Daningrum, Untari (2019) ANALISIS PENERAPAN AKUNTANSI ASURANSI SYARIAH PADA TAKAFUL KELUARGA CABANG YOGYAKARTA. Bachelor thesis, Universitas Ahmad Dahlan.
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Abstract
In the last few years, the interest of the community towards Islamic insurance products has increased. The increasing demand for insurance is based on reducing
risk in the future by using risk sharing.
The purpose of this study was to determine the application of sharia insurance accounting in Takaful Keluarga and to analyze whether the application of sharia
insurance accounting in Takaful Keluarga was in accordance with PSAK 108. This
study used qualitative data with the methods of data reduction, data presentation, and
verification.
The results of this study indicate that Takaful Keluarga has implemented PSAK 108.
Takaful Keluarga uses a computerized system in recording financial transactions.
Takaful Keluarga has separated participants contribution funds into three parts namely tabarru’ funds, ujroh, and takaful participant funds have made presentations, measurements, acknowledgments, and disclosures in accordance with apllicable sharia insurance standards.
Keywords: Islamic insurance, PSAK 108, Accounting application and treatment
| Item Type: | Thesis (Bachelor) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisi / Prodi: | Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi) |
| Depositing User: | publikasi uad |
| Date Deposited: | 28 Sep 2019 07:53 |
| Last Modified: | 28 Sep 2019 07:53 |
| URI: | http://eprints.uad.ac.id/id/eprint/15011 |
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