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"ABSTRAKPenelitian ini didasari terhadap fenomena yang timbul di industri jasa Independence Assurance yang bergerak di bidang jasa survei, inspeksi, dan konsultan di mana kinerja yang diperoleh terkait profitabilitas perusahaan terjadi fluktuasi. Penelitian dilakukan untuk merancang suatu strategi competitive advantage berdasarkan perspektif internal dan perspektif eksternal. Penelitian ini menggali berbagai variabel yang mempengaruhi competitive advantage industri jasa ini khususnya BUMN yang bergerak di bidang jasa survei, inspeksi, dan konsultan yang menghadapi persaingan dengan perusahaan swasta nasional maupun swasta asing.

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ABSTRACTThis study is based on the phenomenon that arises in Independence Assurance Services Industry engaged in surveying services, inspection and consultancy where the company performance relates to its profitability occurre fluctuation. The study was conducted to devise a strategy of competitive advantage based on the internal and external perspective. The study explores many variables that affect the competitive advantage of this service industry, especially for The BUMN companies involving in the survey, inspection and consultant services and facing competition with national private and foreign company."

"ABSTRAKThe purpose of this thesis is to assess the applicability of the methodology RiskBased Audit ( RBA ) in the Assurance. The method used in this study is field andliterature studies. Results of this study concluded that the application of the RBAmethodology implemented in the assurance by Internal Audit activity hasgenerally been in accordance with best practices. Tujuan tesis ini adalah untuk menilai penerapan metodologi Risk Based Audit(RBA) dalam Kegiatan Assurance. Metode yang digunakan dalam penelitian iniadalah studi lapangan dan studi literatur. Hasil penelitian ini menyimpulkanbahwa penerapan metodologi RBA yang dilaksanakan dalam kegiatan assuranceoleh Internal Audit secara umum telah sesuai dengan praktik terbaik. Namundemikian, Manajemen Risiko masih belum matang sehingga tidak dapatdigunakan sepenuhnya oleh Internal audit, tetapi hal ini sudah diantisipasi olehInternal Audit dengan membuat risk control matrix (RCM) yang diupdate secaraberkala dalam risk register dengan diskusi bersama dengan auditee melalui entrymeeting dengan menggunakan audit memorandum. Dengan dilakukannya auditberbasis risiko pada kegiatan assurance, telah terbukti bahwa pemilihan objekaudit berbasis risiko dapat memberikan nilai tambah kepada perusahaan. Denganmengetahui area audit yang memiliki risiko tinggi, telah memfokuskan InternalAudit dalam melakukan kegiatan assurance pada objek audit yang tepat.

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ABSTRACTHowever, risk management isstill immature and therefore can not be used fully by the Internal audit , but it isalready anticipated by Internal Audit to make risk control matrix (RCM) in aregularly updated risk register with a discussion with the auditee entry throughthe meeting by using audit memorandum. The effect on the risk -based auditassurance activities , it has been proven that the risk -based audit selection ofobjects can provide added value to the company. By knowing the audit area thathas a high risk has focused Internal Audit in conducting audit assurance on theright object ."

"This book presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks."

"ABSTRAKPenelitian ini bertujuan untuk menganalisis kualitas internal audit Bank Xberdasarkan International Standards for the Professional Practice of InternalAuditing (SPPIA) dan Quality Assurance. Penelitian ini diharapkan dapatmemberikan kontribusi dalam perkembangan peran internal audit sehingga dapatmeningkatkan kualitasnya serta memberikan value added, khususnya bagi internalaudit di suatu perbankan. Penelitian ini dilakukan berdasarkan studi kasus padaBank X. Metode penelitian yang digunakan dalam penelitian ini adalah metodeanalisis deskriptif dengan pendekatan kualitatif, yaitu dengan melakukanpenelitian kepustakaan serta penelitian lapangan. Hasil penelitian inimenunjukkan bahwa kualitas internal audit pada Bank X dapat diukur berdasarkanInternational Standards for the Professional Practice of Internal Auditing(SPPIA) dan review oleh tim Quality Assurance melalui pendekatan Risk BasedInternal Audit, Key Performance Indicators (KPI) dan lima dimensi SPPIA.Penilaian kualitas internal audit Bank X pada pokoknya telah memenuhi standarIIA (substantially complies). Pada divisi internal audit Bank X, perlu dilakukanreview lebih detail secara periodik dalam mengevaluasi kualitas internal audit.Profesionalitas internal audit dapat dipertahankan dan ditingkatkan melaluitraining dan pelatihan khusus bagi internal audit, seperti pada lembaga sertifikasibagi internal audit yang berkualitas

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ABSTRACTThe purpose of this study was to analyse the quality of internal auditors in Bank Xbased on International Standards for the Professional Practice of Internal Auditing(SPPIA) and Quality Assurance. This study want to give a contribution for thedevelopment of internal audit?s role to increase their quality and provide somevalue added in bank. This study was a kind of case study in Bank X. This studyused the descriptive analysis methodology and qualitative method by literaturestudy and research in Bank X. This study shows that internal audit?s quality inBank X can be measured based on International Standards for the ProfessionalPractice of Internal Auditing (SPPIA) and reviewed by Quality Assurance throughRisk Based Internal Audit Approach, Key Performance Indicators (KPI) and fivedimensions of SPPIA. Internal audit?s quality in Bank X was substantiallycomplies based on SPPIA. It is important for internal audit division in Bank X toincrease their review and evaluation about quality of internal audit periodically.Their professionalism can be develop by any special trainings as sertificationinstitute for qualified internal audit."

