[ABSTRAK
Laporan magang ini membahas mengenai temuan dan analisis terkait pengakuanpendapatan atas penjualan barang konsinyasi PT XYZ. Kemudian juga akan dibahasmengenai proses pelaksanaan uji tuntas keuangan yang dilakukan terhadap PT XYZdalam rangka rencana akuisisi yang dilakukan oleh Big Corporation sebagai salahsatu langkah pengembangan usaha. Secara lebih rinci, laporan magang ini membahasmengenai standar akuntansi terkait pendapatan, prosedur pelaksanaan uji tuntaskeuangan, analisis terhadap pengakuan dan pengukuran pendapatan sertarekomendasi keuangan. Berdasarkan hasil proses uji tuntas keuangan, terdapatbeberapa temuan seperti pendapatan yang overstated dan abnormalitas hutang depositterkait hasil pengakuan dan pengukuran pendapatan.

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ABSTRACT
The report is aimed to discuss the findings and analysis about revenue recognition onthe sale of consignment goods of PT XYZ. Then, the report discusses the process ofthe financial due diligence that carried out against PT XYZ as Big Corporation wantto acquire them in order to develop their business. In more detail, the report is todiscuss the revenue-related accounting standards, financial due diligence procedures,and financial recommendations. Based on the results of the financial due diligenceprocess, there are several findings as overstated revenue and debt depositabnormalities related to revenue recognition and measurement., The report is aimed to discuss the findings and analysis about revenue recognition onthe sale of consignment goods of PT XYZ. Then, the report discusses the process ofthe financial due diligence that carried out against PT XYZ as Big Corporation wantto acquire them in order to develop their business. In more detail, the report is todiscuss the revenue-related accounting standards, financial due diligence procedures,and financial recommendations. Based on the results of the financial due diligenceprocess, there are several findings as overstated revenue and debt depositabnormalities related to revenue recognition and measurement.]