Hasil Pencarian  ::  Simpan CSV :: Kembali

"Laporan magang ini menjabarkan kegiatan penulis dalam pelaksanaan audit atas aset tetap pada PT STD,Tbk untuk periode tahun 2013. Beberapa akun yang terkait dengan siklus ini adalah akun aset tetap, penyusutan, dan nilai revaluasi. Penulis menemukan bahwa pengendalian internal pada penilaian aset tetap belum sepenuhnya efektif, khususnya dalam hal perhitungan nilai revaluasi dan klasifikasi aset yang dinilai secara revaluasi. Berdasarkan prosedur audit yang telah dilaksanakan, auditor menyimpulkan bahwa nilai aset tetap, penyusutan dan penyajian dilaporan keuangan telah disajikan secara wajar dan sesuai dengan PSAK 16 (revisi 2011).

---

This internship report explains author's activities when conducting audit on fixed assets of PT STD,Tbk for the year 2013. Several included are fixed assets, depreciation, and revaluation of values. I found that the internal control in the in the valuation of fixed assets has not been fully effective, particularly in terms of the calculation of the value of revaluation and classification of revaluation assets. Based on the audit procedures performed, the auditor concludes that the value of fixed assets, depreciation and finance are reported presentation has been presented fairly and accordance with PSAK 16 (revised 2011)."

"[ABSTRAKLaporan magang ini membahas mengenai prosedur audit yang dilakukan oleh KAP FHS terhadap penjualan PT. SMI untuk periode yang berakhir pada tanggal 31 Desember 2014. Pembahasan dimulai dari pemahaman terhadap siklus penjualan pada PT. SMI, penilaian dan pengujian atas pengendalian internal PT. SMI, dan pengujian substantif atas akun pendapatan atas penjualan. Selain itu, dibahas pula permasalahan yang terdapat pada siklus penjualan PT. SMI dan solusi yang diberikan oleh auditor KAP FHS. Berdasarkan hasil audit, laporan magang ini menyimpulkan bahwa terdapat permasalahan terkait kesalahan waktu dalam pengakuan pendapatan namun sifatnya tidak material dan telah dilakukan penyesuaian atas nilai salah saji tersebut. Prosedur audit yang dijalankan tim audit KAP FHS atas penjualan pada PT. SMI telah sesuai dengan teori dan standar audit yang berlaku.

---

ABSTRACTThe internship report discusses about audit procedures conducted by KAP FHS against the revenue of PT. SMI for the period ended December 31st 2014. The discussion starts with an understanding of the revenue cycle at PT. SMI, assessment and test of internal controls PT. SMI, and test of substantive for revenue. In addition, it discusses the issues contained in the revenue cycle PT. SMI and solutions offered by the auditor of KAP FHS. Based on the results of the audit, this internship report concludes that there are problems related to timing errors in the revenue recognition, but its nature is not material and have made adjustments to the value of the misstatement. The audit procedures which are applied by KAP FHS has complied with the theory and the standards which prevail.;The internship report discusses about audit procedures conducted by KAP FHSagainst the revenue of PT. SMI for the period ended December 31st 2014. Thediscussion starts with an understanding of the revenue cycle at PT. SMI,assessment and test of internal controls PT. SMI, and test of substantive forrevenue. In addition, it discusses the issues contained in the revenue cycle PT.SMI and solutions offered by the auditor of KAP FHS. Based on the results of theaudit, this internship report concludes that there are problems related to timingerrors in the revenue recognition, but its nature is not material and have madeadjustments to the value of the misstatement. The audit procedures which areapplied by KAP FHS has complied with the theory and the standards whichprevail.;The internship report discusses about audit procedures conducted by KAP FHSagainst the revenue of PT. SMI for the period ended December 31st 2014. Thediscussion starts with an understanding of the revenue cycle at PT. SMI,assessment and test of internal controls PT. SMI, and test of substantive forrevenue. In addition, it discusses the issues contained in the revenue cycle PT.SMI and solutions offered by the auditor of KAP FHS. Based on the results of theaudit, this internship report concludes that there are problems related to timingerrors in the revenue recognition, but its nature is not material and have madeadjustments to the value of the misstatement. The audit procedures which areapplied by KAP FHS has complied with the theory and the standards whichprevail., The internship report discusses about audit procedures conducted by KAP FHSagainst the revenue of PT. SMI for the period ended December 31st 2014. Thediscussion starts with an understanding of the revenue cycle at PT. SMI,assessment and test of internal controls PT. SMI, and test of substantive forrevenue. In addition, it discusses the issues contained in the revenue cycle PT.SMI and solutions offered by the auditor of KAP FHS. Based on the results of theaudit, this internship report concludes that there are problems related to timingerrors in the revenue recognition, but its nature is not material and have madeadjustments to the value of the misstatement. The audit procedures which areapplied by KAP FHS has complied with the theory and the standards whichprevail.]"

