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"Process Mining adalah teknik untuk menggali informasi (yang berkaitan dengan proses) dari data event log. Dari hasil statistik tiket yang masuk ke tim support BPM diperoleh data bahwa proses bisnis Pengadaan Jasa paling sering mengalami masalah. Audit proses bisnis Pengadaan Jasa menggunakan teknik Process Mining diharapkan dapat memberi saran perbaikan untuk sistem BPM. Jika pada umumnya audit dilakukan dengan cara menganalisis sample data secara manual, akan tetapi dengan Process Mining maka audit bisa dilakukan dengan cara otomatis dan mampu menganalisis semua data proses bisnis yang ada.Penelitian ini menggunakan data event log system BPM sebagai alat input Process Mining. Metodologi Process Mining Project Methodology (PMPM) dan alat bantu Disco digunakan selama penelitian. Di dalam proses bisnis Pengadaan Jasa terdapat beberapa sub proses bisnis. Masing-masing sub proses bisnis itu akan menjadi objek audit menggunakan Process Mining.Hasil audit menggunakan Process Mining adalah diperoleh gambaran nyata bagaimana berjalannya proses bisnis Pengadaan Jasa, lokasi kemacetan proses bisnis dan beberapa pelanggaran aturan proses bisnis. Hasil audit ini dapat digunakan untuk input perbaikan sistem BPM.

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Process Mining is a technique to extract process-related information from event log data. Statistical summary of ticket received by BPM team support infers that Service Procurement business process is the most problematic and most complained by end-user. The outcome of Process Mining can be used as the input of BPM. Audit used to be performed manually and need to analyze some sample data as an input, but by using Process Mining, audit can be made automatic and can analyze whole data as an input instead. This research is to audit Service Procurement business process using Process Mining to get some improvement for BPM.

This research uses BPM event log as the input of Process Mining. PMPM methodology and tools Disco are also employed during the research. Service Procurement business process consists of many sub processes. Each of sub process is the audit object using Process Mining. Auditting BPM using Process Mining has found the real-world flow of Service Procurement business process, bottleneck of business process and some business rule violations. These findings can be used as improvement for BPM."

"Penelitian ini bertujuan untuk menganalisis apakah probity audit diperlukan dalam mengawal proses pengadaan barang/jasa pada Kementerian Pekerjaan Umum dan Perumahan Rakyat (PUPR) dan apakah probity audit yang dilaksanakan telah berjalan secara optimal. Penelitian dilakukan dengan metode kualitatif. Dilakukan analisis terhadap sepuluh paket yang telah dilakukan probity audit selama tahun 2011-2014 dan sepuluh paket yang tidak dilakukan probity audit dalam periode yang sama. Dilakukan juga analisis terhadap pelaksanaan probity audit yang telah dilaksanakan oleh Kementerian PUPR. Hasil dari penelitian ini adalah probity audit diperlukan dan probity audit terbukti dapat memberikan keyakinan yang memadai atas ketaatan pada ketentuan dan mampu mencegah pelanggaran peraturan. Probity audit yang dilaksanakan oleh Kementerian PUPR belum berjalan optimal karena pelaksanaannya belum sesuai dengan Perka BPKP Nomor: PER-362/K/D4/2012

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The aim of this research is to analyze whether probity audit urgently needed within procurement process at Ministry of Public Works and Housing and investigate the implementation towards its effectiveness. By using qualitative method, analysis was carried out as based on ten probity audit work during the 2011 and 2014 as well as ten packages without probity audit which were taken in the same period. This research also analyze the implementation of the probity audit which has been conducted at that period. The results indicates that probity audit is urgently needed by Ministry of Public Works and Public Housing as quality assurance to prevent fraud and minimalize risks on procurement process. Secondly, the result concludes that the probity audit were not well executed as mandated by Perka BPKP Number: PER-362/K/D4/2012."

"Laporan magang ini mendeskripsikan proses audit atas akun kas dan utang usaha pada PT XYZ, sebuah perusahaan pertambangan aggregate. Prosedur audit yang dilakukan terdiri atas pengujian pengendalian, prosedur substantif dan pengujian terinci atas saldo. Prosedur audit yang dilakukan oleh auditor didasarkan atas pedoman audit RSM AAJ yakni RSM Audit Manual. Setelah prosedur audit dilakukan dan bukti audit dikumpulkan, ditemukan salah saji material sehingga beberapa penyesuaian diajukan atas akun-akun tersebut. Pada akhirnya, akun kas dan utang usaha PT XYZ untuk laporan keuangan yang berakhir per 31 Desember 2014 disimpulkan telah disajikan secara wajar dan sesuai standar yang berlaku di Indonesia.

