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"ABSTRAKDalam tesis ini diintegrasikan dua disiplin ilmu, yaitu filologi dan ilmu hukum.Filologi menyajikan teks dengan segala tahapan yang ditempuh, mulai dariinventarisasi, deskripsi (baik fisik maupun isi), penentuan edisi teks, sampai dengansuntingan teks. Konteksnya dielaborasi dengan penelitian hukum normatif, mulaidari penelitian terhadap asas-asas hukum, sistematika hukum, taraf sinkronisasivertical dan horizontal, sejarah hukum, sampai dengan perbandingan hukum. Korpusdata yang didedah dalam tesis ini adalah naskah Undang-Undang Palembang. TeksUndang-Undang Palembang merupakan salah satu khazanah yang merekam normanormahukum di masa lampau.

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Abstract In this thesis is integrated between two disciplines, i.e. philology and jurisprudence.Philology provides text with all procedure that must be followed, such asinventarization, description (physically and content), critical edition will be decided,and text edition. Its context will be elaborated with normative legal research, i.e.research on legal principles, systematic of law, vertical and horizontalsynchronization, history of law, and comparative of law. Corpus data will bediscussed in this thesis are manuscripts of Undang-Undang Palembang. Undang-Undang Palembang Text is one of heritage which recorded legal norm in the past."

"This book presents a comprehensive overview of transactional forms of the digital across the Asian region by addressing the platforms and infrastructures that shape the digital experience. Contributors argue that each and every encounter mediated by the digital carries with it a functional exchange, but at the same time each transaction also implies an exchange based on social relationships for the digital age. In capturing the digital revolution through case studies of economic, informational, and social exchanges from across the larger Asian region, the book offers a richly contextualized and comparative account of the pervasive nature of the digital as both a medium for action and a medium of record."

"Bank ABC sebagai salah satu Bank Devisa ikut aktif dalam pasar valuta asing (valas) dengan memberikan jasa jual beli valas dalam jumlah yang besar setiap harinya. Jumlah transaksi yang besar membuat sangat sulit untuk menemukan aktivitas yang menyimpang dari ketentuan regulasi jual beli valas yang ditetapkan Bank Indonesia, khususnya terkait kebijakan penyertaan dokumen dasar transaksi atau underlying untuk jumlah tertentu (threshold). Walaupun continuous auditing telah dilakukan, namun metode ini masih menghasilkan laporan yang panjang sehingga Internal Auditor membutuhkan waktu lebih dalam melakukan analisis. Internal Auditor berkewajiban melakukan pendeteksian dan memberi kepastian bahwa Bank telah menjalankan transaksi pembelian valas tanpa penyimpangan dan sesuai dengan regulasi yang ada secara berkesinambungan sebelum terdeteksi oleh pihak regulator, sehingga potensi loss dari pemberian denda dapat dihindari. Strategi pendeteksian diperlukan agar proses identifikasi aktivitas penyimpangan dilakukan dengan efektif dan efisien.Penelitian ini bertujuan untuk menganalisis continuous auditing yang telah ada di Bank ABC yaitu terkait identifikasi upaya penghindaran underlying pembelian valas oleh nasabah Bank ABC dan mendeskripsikan pemanfaatan dari visual analytics melalui link analysis yang dapat menyempurnakan pelaksanaan continuous auditing pada Bank ABC. Penelitian ini menggunakan pendekatan studi kasus dengan melakukan analisis konten untuk mengolah data primer berupa observasi, wawancara, dan kuesioner, serta data sekunder berupa dokumentasi yang disediakan oleh Bank ABC. Foundational Continuous Assurance Framework dan Technology Acceptance Model digunakan untuk membantu mencapai tujuan penelitian. Validasi tambahan dilakukan dengan meminta tinjauan independen dari Internal Auditor Bank ABC. Hasil penelitian menunjukan bagaimana penggunaan metode visual analytics melalui link analysis dapat membantu Internal Auditor Bank dalam melakukan deteksi awal atas upaya penghindaran penyertaan underlying pembelian valas yang dilakukan oleh nasabah Bank ABC sehingga menyempurnakan pelaksanaan continuous auditing dan meminimalisir potensi loss denda regulator, peningkatan produktivitas kualitas hasil audit dan efisiensi atas waktu yang dibutuhkan untuk mengidentifikasi potensi penyimpangan.