"ABSTRAKPenelitian ini bertujuan untuk mencari alternatif pendanaan yang tepat bagi PT. Indofarma Tbk., dalam pengembangan bahan baku obat sebagai upaya perusahaan dalam menstabilkan pertumbuhannya. Penelitian dilakukan selama tiga bulan yaitu bulan Januari hingga Maret 2009. Metode yang digunakan adalah studi kasus dengan pendekatan deskriptif, menggunakan data sekunder. Teknik pengumpulan data menggunakan studi literatur. Penelitian ini memiliki empat tahap analisis yang berbeda. Tahap pertama adalah meneliti apakah pengembangan bahan baku menguntungkan bagi perusahaan dan mestabilkan pertumbuhan perusahaan atau tidak. Metode yang digunakan pada tahap pertama ini adalah metode analisis deskriptif dengan menganalisis lingkungan makroekonomi, dan analisis lingkungan industri menggunakan Porter?s Five Model. Tahap kedua adalah menghitung kebutuhan dana, membandingkan cost of capital dari beberapa alternatif sumber dana yakni equity dan debt yang dihitung dengan metode Weighted Average Cost of Capital (WACC). Tahap ketiga yaitu pengukuran kelayakan investasi tersebut apakah memberikan share holder value added atau tidak dengan proyeksi cash flow dan menghitung Net Present Value (NPV), IRR, dan Profitability Indeks (PI) serta Payback Periode (PP). Hasil penilaian dengan seluruh alternatif pendanaan menunjukkan bahwa investasi layak untuk dijalankan walaupun menggunakan sumber dana 100% equity dengan cost of capital paling tinggi sebesar 19,61%. Hal ini dikarenakan besarnya peluang dan dukungan pemerintah untuk melaksanakan program swasembada bahan baku pada tahun 2011. Tahap terakhir adalah menggunakan metode pembobotan dan penilaian untuk mengambil keputusan strategi pendanaan yang tepat. Hasil penelitian pada tahap ini, dengan mempertimbangkan cost of capital, time of process, kontrol managemen dan sisi expertise, menunjukkan bahwa sumber dana yang diperlukan bagi investasi, paling memungkinkan didapat dari penjualan saham kedua kepada investor strategis dengan skor 2,1.

---

ABSTRACT

The objective of the study is to find prompt alternative financing strategy for PT. Indofarma Tbk. in a raw material development, the company?s effort in stabilizing growth. This study conducted in three months from January to March 2009, using study case method with descriptive approach and secondary data. Literature studies were used for collecting data. The study conducted in four different analysis steps. The first step is analyzing whether a raw material development is profitable for the company and can stabilize the company?s growth or not by using macroeconomic environment analysis as descriptive analysis method and Porter?s Five Model for industrial environment analysis. The second step is calculating the capital needed by comparing the cost of capital of several capital source alternatives: equity and debt, by Weighted Average Cost of Capital (WACC) method. The third step is measuring the feasibility of the investment, whether the investment is giving value added for share holder by cash flow projection, Net Present Value (NPV), IRR, Profitability Index (PI) and Payback Period (PP) calculation. The assessment of all financing alternatives show that the investment is feasible although using 100% equity and the highest cost of capital possible is 19,61%. This is because of the government support and opportunities for raw material self-support program in 2011. The last step is deciding the most suitable financing strategy using valuation and assessment methods. Considering the cost of capital, time of process, management control and expertise side, the result shows that the capital needed for the investment is mostly probable being gained by the secondary stock issues to strategic investor with 2,1 score."

