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Analisi Kesiapan Pengakuan dan Pengkuran Contractual Service Margin dalam Implementasi PSAK 74 Kontrak Asuransi Pada PT X | Suryani | Jurnal Akuntansi dan Bisnis
Analisi Kesiapan Pengakuan dan Pengkuran Contractual Service Margin dalam Implementasi PSAK 74 Kontrak Asuransi Pada PT X
Irma - Suryani, Aria Farah Mita
##article.abstract##
Kompleksitas Contractual Service Margin (CSM) saat implementasi PSAK 74 (efektif tahun 2025) menjadi tantangan bagi perusahaan asuransi sehingga diperlukan penelitian untuk mengevaluasi kesiapan salah satu perusahaan asuransi BUMN, PT X dalam pengakuan dan pengukuran CSM serta menganalisis isu signifikan dalam pengakuan dan pengukuran CSM tersebut. Penelitian ini dilakukan dengan metode kualitatif melalui studi kasus dengan teknik tringulasi serta instrumen penelitian berupa wawancara semi terstruktur dan dokumentasi. Hasil penelitian menunjukkan bahwa PT X masih dalam proses persiapan (data dan sistem TI, sumber daya manusia serta prosedur) dalam pengakuan dan pengukuran CSM. Adapun isu signifikan yang harus diperhatikan PT X yaitu profitabilitas dan keberlanjutan perusahaan, sumber daya manusia, kompleksitas data saat dan setelah masa transisi, CSM Engine, pajak penghasilan pada masa transisi dan penentuan tingkat diskonto.
##article.subject##
Perusahaan asuransi, PSAK 74, Contractual Service Margin (CSM)
Jurnal Akuntansi dan Bisnis (JAB) ISSN 1412-0852 (print), 2580-5444 (online) Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia
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