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ABC Bank as one of Forex Bank in Indonesia, actively participates in Forex Market by providing Forex services with big daily turnover. The big number of transactions makes it very difficult to find the irregularities of the Forex transaction regulations that stipulated by Bank Indonesia, specially the requirement of underlying documents of the Forex transaction for a certain amount (threshold). Although continuous auditing has been carried out, this method still produces lengthy report so that the Internal Auditor needs more time to do the analysis. The Internal Auditor is obliged to detect and provide assurance that the Bank has running the Forex transactions without irregularities on an ongoing basis before being detected by regulators, so that the potential losses from penalty can be avoided.

This study aims to analyze the existing continuous auditing in Bank ABC, about the identification of avoidance of underlying in Forex transaction, and also to describe the utilization of visual analytics through link analysis that can improve the implementation of continuous auditing at Bank ABC. This study used a case study approach with single analysis by process data with content analysis. This study colected primary data from observation, interviews, and questionnaires, and secondary data from documentation that provide by Bank ABC. Foundational Continuous Assurance Framework and Technology Acceptance Model (TAM) are used to help achieve the research objectives. Additional validation is achieved by requesting an independent review from the audit practitioner of Bank ABC. The results show that visual analytics through link analysis can assist Internal Auditor in early detection of avoidance of underlying in Forex transactions, so can improve the implementation of continuous auditing and minimize the potential loss from regulator penalties, increase the quality of audit findings, and streamline the identification process of irregularities.

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"[ABSTRAKLaporan magang ini membahas proses pengauditan serta konsolidasiintercompany transactions antara PT XYZ (Persero) Tbk., sebuah Badan UsahaMilik Negara (BUMN) dalam bidang pertambangan timah, dan entitas anakLogam (London) Ltd. yang dilaksanakan oleh KAP RWT untuk tahun buku yangberakhir pada 31 Desember 2014. Pembahasan mencakup kebijakan akuntansi,prosedur audit pada area yang terkait serta untuk entitas anak yang berada di luarnegeri, temuan audit, prosedur konsolidasi dan eliminasi, serta analisis daripengauditan dan konsolidasi intercompany transactions antara keduanya.Berdasarkan hasil proses pengauditan, ditemukan bahwa secara umum grup PTXYZ (Persero) Tbk. telah melaksanakan pembukuan sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK), namun proses konsolidasi tidak berjalan dengan sempurna dikarenakan keterbatasan sistem yang digunakan oleh PT XYZ(Persero) Tbk.

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ABSTRACTThis internship report explains the audit and consolidation process ofintercompany transactions between PT XYZ (Persero) Tbk., a state owned tinmining company, and Logam (London) Ltd., its subsidiary, done by KAP RWT forthe period ended on December 31st, 2014. This report covers accounting policies,audit procedures on related areas to intercompany transactions and overseassubsidiary, audit findings, consolidation and elimination procedures, and analysisof auditing and consolidation process of intercompany transactions between thtwo.Based on audit results, it was found that PT XYZ (Persero) Tbk. groupoverally has conducted its accounting in compliance with the IndonesianFinancial Accounting Standards (PSAK), while the consolidation process were not executed well due to limitations of system used by PT XYZ (Persero) Tbk. , This internship report explains the audit and consolidation process ofintercompany transactions between PT XYZ (Persero) Tbk., a state owned tinmining company, and Logam (London) Ltd., its subsidiary, done by KAP RWT forthe period ended on December 31st, 2014. This report covers accounting policies,audit procedures on related areas to intercompany transactions and overseassubsidiary, audit findings, consolidation and elimination procedures, and analysisof auditing and consolidation process of intercompany transactions between thtwo.Based on audit results, it was found that PT XYZ (Persero) Tbk. groupoverally has conducted its accounting in compliance with the IndonesianFinancial Accounting Standards (PSAK), while the consolidation process were not executed well due to limitations of system used by PT XYZ (Persero) Tbk. ]"