Hasil Pencarian  ::  Simpan CSV :: Kembali

"[ABSTRAKLaporan magang ini membahas mengenai prosedur audit KAP RIO atas akunpenjualan dan piutang usaha PT MAR, perusahaan manufaktur yangmemproduksi kulit untuk keperluan otomotif dan furniture, untuk periode yangberakhir pada tanggal 31 Desember 2014. Secara lebih rinci, dibahas mengenaikebijakan akuntansi, prosedur audit, temuan audit, serta analisis atas sikluspendapatan dan piutang PT MAR dan proses audit KAP RIO. Berdasarkan hasilproses audit, ditemukan jika pengakuan pendapatan PT MAR tidak sesuai denganPSAK 23, serta terdapat beberapa potensi kecurangan yang ditemukan dari prosespenjualan PT MAR, namun kebijakan akuntansi lainnya atas pendapatan danpiutang usaha PT MAR telah sesuai dengan PSAK 23, 50, 55, dan 60, serta prosedur audit yang dijalankan tim audit KAP RIO telah sesuai dengan standar ISA yang berlaku.

---

ABSTRACTThis internship report explains the audit process of KAP RIO on revenue andreceivables cycle in PT MAR, a manufacture company producing leather forautomotive and furniture industry, for the period ended December 31st, 2014.Furthermore, the report discusses the accounting policies, audit procedures, auditfindings and analysis of revenue and receivables cycle of PT MAR. Based on theresult of audit process, the revenue recognition of PT MAR is not in accordancewith PSAK 23. There are also several potential fraud from sales of PT MAR.However, the other accounting policies on revenue and receivables of PT MARhave been in accordance with PSAK 23, 50, 55, 60 and also audit procedures from KAP RIO have been in accordance with the applicable ISA standard. , This internship report explains the audit process of KAP RIO on revenue andreceivables cycle in PT MAR, a manufacture company producing leather forautomotive and furniture industry, for the period ended December 31st, 2014.Furthermore, the report discusses the accounting policies, audit procedures, auditfindings and analysis of revenue and receivables cycle of PT MAR. Based on theresult of audit process, the revenue recognition of PT MAR is not in accordancewith PSAK 23. There are also several potential fraud from sales of PT MAR.However, the other accounting policies on revenue and receivables of PT MARhave been in accordance with PSAK 23, 50, 55, 60 and also audit procedures from KAP RIO have been in accordance with the applicable ISA standard. ]"

"[ABSTRAKLaporan magang ini ingin memberi wawasan baru mengenai pengakuanpendapatan dalam perusahaan utilitas beserta proses auditnya. PT DEF-T sebagaipenyedia listrik di salah satu kota di Indonesia mengharuskan adanya instalasisebelum menyalurkan listrik ke pelanggan, dan kemudian menjual tenaga listrikdengan metode pascabayar dan prabayar yang berbeda dari metode penjualansecara umum. Di akhir perikatan, KAP ABC memberikan opini wajar tanpapengecualian atas laporan keuangan PT DEF-T yang telah disajikan secara wajar sesuai standar akuntansi yang berlaku.

---

ABSTRACTThis internship report aims to give broader understanding of revenue recognitionin utility companies along with the audit process. DEF-T as an electricity providerin one of cities in Indonesia requires installation to further provide electricity forthe customers, and later sell the electricity by postpaid and prepaid sales methodswhich differ from common sales method of goods and services. In the end ofengagement, KAP ABC gave unqualified opinion on PT DEF-T's financial statement that has been fairly presented based on prevailing accounting standards., This internship report aims to give broader understanding of revenue recognitionin utility companies along with the audit process. DEF-T as an electricity providerin one of cities in Indonesia requires installation to further provide electricity forthe customers, and later sell the electricity by postpaid and prepaid sales methodswhich differ from common sales method of goods and services. In the end ofengagement, KAP ABC gave unqualified opinion on PT DEF-T’s financial statement that has been fairly presented based on prevailing accounting standards.]"

"Laporan magang menjelaskan mengenai audit atas pendapatan dan piutang usaha pada PT XYZ. PT XYZ merupakan salah satu perusahaan surveyor yang kegiatan bisnisnya bergerak dalam pemberian jasa. Sumber utama pendapatan perusahaan adalah melalui pemberian jasa sertifikasi, inspeksi, pengujian analisis. Pelaksanaan audit atas pendapatan meliputi pemahaman bisnis klien, uji pengendalian internal dan uji substantive atas transaksi pendapatan dan piutang. Berdasarkan hasil audit, adanya penyimpangan pada prinsip-prinsip akuntansi yang berlaku di Indonesia. Penyimpangan terjadi pada pengakuan pendapatan yang sesuai pada tanggal Invoice perusahaan, yang mana seharusnya diakui pada saat sertifikat telah di keluarkan dan tanggal pada invoice mengikuti tanggal yang tertera pada sertifikat. Namun pada prakteknya, penulis tidak melakukan prosedur audit untuk memeriksa uji pisah batas pada pengakuan pendapatan melalui pemeriksaan sertifikat, penulis hanya memeriksa pada tanggal di invoice saja. Kesimpulannya, prosedur audit yang dilakukan oleh auditor masih kurang dalam mendapatkan keyakinan atas akun pendapatan.

