Hasil Pencarian  ::  Simpan CSV :: Kembali

"Skripsi ini bertujuan untuk meneliti metode pengakuan pendapatan dan beban di perusahaan konstruksi Indonesia yaitu PT Wijaya Karya Tbk dan PT Waskita Karya Tbk apakah telah sesuai dengan penerapan yang diatur dalam PSAK No 34 Revisi 2010 Selain itu akan dibahas juga mengenai hubungan antara responsibility center pada proyek dengan proses pengakuan pendapatan dan beban.

---

The purpose of this study is to analyze the revenue and expense recognition methods of PT Wijaya Karya Tbk and PT Waskita Karya Tbk whether those companies have applied PSAK No 34 Revised 2010 This study also tries to analyze the relation between performance evaluation responsibility center on projects and the process of recognizing the revenues and expenses."

"Laporan magang ini membahas mengenai prosedur audit atas akun pendapatan, kesesuaian perlakuan akuntansi berdasarkan PSAK 23, dan pengakuan pendapatan berdasarkan IFRS 15 pada PT Arktik Tbk., perusahaan penyewaan kapal yang menunjang industri minyak dan gas. Berdasarkan prosedur audit yang dilakukan, tidak terdapat salah saji material atas akun pendapatan sehingga dapat disimpulkan bahwa akun pendapatan telah disajikan secara wajar. Selain itu, perlakuan akuntansi atas akun pendapatan juga telah sesuai dengan PSAK 23. Namun, 1 dari 3 kontrak yang dijadikan sampel tidak dapat memenuhi kriteria kontrak dalam ruang lingkup IFRS 15 sehingga tidak dapat dianalisis lebih lanjut.

---

The internship report is aimed to explain about the audit procedures of revenue account, its compliance to PSAK 23, as well as its analysis to the revenue recognition based on IFRS 15 in PT Arktik Tbk., a shipping company that supports oil and gas industry. Based on the audit procedures done, there is no material misstatement found on revenue account proving that the account is fairly stated. Moreover, the accounting treatment for revenue account is found to comply to PSAK 23. However, one out of the three contracts chosen as sample does not meet the contract criteria in scope of IFRS 15 that it could not be analyzed further."

"Penelitian ini bertujuan untuk mengevaluasi pengendalian internal dalam siklus pendapatan PT ABC, sebuah perusahaan penyedia jasa sistem digital, dengan fokus pada dua elemen dari kerangka kerja Committee of Sponsoring Organizations (COSO), yaitu penilaian risiko (risk assessment) dan aktivitas pengendalian (control activities). Sebagai perusahaan yang bergerak di bidang jasa digital, pengelolaan siklus pendapatan menjadi tantangan yang penting, mengingat kompleksitas dan kebutuhan akan keandalan proses bisnis. PT ABC memerlukan pengendalian internal yang andal untuk mengelola dinamika proses bisnisnya, termasuk dalam aktivitas penerimaan pesanan, penagihan, dan penerimaan kas. Penelitian ini menggunakan metode studi kasus dengan pendekatan deskriptif kualitatif, di mana data dikumpulkan melalui wawancara semi-terstruktur dan studi dokumentasi. Hasil penelitian menunjukkan bahwa pengendalian internal pada siklus pendapatan PT ABC telah berjalan dengan baik di beberapa aspek, seperti integrasi data melalui sistem ERP dan mekanisme validasi dokumen, namun ditemukan beberapa kelemahan dalam pelaksanaannya yang dapat memengaruhi efektivitas dan efisiensi proses siklus pendapatan.

