Implementasi psak 117 atas kontrak asuransi terhadap laporan keuangan PT BCAI
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Vinola Herawaty
Pembimbing 2 : Vinola Herawaty
Subyek : Financial statement - Insurance policies
Kata Kunci : PSAK 117, insurance contracts, financial statement
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_LM_SPA_023102411030_Halaman-Judul.pdf | 9 | |
| 2. | 2026_LM_SPA_023102411030_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_LM_SPA_023102411030_Surat-Hasil-Similaritas.pdf | 2 | |
| 4. | 2026_LM_SPA_023102411030_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_LM_SPA_023102411030_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_LM_SPA_023102411030_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_LM_SPA_023102411030_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_LM_SPA_023102411030_Bab-1.pdf | 5 | |
| 9. | 2026_LM_SPA_023102411030_Bab-2.pdf |
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| 10. | 2026_LM_SPA_023102411030_Bab-3.pdf |
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| 11. | 2026_LM_SPA_023102411030_Bab-4.pdf |
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| 12. | 2026_LM_SPA_023102411030_Bab-5.pdf | 6 | |
| 13. | 2026_LM_SPA_023102411030_Daftar-Pustaka.pdf | 1 | |
| 14. | 2026_LM_SPA_023102411030_Lampiran.pdf |
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P Penerapan pernyataan standar akuntansi keuangan (psak) 117 tentang kontrak asuransi membawa perubahan mendasar dalam pelaporan keuangan perusahaan asuransi di indonesia. standar ini mengadopsi ifrs 17 dengan menekankan pengukuran kewajiban asuransi berbasis nilai kini arus kas masa depan, risk adjustment, dan contractual service margin (csm). laporan tugas akhir ini bertujuan untuk menganalisis standard operating procedure (sop) pt bcai terhadap kontrak asuransi, mengkaji implementasi psak 117 pada laporan keuangan pt bcai, serta mengidentifikasi tantangan dan dampaknya terhadap laporan keuangan perusahaan. metode yang digunakan meliputi observasi selama praktik kerja lapangan (pkl) dan studi pustaka. hasil pembahasan menunjukkan bahwa penerapan psak 117 mengubah pola pengakuan pendapatan, struktur liabilitas asuransi, serta format penyajian laporan keuangan menjadi lebih berbasis jasa dan transparan. meskipun penerapan psak 117 menimbulkan tantangan dari sisi sistem, data, dan kompleksitas perhitungan, standar ini diharapkan dapat meningkatkan kualitas dan keterbandingan laporan keuangan perusahaan asuransi.
T The implementation of pernyataan standar akuntansi keuangan (psak) 117 on insurance contracts represents a fundamental change in the financial reporting of insurance companies in indonesia. this standard adopts ifrs 17 and emphasizes the measurement of insurance liabilities based on the present value of future cash flows, risk adjustment, and contractual service margin (csm). this final report aims to analyze the standard operating procedures (sop) of pt bcai related to insurance contracts, examine the implementation of sfas 117 in pt bcai’s financial statements, and identify the challenges and their impacts on the company’s financial reporting. the methods used include observation during the internship program and a literature review. the results indicate that the implementation of psak 117 changes the pattern of revenue recognition, the structure of insurance liabilities, and the presentation format of financial statements to become more service-based and transparent. although the implementation of psak 117 poses challenges in terms of systems, data, and computational complexity, this standard is expected to enhance the quality and comparability of insurance companies’ financial statements.
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