Rossy Rahmadhani Sulaeman, . (2025) KAJIAN PSAK 408 TERHADAP SKEMA AKUNTANSI ASURANSI SYARIAH PADA PT ASURANSI ALLIANZ LIFE SYARIAH INDONESIA. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This scientific study aims to examine the suitability of the application of the Statement of Financial Accounting Standards (PSAK) 408 concerning Accounting for Sharia Insurance Transactions at PT Asuransi Allianz Life Syariah Indonesia. PSAK 408 emphasizes the importance of separation of funds, transparency, and accountability in financial reporting of sharia insurance management entities. The scientific study method used is qualitative descriptive, with a literature study approach to PSAK 408 and the company's financial report, as well as direct interviews with internal company and regulators. The results of the Scientific Study show that the company has implemented the main principles of PSAK 408, among others through the separation of tabarru' funds, participant investment funds, and management funds, as well as the presentation of the underwriting surplus or deficit report separately. Recognition of participant contributions has also been adjusted, with the separation between ujrah and tabarru' funds. However, the aspect of information disclosure to participants is considered to be improved through education and utilization of digital systems. Thus, it can be concluded that the implementation of PSAK 408 at PT Asuransi Allianz Life Syariah Indonesia is in substantial accordance with the applicable sharia accounting standards
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil : 2210102047] [Pembimbing : Munasiron Miftah] [Penguji 1 : Andy Setiawan] Ketua Penguji : Maripah |
| Uncontrolled Keywords: | PSAK 408, Sharia Insurance, Tabarru' Fund, Underwriting Surplus, Sharia Accounting. |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance L Education > L Education (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | ROSSY RAHMADHANI SULAEMAN |
| Date Deposited: | 07 Sep 2025 14:17 |
| Last Modified: | 07 Sep 2025 14:17 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37638 |
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