Abstract The importance of the insurance industry for the economy, the establishment of accounting standards in the financial statements of insurance companies is needed to support the improvement of corporate governance. Until now, the preparation of financial reports for insurance companies in Indonesia still follows the standards of Statement of Financial Accounting Standards (PSAK) 62 concerning Insurance Contracts which is a temporary standard, so a new, better standard is needed, namely PSAK 74 which is an adoption of IFRS 17 and will become effective internationally on January 1, 202s3, while in Indonesia it will become effective on January 1, 2025. This study aims to determine the readiness of insurance companies in implementing PSAK 74, its impact on the presentation of financial statements, and to find out the issue of gaps that occur in the implementation PSAK 74. This research is a qualitative case study with primary and secondary data taken through semi-structured interview techniques, observation and documentation. From the research results, it was found that Insurance Company X had started to make preparations for the implementation of PSAK 74, but there were still gaps related to several issues that must be considered in its implementation. Meanwhile, the presentation of the financial statements themselves did not experience significant changes except for adjustments to several accounts related to the implementation of PSAK 74.

Rumah Sakit Umum Cut Nyak Dhien Langsa merupakan Rumah Sakit berbadan hukum yang di dirikan pada tahun 1986 oleh yayasan Cut Nyak Dhien di atas real dengan tanah seluas ± 2.242 m2 dengan luas bangunan ±1.835.75 m2. Rumah Sakit Umum Cut Nyak Dhien Langsa merupakan salah satu lembaga yang melayani pelayanan kesehatan masyarakat di Kota Langsa, Aceh Timur, Dan Aceh Tamiang. Salah satu alat yang digunakan yaitu Hematology Analizer dengan metode impendasi. instrumen ini  digunakan untuk menentukan jumlah trombosit sehingga mudah dalam mengdiagnosa Demam Berdarah Dengue (DBD). Virus dengue dapat menyebabkan menurunnya jumlah trombosit dalam darah (Trombositopenia). Berdasarkan data analisis dari hasil penentuan jumlah trombosit pada pasien DBD di RSU Cut Nyak Dhien Langsa selama satu bulan, Ditemukan 5 pasien anak yang memiliki jumlah trombosit dibawah normal yang terdiri dari 3 pasien berjenis kelamin perempuan dan 2 pasien berjenis kelamin laki-laki.

Conservatism is the prudence principle in the preparation of financial reporting in which the company is not rush to recognizing revenue and profit, as well as immediately, recognize cost and loss that have the possibility of occurring. The prudence principle is referred to accounting conservatism. This study aimed to obtain empirical evidence of the influence of the audit committee, managerial ownership, foreign ownership, and independent director to accounting conservatism. The population in this study is a sub-company retail industry sector listed on the Indonesia Stock Exchange in 2012-2016. Mechanical sample selection using purposive sampling and acquired 5 companies by 5 years in order to get 25 samples was observed. Model analysis of the data in this research is panel data regression using Software Eviews 9.0. This study shows that independent variables such as the audit committee, managerial ownership, foreign ownership, and independent director simultaneously affect the dependent variable accounting conservatism. In partial of variable audit committee significant positive effect on accounting conservatism, variable independent director significant negative effect on accounting conservatism. Meanwhile, the variable managerial ownership and foreign ownership no significant effect on accounting conservatism. Conclusions of this research is the audit committee and independent director significant effect on accounting conservatism, while managerial ownership and foreign ownership has no effect and can reduce the accounting conservatism at the company. Suggestions for the company is to increase the amount of managerial share ownership and for the investor to see the company that has a high proportion of foreign share ownership. As for further research, can use other measurement methods to measure conservatism as using Zhang or Basu method. From the test results obtained partial results showing variable levels of financial difficulty with negative direction have a significant effect on accounting conservatism. Variable litigation risk and growth opportunities no significant effect on accounting conservatism.