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This internship report describes the audit process over cash and accounts payable of PT XYZ, an aggregate mining company. Audit procedures conducted during audit process include test of control, substantive procedures and tests of details of balances. Audit procedures performed are based on RSM AAJ?s audit guidelines, RSM Audit Manual. Had the procedures performed and audit evidences gathered, material misstatements are found and adjustments are proposed. In conclusion of this internship report, cash and accounts payable of PT XYZ's financial statement for the year ended December 31, 2014 has been presented fairly and in accordance with accounting standard in Indonesia."

"Laporan magang ini membahas tentang prosedur audit atas pendapatan dan piutang usaha PT BBB yang bergerak di bidang survey untuk mendapatkan keyakinan bahwa pendapatan dan piutang PT BBB sudah disajikan secara wajar. Auditor merancang prosedur audit yang sesuai dengan standar audit yang berlaku di Indonesia. Dimana hasilnya menunjukan bahwa PT BBB sudah menyajikan akun pendapatan dan piutang secara wajar yang sesuai standar audit dan sesuai dengan PSAK 23, PSAK 50, dan PSAK 55.

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This internship report discusses audit procedures over revenue and receivables from PT BBB engaged in the survey to gain confidence that the revenue and receivables PT BBB has presented fairly. Auditor designing audit procedures in accordance with auditing standards applicable in Indonesia. Where the results show that PT BBB already present revenue and accounts receivable is reasonably appropriate auditing standards and in accordance with PSAK 23, PSAK 50 and PSAK 55."

"[ABSTRAKLaporan magang ini membahas mengenai prosedur audit yang dilakukan oleh KAP BEL terhadap proses akuisisi yang dilakukan oleh PT XYZ terhadapPT ABC pada tahun 2014, yang terdiri dari yang terdiri dari: (i) mengevaluasipemenuhan kriteria kombinasi bisnis pada akuisisi PT ABC; (ii) menentukanpihak pembeli (acquirer) dan tanggal akuisisi (acquisition date);(iii) mengevaluasi alokasi harga pembelian akuisisi (purchase price allocation);dan (iv) menilai dan memverifikasi akurasi (accuracy) dan kelayakan(appropriateness) jurnal akuisisi dan pengungkapan informasi atas transaksiakuisisi oleh manajemen. Berdasarkan hasil prosedur audit yang dilakukanKAP BEL, diketahui bahwa tidak mendapatkan adanya perbedaan yang materialantara perhitungan klien dengan rekalkulasi KAP BEL. Oleh karena itu, secarakeseluruhan, perlakuan akuntansi oleh klien atas transaksi akuisisi ini dinilai sudah tepat (appropriate) dan akurat (accurate) sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) yang berlaku.

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ABSTRACTThis report discusses the KAP BEL?s audit procedures on the acquisition of PT ABC in 2014, which includes: (i) evaluates whether the acquisition ofPT ABC meet the criteria of business combination; (ii) identifies the acquirer andthe acquisition date; (iii) evaluates the purchase price allocation; and (iv) verifiesaccuracy and appropriateness of accounting records and disclosed informationsrelated to the acquisition. Based on the result of the audit procedures, there is nomaterial difference between the calculation of the client and KAP BELrecalculations. Thus, the overall accounting treatments used by client are accurate and appropriate and have complied with the Indonesian Financial Accounting Standards (PSAK). , This report discusses the KAP BEL’s audit procedures on the acquisition of PT ABC in 2014, which includes: (i) evaluates whether the acquisition ofPT ABC meet the criteria of business combination; (ii) identifies the acquirer andthe acquisition date; (iii) evaluates the purchase price allocation; and (iv) verifiesaccuracy and appropriateness of accounting records and disclosed informationsrelated to the acquisition. Based on the result of the audit procedures, there is nomaterial difference between the calculation of the client and KAP BELrecalculations. Thus, the overall accounting treatments used by client are accurate and appropriate and have complied with the Indonesian Financial Accounting Standards (PSAK). ]"

"Marketing audit has been evolived since 1950's to the present. Every decade had its own improvement in its essences, objectives,methods and applications