"Laporan karya akhir ini membahas mengenai proses audit yang dilakukan oleh KAP TAK terhadap akun beban akrual PT SDN untuk periode yang berakhir pada tanggal 31 Desember 2013. Dalam laporan ini, akan dibahas juga mengenai temuan audit dan kebijakan akuntansi PT SDN. Pada akhir laporan, dilakukan analisis terhadap proses audit KAP TAK dan kebijakan akuntansi PT SDN. Berdasarkan analisis tersebut, ditemukan bahwa proses audit KAP TAK sudah sesuai dengan standar dan teori audit yang berlaku sedangkan kebijakan akuntansi PT SDN memiliki beberapa perbedaan dengan teori dan standar akuntansi yang berlaku.

---

This report explains audit process which is done by KAP TAK for accrued expenses account in PT SDN for the period ended December 31th 2013. Furthermore, this report explains about audit findings and PT SDN?s accounting policies. At the end of this report, analyses are performed for KAP TAK?s audit process and PT SDN?s accounting policies. Based on those analyses, writer found that KAP TAK?s audit process matches auditing standard and theories, while there are several differences between PT SDN?s accounting policies and accounting standard and theories."

"Laporan magang ini membahas mengenai proses audit yang dilaksanakan oleh KAP TWR terhadap akun pendapatan PT Betts Indonesia untuk periode yang berakhir pada 31 Desember 2013. Pembahasan dimulai dari proses perencanaan audit, pemahaman proses pendapatan, audit lapangan, hingga penyelesaian audit. Berdasarkan hasil proses audit, dijelaskan bahwa kebijakan akuntansi atas pendapatan PT Betts Indonesia telah sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) yang berlaku, serta prosedur audit yang dijalankan tim audit KAP TWR atas pendapatan PT Betts Indonesia telah sesuai dengan teori dan standar yang berlaku.

---

The report aims to explain the KAP TWR's audit process of PT Betts Indonesia's revenue for the period ended 31 December 2013. The overview start from process of audit planning, understanding revenue process, audit fieldwork, until audit completion. Base on the result of the audit process, the revenue policies of PT Betts Indonesia have complied with the Indonesian Financial Accounting Standards (PSAK). In addition, the audit procedures, which are applied by the public accountant firm, have complied with the theory and the prevailing standards."

"[Laporan magang ini membahas prosedur audit yang dilakukan KAP ABCterhadap akun penjualan PT BCI. PT BCI merupakan perusahaan manufakturyang melakukan perakitan dan penjualan kompresor, baik untuk lemari pendinginmaupun pendingin udara. Laporan ini berisikan deskripsi atas proses penjualan PTBCI, prosedur audit yang dilakukan KAP ABC dan hasil dari audit yangdilakukan. Selanjutnya, laporan ini membandingkan kebijakan akuntansi danprosedur audit yang diterapkan dengan standar yang berlaku. Kesimpulannya,kebijakan akuntansi PT BCI dan prosedur KAP ABC sudah sesuai dengan standaryang berlaku.;The main aim of this report is to explain the KAP ABC?s audit procedures on thesales of PT BCI. PT BCI is a manufacturing company which assembles and sellscompressors, not only suitable for air cooler but also for refrigerator. This reportcontains description of the process of the sale of PT BCI, KAP ABC?s auditprocedures and the results of audit. Furthermore, this report compares accountingpolicies and audit procedures applied to standards. The conclusion is PT BCI?saccounting policies and KAP ABC?s audit procedures are appropriate withstandards.;The main aim of this report is to explain the KAP ABC?s audit procedures on thesales of PT BCI. PT BCI is a manufacturing company which assembles and sellscompressors, not only suitable for air cooler but also for refrigerator. This reportcontains description of the process of the sale of PT BCI, KAP ABC?s auditprocedures and the results of audit. Furthermore, this report compares accountingpolicies and audit procedures applied to standards. The conclusion is PT BCI?saccounting policies and KAP ABC?s audit procedures are appropriate withstandards., The main aim of this report is to explain the KAP ABC’s audit procedures on thesales of PT BCI. PT BCI is a manufacturing company which assembles and sellscompressors, not only suitable for air cooler but also for refrigerator. This reportcontains description of the process of the sale of PT BCI, KAP ABC’s auditprocedures and the results of audit. Furthermore, this report compares accountingpolicies and audit procedures applied to standards. The conclusion is PT BCI’saccounting policies and KAP ABC’s audit procedures are appropriate withstandards.]"