---

This research aims to evaluate internal control in the revenue cycle of PT ABC, a digital service provider company, focusing on two elements of the Committee of Sponsoring Organizations (COSO) framework: risk assessment and control activities. As a company operating in the digital services sector, managing the revenue cycle presents significant challenges due to the complexity and the need for reliable business processes. PT ABC requires robust internal controls to manage the dynamics of its business processes, including order acceptance, billing, and cash collection activities. This research employs a case study method with a descriptive qualitative approach, collecting data through semi-structured interviews and document analysis. The findings indicate that internal controls in PT ABC's revenue cycle have performed well in certain areas, such as data integration through an ERP system and document validation mechanisms. However, several weaknesses were identified that may affect the effectiveness and efficiency of the revenue cycle processes. "

"Skripsi ini membahas pengaruh penerapan revenue management khususnya dalam konteks inventory control dan denied boarding terhadap kepuasan konsumen pada industri penerbangan sipil di Indonesia. Penelitian ini dilakukan dengan metode eksperimen dan melibatkan mahasiswa Universitas Indonesia sebagai responden. Hasil penelitian menunjukkan bahwa kebijakan inventory control berpengaruh sebagian terhadap kepuasan konsumen, sementara kebijakan denied boarding berpengaruh penuh terhadap kepuasan konsumen. Hasil tersebut dapat menjadi dasar untuk penelitian lebih lanjut mengenai perilaku konsumen airlines di Indonesia yang dinamis.

---

This Bachelor Thesis mainly discuss about the application of revenue management, specifically in inventory control and denied boarding context towards the customer satisfaction in commercial airlines industry in Indonesia. This research use experiment method and involve the students of Universitas Indonesia as the respondent. The research result shows that inventory control is partially affecting the customer satisfaction while denied boarding is fully affecting the customer satisfaction. This result can serve as a reference for further research about the dynamic airline consumer behaviour study in Indonesia."

"Laporan magang ini disusun untuk mengevaluasi prosedur review pengakuan pendapatan yang dilakukan oleh KAP HSB Advisory terhadap PT SB Indonesia Tbk. Lingkup pembahasan terfokus pada Kertas Kerja (KK) Contract Review PSAK 72 yang menggunakan pendekatan five-step process. Penulis melakukan evaluasi dengan membandingkan kerangka evaluasi yaitu, materi mengenai pendapatan yang telah dipelajari di mata kuliah Teori Akuntansi Keuangan. Melalui analisis dan evaluasi yang dilakukan, ditemukan bahwa prosedur pengakuan pendapatan sudah sesuai PSAK 72 Pendapatan dari Kontrak dengan Pelanggan dan sudah diimplementasikan dengan efektif. Penulis juga melakukan evaluasi diri terhadap kegiatan magang yang telah penulis jalankan sebagai advisory intern pada KAP HSB Advisory.

---

This internship report was prepared to evaluate the revenue recognition review procedures performed by KAP HSB Advisory on PT SB Indonesia Tbk. The scope of the discussion focuses on the Contract Review Working Paper PSAK 72 which uses a five-step process approach. The evaluation is conducted by comparing the evaluation framework, namely the theory on income that has been studied in the Financial Accounting Theory course. Through the analysis and evaluation conducted, it was found that the revenue recognition procedure was in accordance with PSAK 72 Revenue from Contracts with Customers and has been implemented effectively. The author also conducts a self-evaluation of the internship activities as an advisory intern at KAP HSB Advisory."

"Penelitian ini membahas tentang pengimplementasian deregulasi Penerimaan Negara Bukan Pajak di Direktorat Jenderal Bea dan Cukai dimana adanya penghapusan beberapa jenis PNBP, yaitu jasa pelayanan ekspor dan impor, sewa penggunaan auditorium, dan jasa penyajian data impor / ekspor / cukai. Penelitian ini bertujuan untuk menganalisis implementasi dan implikasi dari penghapusan beberapa jenis PNBP di DJBC. Pendekatan penelitian kualitatif dengan jenis penelitian deskriptif. Hasil penelitiannya ini adalah pengimplementasian peraturan ini sudah cukup baik walaupun masih ada sedikit masalah di bagian komunikasi. Selain itu, penghapusan beberapa jenis PNBP ini juga mempengaruhi fungsi pegawai dan penerimaan di DJBC.

---

This research discusses about Implementation of the Deregulation of Non-Tax Revenue in Directorate General of Customs and Excise where there are deletion for some charges such as Export, Import, and Excise Charges, Rental of Auditorium, and Data Preparation of Export, Import, and Excise Charges. This research aims to analyze the implementation and implications of the elimination of some types of non-tax revenues in Directorate General of Customs and Excise. The research approach is qualitative to the type of descriptive research. The result is implementation of this regulation is good enough, but there are some problem about communication. And then, deletion of some non-tax revenue subject give effect to employee function and revenue of Directorate General of Customs and Excise."

