ANALISIS PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN AKUNTANSI ASURANSI SYARIAH BERDASARKAN PSAK 108 (Revisi 2016)

Abstract

This research aims to analyze and describe the suitability of recognition, measurement, presentation and disclosure of sharia insurance transactions in the financial reports of sharia insurance companies listed on the Indonesia Stock Exchange with PSAK 108 (Revised 2016). The type of research used by researchers is qualitative research with descriptive methods. The data used in the research is secondary data with documentation data collection techniques. The data for this research is in the form of published financial reports from PT Asuransi Jiwa Syariah Jasa Mitra Abadi Tbk in 2022.The analysis technique used in this research is descriptive analysis using research tools in the form of PSAK 108 (Revised 2016). The research results show that the company has not fully implemented PSAK 108 (Revised 2016) and there are still presentations and disclosures that are not appropriate.