Hasil Pencarian  ::  Simpan CSV :: Kembali

"This research aimed to give illustration of profit achievement through determination of premium income based on technical assumptions that could be controlled by the company. This model could generally be used as a management tool to take the decision and to arrange the company work planning through allocation of company’s resources. The research was carried out at BRIngin Life Syariah (BLS) company. The results of this study showed that premium income achievement to reach the break even point depended on the kind of insurance products marketed, the operational cost, the investment yield and the risk level of clients. Based on the analyses of profit testing and sensitivity, the product of Tabarru’ produced a better break even point and profit indicator than the insurance products that had the savings element. The results showed that the product of Tabarru with the operational cost between IDR 247,500.0 – IDR302,500.00 per year would reach the break even point between 3.60–5.26 a year. The savings products that had the same operational costs could reach the break even point at 3.91–5.47 a year"

"This research aimed to give illustration of profit achievement through determination of premium income based on technical assumptions that could be controlled by the company. This model could generally be used as a management tool to take the decision and to arrange the company work planning through allocation of company?s resources. The research was carried out at BRIngin Life Syariah (BLS) company. The results of this study showed that premium income achievement to reach the break even point depended on the kind of insurance products marketed, the operational cost, the investment yield and the risk level of clients. Based on the analyses of profit testing and sensitivity, the product of Tabarru? produced a better break even point and profit indicator than the insurance products that had the savings element. The results showed that the product of Tabarru with the operational cost between IDR 247,500.0 - IDR302,500.00 per year would reach the break even point between 3.60?5.26 a year. The savings products that had the same operational costs could reach the break even point at 3.91?5.47 a year."

"ABSTRAK

Laporan magang ini bertujuan untuk menganalisis penerapan pendapatan premi neto pada PT LZZ sesuai dengan PSAK 36 yang mengatur perlakuan akuntansi terkait dengan asuransi jiwa. Selain itu, laporan ini menjabarkan prosedur atas pencatatan pendapatan premi PT LZZ. Pendapatan premibrutoPT LZZ dicatat secara cashdan accrual basis. PPT LZZ menggunakan dua sistem software untuk mencatat pendapatan premi bruto.Penyajian dan pengakuan pendapatan premi neto PT LZZ telah sesuai dengan ketentuan PSAK 36 Asuransi Jiwa mengenai pendapatan premi bruto, premi reasuransi dan Pendapatan Yang Belum Merupakan Pendapatan (PYBMP).

---

ABSTRACT

 

 

---

This Internship Report aims to analyse the application of net premium income on PT LZZ in accordance with PSAK No. 36 which regulates the accounting treatment related to life insurance. This report also describespremium income recording procedures.PT LZZ is using two software systems to record gross premium income. PT LZZ records premium income in cash and accrual basis.Representation and recognitionof netpremium incomePT LZZ accordingly as required PSAK 36about gross premium income, reinsurance premium and unearned premium.

 

 

"

"Penelitian ini bertujuan untuk mempelajari sistem pengendalian intern dalam proses bisnis pendapatan premi dan beban klaim. Objek penelitian ini adalah sebuah perusahaan asuransi kerugian nasional di Indonesia. Penelitian dilakukan dengan menggunakan metode deskriptif analisis yaitu dengan membandingkan fakta-fakta yang terjadi dalam kegiatan perusahaan antara teori dan praktik. Dari hasil studi lapangan dan studi kepustakaan, menunjukkan bahwa PT X telah menerapkan proses bisnis yang baik dan tidak menyimpang dari pedoman praktik bisnis serta mematuhi peraturan dan standar yang berlaku. Selanjutnya, penelitian ini menganalisis risiko-risiko yang muncul pada setiap aktivitas pada proses bisnis pendapatan premi dan beban klaim yang memiliki dampak pada pelaporan keuangan perusahaan serta memberikan usulan pengendalian yang perlu dilakukan untuk meminimalkan dampak dari risiko yang telah teridentifikasi.

---

The objective of this study is to review the internal control systems in business processes of premium income and claims expenses. The object of this research is a general insurance company in Indonesia. This study uses the descriptive analysis method through comparison of facts in the company rsquo s operation between theory and practice. From the field and literature studies, it shows that PT X has implemented business processes appropriately within the guidelines of business practices and complied with applicable regulations and standards. Furthermore, this study analyzes the risks that arise in every business process activity on premium income and claim expenses that have an impact on the company 39 s financial reporting and provide an internal control suggestion for reducing the impact of the risks identified. "