"The implementation of decentralization policy gives the local government a larger authority. The implementation needs proper funding from the local government. In order to support implementation authority, fiscal desentralization policy is being run by the central government. Even though having a large authority, Bekasi municipality felt that their original local revenue is still inadequate. This research focuses on how the strategy of Bekasi municipality increases their original local revenue and the factors that affect their strategy."

"ABSTRAKLaporan magang ini membahas mengenai pengakuan pendapatan dan pengakuan piutang PT P sebagai perusahaan penyedia data dan jasa yang berkaitan dengan Migas.Pengakuan pendapatan dilakukan sesuai jenis transaksi.Pendapatan atas penjualan data berdasarkan pesanan diakui saat pesanan diterima sebelum penyerahan barang.Pendapatan atas pemberian jasa jangka panjang diakui pada saat jasa telah diberikan.Hal ini mempengaruhi cara perusahaan ini dalam mengakui piutangnya.Pembahasan ini meliputi analisa pengakuan dan pengukuran dari sisi pendapatan dan piutang.Hasil analisis menunjukkan bahwa pengakuan pendapatan dan piutang di PT P secara umum telah mengikuti prosedur yang diterapkan oleh manajemen perusahaan.Namun, masih terdapat beberapa perbaikan yang dapat dilakukan oleh PT P agar pengakuan pendapatan dapat lebih disesuaikan dengan standar akuntansi yang berlaku.

---

ABSTRACTThis internship report discusses about revenue and account receivable recognition in PT P as a data provider, and oil and gas service company. PT P recognize their revenue in two methods. First, the revenue is recognize before there is any item delivered. Second, the revenue is recognize after the service has been completed. Revenue recognition done based on the type of transactions. Revenue from data sales is recognized right when ordered items are received just before the items are handed over. This will affect the way this company acknowledges their account receivable. The discussion covers the recognize and measurement of each revenue and account receivable related to sales cycle. Analysis result indicate that PT P shows different behavior towards every transactions. Revenue from a long term purchase are recognized when the service is given or done. Revenue and account receivable in PT P generally have followed the procedure which have been defined by the company management. Although, there are a few things that can be done so that the revenue recognition can be more compatible with the standard of accounting."

"Revenue is the net receipt someone, either in cash or in kind. Revenue also called income of a citizen is the proceeds of the factors of production are owned in the production sector. And this production sector to buy the factors of production are used as an input to the production process with the prices prevailing in the market of production factors. The level of income received by a person in selling depends on the location of the business (access, visibility, traffic, parking, competition, and government regulation) and the time to sell. The business location is one very important factor in the marketing mix (marketing mix). Selection of the exact location will result in a more successful outlets than other outlets located in a less strategic, despite selling the same products and also has the characteristics of the same seller. The time to sell is the amount of hours spent on start selling until the finish at specific hours of the day. Total population as well as a sample of 30 vendors, but returned questionnaires is 22 questionnaires. By using the descriptive method in analyzing the data collected showed that the business location and time effect on income trader selling salad Simpang Tujuh Tembung dating market. The business location strongly influence revenues and selling time has influence with the criteria of being on income."

"ABSTRAKLaporan magang ini menjelaskan tentang perlakuan akuntansi terhadap pengakuan pendapatan dan piutang usaha PT ABC yang merupakan perusahaan milik Negara dalam bidang regasifikasi LNG. Secara khusus, laporan ini membandingkan perlakuan akuntansi yang dilakukan dengan standar akuntansi di Indonesia. Penulis mengambil kesimpulan bahwa pedoman akuntansi perusahaan sesuai dengan PSAK, dan hampir semua transaksi yang terjadi dalam perusahaan mengikuti PSAK

---

ABSTRACTThis internship report discusses the revenue recognition and account receivables process performed by PT ABC, a state-owned refinery regasification of LNG company. Specifically, this report compares accounting treatment conducted and Indonesian Accounting Standard. The author finds the conclusion that the company guidance is accordance to PSAK, and most of transaction complies with PSAK"