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"Laporan akhir magang ini membahas audit atas siklus pendapatan pada PT A yaitu sebuah perusahaan yang melakukan kegiatan jasa sebagai agen iklan dengan meyediakan ide-ide kreatif bagi kliennya di dunia media sosial. Pendapatan yang diperoleh dari tayangan iklan di televisi memberi kontribusi terbesar bagi PT A. Adapun akun-akun terkait siklus tersebut yaitu akun penjualan, piutang usaha, dan akun kas terkait pelunasan piutang. Penyajian atas ketiga akun tersebut telah sesuai dengan standar akuntansi yang berlaku umum di Indonesia (PSAK). Dengan demikian, laporan keuangan PT A telah disajikan dengan wajar.

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Internship final report discusses the audit of sales cycle at PT A, which is a advertising agency service company that serve the clients with creative ideas in the social media. Revenue from production television provide the largest contribution to PT A. As for the accounts related to this cycles, which are sales account, account receivable, and cash related to the settlement of account receivable. The presentation of the three accounts are in compliance with accounting standards generally accepted in Indonesia. Accordingly, the PT A Inc?s financial statements have been fairly presented."

"Financial statement fraud has cost market participants, including investors, employees, creditors, andpensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality,integrity, and transparency of financial information. Financial statement fraud is a serious threat to marketparticipants? confidence in published audited financial statements. Financial statement fraud has recentlyreceived considerable attention from the business community, accounting profession, academicians, andregulators. This paper sheds light on the factors that may increase the likelihood of financial statement fraud.This study empirically tests the impact of board of commissioners and audit committee effectiveness, ownershipstructure, bank monitoring, and the firm life cycle on the probability of accounting fraud. Hypothesis testingwas carried out by using logistic regression model using fraud data from BAPEPAM-LK (Indonesia StockExchange Supervisory Agency) during the years of 2005-2011. The result of this study indicates that theaudit committee effectiveness and controlled family ownership reduce the fraud probability. However, theeffectiveness of board commissioners, foreign ownership, bank monitoring, and the firm life cycle do not haveany effect on fraud probability.AbstrakKecurangan pelaporan keuangan menimbulkan kerugian bagi pelaku pasar, antara lain investor, pegawai,kreditur. Kecurangan ini juga merupakan ancaman yang serius bagi para pelaku pasar modal. Pelaku pasar modalmengharapkan laporan keuangan yang transparan, berkualitas, dan dapat dipercaya integritasnya. Penelitianini bertujuan menguji pengaruh efektifitas peran dewan komisaris dan komite audit, struktur kepemilikan,peran monitoring bank, dan siklus hidup perusahaan terhadap probabilita terjadinya kecurangan pelaporankeuangan. Pengujian hipotesis dilakukan dengan menggunakan metode regresi logistik dengan menggunakandata sanksi yang dikenakan pada perusahaan yang melakukan kecurangan pelaporan keuangan, yang diperolehdari Bapepam-LK dari tahun 2005 sampai dengan 2011. Hasil penelitian ini menunjukkan bahwa efektifitasperan komite audit dan struktur kepemilikan keluarga berpengaruh negatif terhadap probabilita terjadinyakecurangan pelaporan keuangan. Hal ini mengindikasikan efektifitas komite audit dan kepemilikan yangdikendalikan oleh keluarga dapat mengurangi probabilita terjadinya kecurangan pelaporan keuangan. "

"Tujuan penelitian ini untuk menunjukkan implementasi perhitungan biaya produk berdasarkan siklus hidup (life cycle costing) dan dampaknya terhadap penetapan harga jual buku di PT Penerbit XYZ. Penelitian ini berbentuk studi kasus. Judul buku yang menjadi objek penelitian adalah buku terjemahan PAKW dan buku lokal ADTS. Hasil penelitian ini menunjukkan biaya per unit buku untuk kedua buku tersebut berbeda antara kondisi saat ini dan berdasarkan life cycle costing. Akibatnya, harga jual buku terjemahan PAKW berdasarkan life cycle costing lebih tinggi sebesar Rp17.000 dan harga jual buku lokal ADTS berdasarkan life cycle costing lebih rendah sebesar Rp14.000 dibandingkan harga jual saat ini.

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The purpose of this study is to present the implementation of life cycle costing and its impact on the pricing of book in PT Penerbit XYZ (XYZ). This paper is in the form of case study and uses quantitative and qualitative method to analyze the data. The title of the book that became the object of this research is PAKW translation book and the Indonesian book ADTS. The results of this study show the cost per book unit for both books is different between the current conditions and life cycle costing. As a result, the selling price of PAKW translation books based on life cycle costing is higher by Rp17,000 and the selling price of Indonesian book ADTS based on life cycle costing is lower by Rp14,000 compared to the current selling price."

"Life-cycle assessment of semiconductors presents the first and thus far only available transparent and complete life cycle assessment of semiconductor devices. A lack of reliable semiconductor LCA data has been a major challenge to evaluation of the potential environmental benefits of information technologies (IT). The analysis and results presented in this book will allow a higher degree of confidence and certainty in decisions concerning the use of IT in efforts to reduce climate change and other environmental effects. Coverage includes but is not limited to semiconductor manufacturing trends by product type and geography, unique coverage of life-cycle assessment, with a focus on uncertainty and sensitivity analysis of energy and global warming missions for CMOS logic devices, life cycle assessment of flash memory and life cycle assessment of DRAM. "

"The book contains the latest developments in the field of life cycle assessment (LCA) and its application. It contains numerous research articles from leading German research institutes working towards the further development of the methodology. The book provides important insights for professionals working in the field of sustainability assessment, for researchers interested in the current state of the research of the methodology and its application as well as for advanced university students in different science and engineering fields."