[Laporan magang ini menjelaskan tentang perlakuan akuntansi aset perkebunan,risiko bisnis bawaan dan siklus audit atas aset perkebunan kelapa sawit pada PTXYZ. Perlakuan akuntansi atas aset perkebunan PT XYZ didasarkan pada PSAKNo. 16 Revisi 2014 atas Aset Tetap. Analisis perlakuan akuntansi atas asetperkebunan PT XYZ dibandingkan dengan peraturan dalam IAS 41. Auditormelaksanakan test of control, membuat lead schedule, test of additions plantationassets, test of capitalization cost, test of impairment assessment dan test ofborrowing cost. Prosedur audit yang digunakan auditor mengacu pada standar yangberlaku di Indonesia. Hasil laporan magang memberikan saran kepada PT XYZdalam mencatat biaya-biaya pada saat Tanaman Belum Menghasilkan (TBM)langsung menambah nilai TBM, memperbaiki dan memperbarui peta blok lahantanam dan mengintegrasikan sistem informasi kantor kebun dengan kantor pusat.;This internship report explains the accounting treatment of plantation assets,inherent risk of business cycle and audits of palm oil plantation assets in PT XYZ.Accounting treatment over plantation assets PT XYZ based on PSAK No. 16Revision of 2014 of Fixed Assets. Analysis accounting treatment over plantationassets PT XYZ compared with the provisions of IAS 41. The auditors have carriedout test of control, make lead schedule, test of additions plantation assets, test ofcapitalization cost, test of impairment assessment and test of borrowing cost.Auditor used audit procedures based on standards that prevail in Indonesia. Theaudit report give advice to PT XYZ in posting costs of Immature Plantationimmediately increase the Immature Plantation value, improve and update a map ofblock land cropping and integrate information system of garden office with its headoffice., This internship report explains the accounting treatment of plantation assets,inherent risk of business cycle and audits of palm oil plantation assets in PT XYZ.Accounting treatment over plantation assets PT XYZ based on PSAK No. 16Revision of 2014 of Fixed Assets. Analysis accounting treatment over plantationassets PT XYZ compared with the provisions of IAS 41. The auditors have carriedout test of control, make lead schedule, test of additions plantation assets, test ofcapitalization cost, test of impairment assessment and test of borrowing cost.Auditor used audit procedures based on standards that prevail in Indonesia. Theaudit report give advice to PT XYZ in posting costs of Immature Plantationimmediately increase the Immature Plantation value, improve and update a map ofblock land cropping and integrate information system of garden office with its headoffice.]