IMPLEMENTASI PSAK 117 DALAM PROSES BISNIS DI SEKTOR INDUSTRI ASURANSI

Fathia Salma, . (2025) IMPLEMENTASI PSAK 117 DALAM PROSES BISNIS DI SEKTOR INDUSTRI ASURANSI. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The implementation of Statement of Financial Accounting Standards (PSAK) 117 in business processes in the insurance industry sector is an important step to improve transparency, accountability, and consistency in financial reporting in the insurance industry sector and not only provides benefits for insurance companies, but also for external parties such as investors, policyholders, and regulators. This scientific review report aims to analyze the implementation of PSAK 117 in the insurance industry business process using the literature study method. PSAK 117 emphasizes a transparent measurement model, increased disclosure, and more detailed reconciliation of financial statements. The study results show that the implementation of PSAK 117 requires adjustments to the accounting system, increased human resource capabilities, and collaboration between various stakeholders. In addition, this scientific study report also reveals that the implementation of PSAK 117 improves the quality of financial statements and regulatory compliance by promoting transparency, clear disclosure, and accurate analysis. Thus, this study provides recommendations for insurance companies to optimize their business processes in order to meet the demands of PSAK 117, while increasing competitiveness in the global market.

Item Type: Thesis (Tugas Akhir)
Additional Information: [No. Panggil: 2210102052] [Pembimbing: Masripah] [Penguji 1: Munasiron Miftah] [Ketua Penguji: Praptiningsih]
Uncontrolled Keywords: PSAK 117, Insurance Industry, Business Process, Financial Accounting.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User: FATHIA SALMA
Date Deposited: 04 Sep 2025 17:43
Last Modified: 04 Sep 2025 17:43
URI: http://repository.upnvj.ac.id/id/eprint/37335

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