"Penelitian ini bertujuan untuk menganalisis implementasi Quality Assurance yang dilakukan oleh Aparat Pengendali Internal Pemerintah BPK-RI pada audit atas laporan keuangan pemerintah. Analisis implementasi diperlukan untuk mengetahui sejauh mana penerapan Quality Assurance yang berguna untuk meyakinkan bahwa mutu pemeriksaan telah dilaksanakan sesuai dengan standar dan ketentuannya. Penelitian menggunakan data primer berupa wawancara dan menggunakan data sekunder berupa Laporan Hasil Quality Assurance Aparat Pengendali Internal Pemerintah yang dalam hal ini Inspektorat Utama BPK-RI. Metode analisis menggunakan metode kualitatif deskriptif. Hasil penelitian ini menunjukkan bahwa pelaksanaan Quality Assurance telah dilaksanakan dengan cukup baik. Namun peneliti menyarankan kepada BPK agar lebih memberikan rekomendasi yang sifatnya lebih universal, sehingga rekomendasi berulang dapat dieliminasi.

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This study aimed to analyze the implementation of the Quality Assurance conducted by Apparatus of Government Internal Controller at BPK-RI on the audit of government financial statements. Analysis of implementation is required to determine the extent of the application of Quality Assurance which is useful for assuring that quality checks have been carried out in accordance with the standards and provisions. The study used primary data in the form of interviews and the use of secondary data from the Quality Assurance Report of Apparatus of Government Internal Controller in this case Inspektorat Utama BPK-RI. The method of analysis using descriptive qualitative method. The results of this study indicate that the implementation of Quality Assurance has performed quite well. But the researchers suggest the BPK-RI to better provide recommendations that are more universal, so that repetitive recommendations can be eliminated."

"Penelitian ini bertujuan untuk menganalisis peran Inspektorat Utama KPU dalam proses penjaminan kualitas atas maturitas penyelenggaraan Sistem Pengendalian Intern Pemerintah (SPIP) di KPU berdasarkan Peraturan Kepala BPKP Nomor 5 Tahun 2021. Analisis dilakukan pada Inspektorat Utama KPU yang merupakan satuan pengendali intern di KPU yang memiliki wewenang untuk melakukan penjaminan kualitas dari tahap persiapan, pelaksanaan, hingga pelaporan. Metode dalam penelitian ini yakni analisis deskriptif berupa studi kasus dengan data diperoleh melalui analisis dokumen, observasi, serta wawancara. Wawancara dilakukan terhadap narasumber dari Inspektorat Utama KPU, KPU Provinsi, dan KPU Kabupaten/Kota. Hasil analisis menunjukkan bahwa pada tahap persiapan terdapat lima parameter yang sesuai dan dengan peraturan, dan satu parameter yang tidak sesuai dengan ketentuan. Pada tahap pelaksanaan, tiga parameter analisis menunjukan kesesuaian dengan ketentuan. Pada tahap pelaporan terdapat tiga parameter yang sesuai dengan ketentuan dan dua parameter yang tidak sepenuhnya sesuai dengan ketentuan.

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This research aims to analyze the role of the KPU Primary Inspectorate in the process quality assurance on the maturity of the Government Internal Control System (SPIP)’s implementation at the KPU based on BPKP Head Regulation Number 5 of 2021. The analysis carried out at the KPU Primary Inspectorate as an internal control unit at the KPU which has the authority to take quality assurance from the preparation, implementation, and reporting stages that represent all KPU offices. The research method used is descriptive analysis with case studies through data collection through documents analysis, field observations, and interviews. Interviews were conducted that obtained from KPU RI and KPU at provincial/city/district levels. The results of the analysis show that at the preparation stage there are five parameters in accordance with the regulation and there is one paramater that is not accordance with regulation. At the implementation stage, three parameters indicate the accordance with the regulation. At the reporting stage there are three parameters that accordance with the regulation and two parameters that is not fully accordance with the regulation."

"Laporan magang ini membahas mengenai evaluasi prosedur asurans yang dilakukan oleh KAP ABC atas pelaksanaan implementasi SAP Modul Material Management di salah satu perusahaan jasa transportasi yaitu, PT X1. Evaluasi dilakukan dengan membandingkan kesesuaian prosedur asurans yang dilakukan KAP ABC dengan ketentuan yang berlaku. Berdasarkan evaluasi yang telah dilakukan, prosedur asurans terhadap pelaksanaan implementasi SAP Modul Material Management yang dilakukan KAP ABC telah mengikuti ketentuan prosedur yang berlaku. Namun, dalam melaksanakan prosedur asurans tersebut, KAP ABC selaku praktisi atau auditor kurang mengedepankan professional skepticism dan professional judgment. Selain evaluasi, laporan magang ini juga berisi refleksi diri berdasarkan pengalaman yang didapatkan selama kegiatan magang.  

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This internship report discusses the evaluation of assurance procedures on the implementation process of SAP’s Material Management Module by ABC public accounting firm in PT X1, one of transportation service companies. The evaluation was carried out by comparing the assurance procedures performed by ABC public accounting firm with the applicable standards. Based on the evaluation, the assurance procedures performed by ABC public accounting firm on the implementation process of SAP's Material Management Module were in accordance with the applicable standards. However, in carrying out the procedure, ABC public accounting as a practitioner or auditor was less professional skepticism and professional judgment. Additionally, this internship report also contains self-reflections based on the writer’s experience gained from the internship."