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"Laporan magang ini berisi terkait evaluasi kualitas suatu sistem data analitik sebagai perangkat lunak performance management beserta evaluasi terhadap fokus pengukuran kinerja yang dipilih oleh PT CGI yang bergerak pada industri FMCG di Indonesia. Evaluasi dibuat berdasarkan kesesuaian dengan beberapa teori yang berkaitan dengan performance management. Lingkup pembahasan mencakup evaluasi terhadap pemilihan informasi dan evaluasi keefektifan dari tool yang dibuat oleh PT CGI, serta rekomendasi inisiatif yang dapat diimplementasikan oleh perusahaan untuk meningkatkan kualitas dari sistem data analitik. Penulis melakukan evaluasi yang sudah dibuat dengan menggunakan kerangka evaluasi teori performance measurement, serta konsep performance Management yang merupakan materi pembelajaran pada mata kuliah Strategi dan Manajemen Kinerja Organisasi, dan referensi tambahan yang relevan serta terpercaya berupa kerangka evaluasi dari Boston Consulting Group. Berdasarkan evaluasi yang dilakukan, penulis menemukan bahwa praktik penyusunan tool yang dilaksanakan oleh PT CGI sudah sesuai dengan kerangka evaluasi. Namun, masih terdapat dua faktor yang dapat ditingkatkan oleh PT CGI untuk meningkatkan kualitas dari sistem yang dimilikinya, yaitu perihal kemudahan navigasi dalam pengoperasian dasbor, serta penyertaan forecast guidance sebagai acuan kinerja mendatang. Berdasarkan hasil evaluasi, penulis merumuskan rangkaian rekomendasi yang dapat dikonsiderasi oleh PT CGI dan dijadikan acuan untuk meningkatkan kualitas dari sistem data analitik yang sudah selesai dibuat pada saat ini.

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This internship report contains the evaluation of the quality of an analytical data system as performance management software along with an evaluation of the focus of performance measurement chosen by PT CGI which is engaged in the FMCG industry in Indonesia. Evaluation is made based on conformity with several theories related to performance management. The scope of the discussion includes an evaluation of the selection of information and evaluation of the effectiveness of the tools made by PT CGI, as well as recommendations for initiatives that can be implemented by the company to improve the quality of data analytics systems. The author conducts an evaluation that has been made using the performance measurement theory evaluation framework, as well as the concept of performance management which is a learning material in the Strategic and Organizational Performance Management course, and additional relevant and reliable references in the form of an evaluation framework from the Boston Consulting Group. Based on the evaluation carried out, the authors found that the practice of compiling tools carried out by PT CGI was in accordance with the evaluation framework. However, there are still two factors that can be improved by PT CGI to improve the quality of its system, first, regarding the ease of navigation in the operation of the dashboard, and second, regarding the inclusion of forecast guidance as a reference for future performance. Based on the evaluation results, the authors formulate a series of recommendations that can be considered by PT CGI and used as a reference to improve the quality of the analytical data system that has been established."

"ABSTRAKTesis ini membahas apakah Divisi Internal Audit Bank X telah memenuhi sistem manajemen mutu yang sesuai dengan standar ISO 9001:2008 serta kelebihan dan kelemahan dalam menerapkan Sistem Manajemen Mutu ISO 9001:2008. Penelitian ini adalah penelitian kualitatif dengan menggunakan metode Descriptive Comparative. Hasil penelitian menyimpulkan bahwa sejak tahun2008-2012 Divisi Internal Audit Bank X telah memperoleh Sertifikat ISO9001:2008 untuk Internal Audit Services (General, Syariah and IT Audits), tetapitidak terjadi peningkatan kualitas yang berarti atas jasa yang diberikan oleh DivisiInternal Audit Bank X.

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ABSTRACTThis thesis will discuss regarding what the Internal Audit Division of Bank X has fulfill the quality management system requirements with the standard of ISO9001:2008 along with the strength and weaknesses in implementing the qualitymanagement system of ISO 9001:2008. This observation is a qualitative study applying the descriptive comparative method. The research concludes since the year 2008-2012 the Internal Audit Division of Bank X has received a Certificate ISO 9001:2008 for Internal Audit Services (General, Syariah and IT Audits), but has not continuous improvement the quality of services that was given by Internal Audit Division of Bank X."

"Proses perancangan dan penerapan Sistem Manajemen Mutu ISO 9001:2015 di PT. UNITED CAN merupakan suatu upaya perusahaan dalam menjaga dan meningkatkan kualitas produk dan layanannya agar dapat mempertahankan kepercayaan konsumen serta mampu bersaing dengan produsen kemasan kaleng lainnya. Proses internal audit dilakukan untuk proses identifikasi gap dari hasil penerapan di lapangan dengan persyaratan yang di butuhkan dalam ISO 9001:2015. Hasil dari analisis gap ini menunjukan beberapa perbaikan yang dirancang melalui perancangan informasi terdokumen oleh perusahaan

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The process of designing and implementing the ISO 9001:2015 Quality Management System at PT. UNITED CAN is a company's effort to maintain and improve the quality of its products and services in order to maintain consumer confidence and be able to compete with other can packaging manufacturers. The internal audit process is carried out for the gap identification process from the results of implementation in the field with the requirements needed in ISO 9001:2015. The results of this gap analysis show several improvements designed through the design of documented information by the company

Keywords: Quality Management System, ISO 9001:2015."

