APLIKASI PSAK NO.28 DALAM KAITANNYA DENGAN PENYAJIAN LAPORAN KEUANGAN ASURANSI JIWA (Studi Kasus pada Bumi Putra Magelang)
Abstract: The purpose
of this study
is to determine
whether the financial
statements prepared by AJB
Insurance Earth Prince
can be relied
upon conduct analysis
of financial statements and to assess whether the results of analysis of
financial statements can help leaders in making decisions. The research of the
Earth Company 1912 Prince AJB is a life insurance company is the first and
oldest in Indonesia, in the presentation of
the financial statements
has not been
able to present
the relevant financial
reports and reliable in
accordance with financial
accounting Standards, the
company hasn't been Princes
of Earth 1912
AJB have full
use of analysis
of financial statements
in accordance with the
SAK, so less
able to support
effective business decision
making, especially for corporate
leadership in providing
financial information to
those who need, it
looks at the
financial statements are
presented, the lack
of uniformity in terminology and in the implementation of
akuntansinya and in obtaining financial data information in
the preparation of the financial
statements on the
company has been optimally and well.
Keywords: The application of
PSAK no.28, Financial report, Life insurance
Penulis: Habiburahman, Jevilie,
Riswan
Kode Jurnal: jpakuntansidd120127