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"ABSTRAKAudit internal di dalam proses manajemen risiko perusahaan memiliki peran penting dalam memberikan assurance atas risiko-risiko yang dihadapi oleh perusahaan. Peran penting ini perlu diikuti dengan pemahaman audit internal sendiri akan perannya dalam proses manajemen risiko. Pemahaman ini penting dikarenakan adanya batasan-batasan sejauh mana audit internal boleh mengambil peran sehingga tidak bertumpuk dengan tugas dari manajemen. Di dalam penelitian ini, akan mencari tahu mengenai sejauh mana pemahaman audit internal dalam sebuah perusahaan, yaitu PT Sucofindo, akan perannya dalam proses manajemen risiko. Penelitian ini akan menggunakan kuesioner dan juga wawancara, dengan responden auditor yang ada di PT Sucofindo, sebagai metode untuk pengambilan data. Kondisi PT Sucofindo yang masih dalam proses transisi atas pemecahan antara Satuan Pengawasan Intern Unit Manajemen Risiko, membuat masih banyak kebingungan atas perannya dalam proses manajemen risiko. Masih ada peran yang seharusnya dilakukan oleh manajemen dianggap sebagai tanggung jawab dari Satuan Pengawasan Intern dan sebaliknya. Penelitian ini, memberikan kesimpulan bahwa, masih perlunya pemberian pemahaman atas peran Satuan Pengawasan Intern dalam proses manajemen risiko dalam PT Sucofindo, agar proses manajemen risiko dapat berjalan lebih baik lagi.

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ABSTRAKInternal audit within a company has an important role in providing assurance on the risks faced by the company. This important role needs to be followed by a comprehension of its role in the risk management process. This comprehension is important because of the limitations on the extent to which internal audit may take a role so as not to overlap with the task of management. This research will look out about the extent to which the understanding of internal audit within a company, PT Sucofindo, will be its role in the risk management process. This study will use questionnaires and interviews, with the respondents of auditors in PT Sucofindo, as a method for data retrieval. The condition of PT Sucofindo, which is still in the process of transition between the Internal Audit Unit and an independent Risk Management Unit, makes a lot of confusion over its role in the risk management process. There is still a role of management, that auditors think as the responsibility of the Internal Audit Unit and vice versa. This study concludes that there is still a need an improvement to understand the role of the Internal Audit Unit in the risk management process in PT Sucofindo, in order for the risk management process to proceed even better. "

"Laporan magang ini membahas tentang prosedur audit atas aset biolojik PT KKK yang bertujuan untuk mendapatkan keyakinan bahwa aset biolojik PT KKK sudah disajikan secara wajar. Auditor mendesain prosedur audit yang sesuai dengan standar audit yang berlaku di Indonesia, yaitu sesuai dengan PSAK 16. Hasil laporan magang menyarankan bahwa PT KKK perlu mengintegrasikan sistem informasi antara kantor pusat dengan daerah tempat perkebunan berada.

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This internship report discusses audit procedures over biological assets of PT KKK aimed to gain confidence that the biological assets of PT KKK has presented fairly. Auditor designing audit procedures in accordance with auditing standards applicable in Indonesia, which is in accordance with PSAK 16. Internship reports result suggest that PT KKK needs to integrate information systems between the head office and regional office."

"[ABSTRAKLaporan magang ini membahas proses audit atas pendapatan penjualan kotor di PT SJS yang dilakukan oleh KAP TWR untuk keperluan konsolidasi induk perusahaan. PT SJS adalah salah satu perusahaan yang bergerak di bidang fast moving consumer goods, dan menggunakan basis akuntansi US Generally Accepted Accounting Principles (US GAAP). Dalam laporan ini dijelaskan penerapan pengendalian internal perusahaan dan proses penjualan PT SJS. Pemahaman tesebut menjadi dasar dalam mengaudit PT SJS. Berdasarkan proses audit yang dilakukan terdapat beberapa temuan audit, namun telah disimpulkan bahwa tidak ada salah saji yang material dan informasi keuangan sudah disiapkan berdasarkan US GAAP.

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ABSTRACTThis report explains the audit process of gross sales revenue in PT SJS that was performed by KAP TWR for consolidated financial report of PT SJS?s parent. PT SJS is operating in fast moving consumer goods and using US Generally Accepted Accounting Principles (US GAAP) as accounting standard. This report explains internal control and sales cycle in PT SJS. This understanding is used to perform audit of sales revenue in PT SJS. Based on the audit processes that were performed, there are some findings, and auditor concluded that there is no material misstatement and financial information has been prepared based on US GAAP., This report explains the audit process of gross sales revenue in PT SJS that was performed by KAP TWR for consolidated financial report of PT SJS’s parent. PT SJS is operating in fast moving consumer goods and using US Generally Accepted Accounting Principles (US GAAP) as accounting standard. This report explains internal control and sales cycle in PT SJS. This understanding is used to perform audit of sales revenue in PT SJS. Based on the audit processes that were performed, there are some findings, and auditor concluded that there is no material misstatement and financial information has been prepared based on US GAAP.]"