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ANALISIS SISTEM AKUNTANSI KLAIM KECELAKAAN DIRI (PERSONAL ACCIDENT) PADA PERUSAHAAN ASURANSI BUMIDA

Authors

Andi Syamsu Alam Universitas Sembilanbelas November Kolaka
Neks Triani Universitas Sembilanbelas November Kolaka
Arnadi Chairunnas Universitas Sembilanbelas November Kolaka

DOI:

https://doi.org/10.35446/akuntansikompetif.v8i2.2336

Abstract

This study aims to analyze the effectiveness of the personal accident claim accounting system at BUMIDA Insurance Company, focusing on the accuracy of claim recognition, the effectiveness of internal controls, and the system’s compliance with applicable accounting standards, particularly PSAK 62 and PSAK 74. A qualitative case study approach was employed, with data collected through in-depth interviews, field observations, and analysis of internal documentation. The findings indicate that delays in claim recognition and manual document verification are the main obstacles affecting the accuracy of financial reporting and increasing the risk of fraud. Furthermore, the current claim accounting system at BUMIDA has not fully aligned with PSAK 74, especially regarding the measurement of insurance liabilities and the separation of insurance components.

Keywords: claim accounting system, personal accident, PSAK 117, internal control, BUMIDA insurance, digitalization

References

Davenport, T. H., & Kim, J. (2020). Implementing Constraints in Insurance Claims Systems: Efficiency and Accuracy. Journal of Insurance Studies, 15(3), 45–62

Deloitte Indonesia. (2022). Road to PSAK 74 Implementation: Practical Guide for Insurers. Jakarta: Deloitte Southeast Asia.

(Panduan praktis untuk perusahaan dalam menerapkan PSAK 74, termasuk pengaruh terhadap sistem klaim)

Erika, W. S. (2020). Sistem Akuntansi Klaim Kecelakaan Diri (Personal Accident) pada PT. Asuransi Umum Bumiputera Muda Pekanbaru. Universitas Islam Negeri Sultan Syarif Kasim Riau. Retrieved from http://repository.uin-suska.ac.id/27458/

Harahap, S., & Yusuf, M. (2021). Penerapan Sistem Akuntansi Digital untuk Proses Klaim Asuransi. Journal of Digital Accounting, 10(2), 67–80.