"[ABSTRAKLaporan ini membahas proses audit aset tetap PT PTN yang merupakan Perusahaan penghasil komponen transmisi kendaraan bermotor untuk periode yang berakhir pada 31 Desember 2014. Proses audit dilaksanakan berdasarkan Pedoman Audit NPY yang telah sesuai dengan standar ISA. Selama melakukan audit, auditor melihat kesesuaian kebijakan akuntansi aset tetap PT PTN dengan PSAK 16, sebagai standar akuntansi yang berlaku di Indonesia. Hasil audit menunjukkan beberapa temuan terkait klasifikasi aset dalam konstruksi dan beban depresiasi. Namun secara keseluruhan, laporan keuangan telah disajikan secara wajar dalam semua hal yang material, sehingga laporan keuangan diberi opini wajar tanpa pengecualian.

---

ABSTRACTThe report is aimed to explain audit process of fixed assets for PT PTN, a Company that produces transmission components of vehicles for the period ended 31 December 2014. Audit process are implemented based on NPY Audit Guide which has been appropriate with ISA standard. During audit process, auditor analyzes accounting policy conformity with PSAK 16 as accounting standard that applied in Indonesia. The audit results show that there are some misstatements related classification of construction in progress and depreciation expense. But in general, financial statement present fairly in all material respects, so that auditor gave unqualified opinion.;The report is aimed to explain audit process of fixed assets for PT PTN, a Company that produces transmission components of vehicles for the period ended 31 December 2014. Audit process are implemented based on NPY Audit Guide which has been appropriate with ISA standard. During audit process, auditor analyzes accounting policy conformity with PSAK 16 as accounting standard that applied in Indonesia. The audit results show that there are some misstatements related classification of construction in progress and depreciation expense. But in general, financial statement present fairly in all material respects, so that auditor gave unqualified opinion., The report is aimed to explain audit process of fixed assets for PT PTN, a Company that produces transmission components of vehicles for the period ended 31 December 2014. Audit process are implemented based on NPY Audit Guide which has been appropriate with ISA standard. During audit process, auditor analyzes accounting policy conformity with PSAK 16 as accounting standard that applied in Indonesia. The audit results show that there are some misstatements related classification of construction in progress and depreciation expense. But in general, financial statement present fairly in all material respects, so that auditor gave unqualified opinion.]"

"Merger and Acquisition as a way of growing a business has become a trend among Indonesian business player. It is a quickest way to become big in a short time. In this case, valuation has an important role since Merger and Acquisition might add or might lessen acquirer's value. An acquisition is too costly for the acquirer or an acquisition is able to give more value for the acquirer. In this valuation case study, valuation based on free cash flow method is applied since it is the most widely used in doing valuation among practitioner."

"Laporan magang ini membahas tentang prosedur audit yang dilakukan Kantor Akuntan Publik KAP AWS atas transaksi pihak berelasi pada PT AJ untuk periode yang berakhir pada 31 Desember 2017. Pembahasan dimulai dari mengidentifikasi pihak berelasi dan transaksi pihak berelasi. Laporan magang ini juga membahas mengenai prosedur audit yang dilaksanakan oleh KAP AWS terhadap PT AJ, termasuk prosedur audit untuk transaksi pihak berelasi. Pembahasan juga membandingkan pengungkapan pihak berelasi PT AJ dengan PSAK 7 revisi 2015 . Selanjutnya, prosedur audit atas transaksi pihak berelasi dibandingkan dengan PSA 34.

---

The focus of this study is to explain about the audit procedure analysis of PT AJ related party transaction for the year ended 31 December 2017, implemented by Kantor Akuntan Publik KAP AWS. Discussion started from identifying related parties in PT AJ and its transactions.This internship report also discussed about the audit procedure KAP AWS in PT AJ, including audit procedure of related party transactions. The discussion also compared the disclosure of related parties in PT AJ with revised PSAK 7 2015 . Furthermore, audit procedure of related party transactions were compared with PSA 34."