"Making money through real estate investments isn't as simple as buying up property and hoping for the best -- you have to know what you're doing. The fact is, how you manage a property directly affects how profitable it will be. The Property Management Tool Kit goes beyond the basics, giving you all the guidance you need to successfully manage your properties, avoid pitfalls, and make a profit. You'll find out how to: add value to your property, including which improvements to make or avoid, address legal concerns, tenant issues, and administration and maintenance, handle monetary factors such as cash flow, record-keeping, and rent collection, expand your portfolio and establish financial goals, hire a team, partner with vendors, and use advertising In addition, you'll find helpful management tools: a market survey; rental criteria; and sample documents and forms, including a rental application, a lease, a guest screening card, rules and regulations, renewals, a vacancy report, a maintenance log, and much more."

"[ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui adanya manajemenlaba melalui classification shifting dengan cara menggeser klasifikasi coreexpenses ke operasi yang dihentikan atau special items untuk meningkatkan coreearnings. Selain itu, penelitian ini juga memprediksi bahwa kualitas audit yangdiproksikan dengan ukuran KAP (KAP big 4 atau non-big 4) dapat mengurangimanajemen laba melalui classification shifting.Yang menjadi sampel penelitian ini adalah perusahaan-perusahaan yangterdaftar di negara Singapura, Malaysia, Indonesia, dan Filiphina. Sampel yangdigunakan berjumlah 1551 observasi pada tahun 2012.Hasil penelitian menunjukkan bahwa tidak ditemukan adanyaclassification shifting melalui operasi yang dihentikan dan special items.Konsisten dengan temuan ini, kualitas audit juga tidak dapat mengurangiterjadinya classification shifting tersebut.

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ABSTRACTThis research aims to detect earnings management through classificationshifting by classifying core expenses as discontinued operation or special items toincrease core earnings. This research also predict that Audit Quality (KAP big 4or non-big 4) can mitigate earnings management through classification shifting.Samples of this research are obtained using purposive sampling from allcompanies listed in the capital markets of Singapore, Malaysia, Indonesia, andPhilippines. Final samples are 1551 observations for the year 2012.Results showed that there no classification shifting through discontinuedoperations and special items. Audit Quality is found to be unable to mitigateearnings management through classification shifting., This research aims to detect earnings management through classificationshifting by classifying core expenses as discontinued operation or special items toincrease core earnings. This research also predict that Audit Quality (KAP big 4or non-big 4) can mitigate earnings management through classification shifting.Samples of this research are obtained using purposive sampling from allcompanies listed in the capital markets of Singapore, Malaysia, Indonesia, andPhilippines. Final samples are 1551 observations for the year 2012.Results showed that there no classification shifting through discontinuedoperations and special items. Audit Quality is found to be unable to mitigateearnings management through classification shifting.]"

"Laporan magang ini membahas mengenai evaluasi proses Quality Assurance Review (QAR) atas Fungsi Audit Internal Bank Yellow. QAR merupakan sebuah penilaian eksternal yang dilakukan oleh pihak independen terkait kesesuaian praktik audit internal perusahaan terhadap standar yang berlaku. Proses evaluasi dilaksanakan oleh KAP ABC untuk periode 2020 – 2023. Bank Yellow merupakan bank swasta di Indonesia yang menawarkan berbagai produk dan layanan perbankan. Fokus pembahasan evaluasi adalah melihat kesesuaian proses QAR yang dilakukan dengan best practice yang berlaku, yaitu Manual dari Institute of Internal Audit (IIA). Berdasarkan hasil evaluasi, sebagian proses QAR telah sesuai dengan best practice yang berlaku. Laporan ini juga berisi refleksi diri selama aktivitas magang.

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This internship report discusses the evaluation of the Quality Assurance Review (QAR) process of the Internal Audit Function of Bank Yellow. QAR is an external assessment conducted by an independent party to evaluate the conformity of the company's internal audit practices with applicable standards. The evaluation process was carried out by KAP ABC for the period 2020 – 2023. Bank Yellow is a private bank in Indonesia that offers a variety of banking products and services. The focus of the evaluation discussion is to assess the conformity of the QAR process with applicable best practices, namely the Manual from the Institute of Internal Audit (IIA). Based on the evaluation results, some QAR processes have been in accordance with the applicable best practices. This report also includes self-reflection during the internship activities."

"Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh kualitas audit terhadap tingkat manajemen laba dan cost of equity pada perusahaan yang diaudit oleh KAP big 4 dibandingkan dengan perusahaan yang diaudit oleh KAP second tier. Berbeda dari penelitian terdahulu, penelitian ini mempertimbangkan karakteristik perusahaan yang diaudit oleh kedua tipe KAP tersebut. Pengujian dilakukan dengan menggunakan regresi linear pada sampel yang dipilih dengan menggunakan propensity-score matching. Hasil penelitian menunjukkan bahwa KAP big 4 tidak memiliki perbedaan kualitas audit dengan KAP second tier dalam kemampuannya membatasi manajemen laba yang diukur dengan akrual diskresioner. Selain itu, KAP big 4 dan KAP second tier juga tidak memiliki perbedaan kualitas audit dalam perspektif investor yang diukur dengan cost of equity.

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This research aims to give empirical evidence about the association of audit quality to earning management and cost of equity on firms audited by big 4 auditors compared to firms audited by second tier auditors. Unlike prior researches, this research considers characteristics of the firm audited by the two types of auditors. The test was done by using linear regression on sample selected by using propensity-score matching. The result shows that big 4 auditors has no differences on audit quality from second tier auditors in limiting earning management measured by discretionary accrual. In addition, big 4 auditors and second tier auditors also have no differences on audit quality in investor perspective measured by cost of equity."