business in Indonesia with dikeluarkanya Law. 02 of 1992 concerning insurance undertakings and Government Regulation. 73 in 1992 and its implementation with the aim of preparing the Indonesia Insurance industry through human resource development, clarity insurance transaction for all parties concerned and the health of companies both in management and Insurance Management keuanganya can be done by making improvements and the introduction of various fields, especially in accounting treatment and presentation Financial reports are inaccurate and unfair, which can affect the users of Financial Statements in the decision-making or in analyzing the financial statements. Analysis of Financial Statements for the insurance company is a clue that is essential for management in making decisions and eksteren parties in providing information that will be required the users of Financial Statements, so that financial statements are presented in the life insurance industry should be based on the provisions in force concerning the characteristics of the life insurance industry, and in accordance with the things that generally accepted accounting principles umum.Industri Life Insurance has special characteristics that make a typical transaction, it distinguishes insurance company with another business entity. Premiums are recognized as income or will be accepted and known, while the claims or insurance benefits have not occurred and was filled with uncertainty, both the incidence and jumlahnya. Pada Life Insurance industry is the insured party (the buyer of insurance contract) to pay premiums in advance, or deposit insurance premiums to the company insurance before something or the insured event occurs. This payment represents income (revenue) for insurance companies. At the time the insurance contract is approved, insurance companies usually do not know if he would pay for insurance benefits, how much the payments, and if it does, when it happens. This will impact on revenue recognition issues and the measurement of burden.

Kata Kunci : Asuransi Jiwa, Perlakuan Akuntansi PSAK No. 36