---

Internship report explains the audit of revenues and accounts receivable at PT XYZ. PT XYZ is a company whose business activities surveyor engaged in the provision of services. The main source of income of the company is through the provision of certification services, inspection, testing analysis. The audit on revenues include understanding the client's business, internal control testing and substantive testing of transactions revenue and accounts receivable. Based on the results of the audit, any irregularities in the accounting principles that apply in Indonesia. Irregularities occurred on the corresponding revenue recognition on the date of the invoice company, where it should be recognized at the time the certificate was issued and the date on the invoice following the date indicated on the certificate. However, in practice, the authors did not perform audit procedures to check the test cutoffs in the recognition of income through the inspection certificate, the author simply checking the date on the invoice only. In conclusion, the audit procedures performed by the auditor is still lacking in getting assurance on revenue account."

"ABSTRAKLaporan magang ini menjelaskan perlakuan akuntansi dan prosedur audit atas pendapatan dan piutang usaha pada PT SNO, sebuah perusahaan yang bergerak di industri produk kertas. Perlakuan akuntansi dan analisis atas pendapatan dan piutang usaha PT SNO didasarkan pada PSAK. Auditor hanya melakukan prosedur substantif dan pengujian terinci atas saldo pendapatan dan piutang usaha. Prosedur audit didasarkan pada pedoman audit KAP MTH. Berdasarkan hasil proses audit, kebijakan akuntansi atas pendapatan dan piutang usaha PT SNO telah sesuai dengan standar akuntansi di Indonesia, dan prosedur audit yang dijalankan tim audit KAP MTH telah sesuai dengan standar ISA yang berlaku.

---

ABSTRACTThis internship report explains the accounting treatment and audit procedure of reveneue and accounts receivable at PT SNO, a company in the field of paper product industry. The accounting treatment and analysis of revenue and accounts receivables at PT SNO is based on PSAK. Auditor just perform substantive procedures and test of details of revenue and accounts receivable balances. Audit procedures are based on audit guidelines, KAP MTH Audit Manual. Based on the results of the audit process, the accounting policies of PT SNO 39 s revenue and accounts receivable are in accordance with accounting standards in Indonesia, and audit procedures carried out by the KAP MTH audit team are in accordance with ISA standards."

"Laporan Magang ini menjelaskan serta menganalisis terkait prosedur audit yang dilakukan oleh KAP USI atas PT PES untuk periode Januari ? Agustus 2015 atau biasa disebut dengan audit interim. PT PES merupakan perusahaan yang bergerak dalam jual beli bahan bakar minyak berjenis diesel. Pendapatan PT PES berasal dari penjualan minyak tersebut di Indonesia. Analisis yang dilakukan adalah membandingkan antara praktik audit yang dilaksanakan KAP USI dengan standar audit yang berlaku, yaitu International Standards on Auditing (ISA). Laporan magang ini secara khusus menganalisis prosedur audit atas akun pendapatan PT PES yang terdiri dari penilaian risiko, pengecekan kelengkapan buku besar perusahaan, dan uji substantif. Selama periode interim, prosedur audit yang dilakukan antara lain tahap perencanaan audit, memahami dan mengevaluasi lingkungan bisnis dan pengendalian internal klien, menilai risiko audit, dan memberikan tanggapan atas risiko tersebut. Berdasarkan analisis yang dilakukan, dapat diambil kesimpulan bahwa KAP USI telah melakukan prosedur audit yang sesuai dengan ISA.

---

The purpose of this internship report is to explain and analyze the audit procedure conducted by KAP USI over PT PES for the period of January-August 2015 or usually being called as interim audit. PT PES is the company which sells and distributes the oil-diesel type in Indonesia. PT PES earns their main revenue by selling the oil to all areas in Indonesia. The analysis performed in this internship report is to compare audit procedures performed by KAP USI to International Standards on Auditing (ISA).

This internship report specifically analyzes audit procedure performed for PT PES?s revenue account which consists of risk assessment, general ledger completeness check and substantive test. During interim audit, audit procedures performed are consists of audit planning stage, understanding and evaluating business environment and client?s internal control, assessing audit risk and give an appropriate response towards the risk. Based on the analysis towards audit procedure conducted by KAP USI on PT PES, writer concludes that KAP USI has performed the audit in accordance with International Standards on Auditing."

"ABSTRAKLaporan magang ini membahas proses audit KAP FZD atas akun pendapatan dan Piutang usaha PT SMA untuk periode yang berakhir pada 31 Desember 2016. Proses audit dilaksanakan berdasarkan Audit Manual FZD yang telah mengacu pada standar audit yang berlaku. Pada tahap audit lapangan, dibahas mengenai prosedur audit atas akun pendapatan dan piutang usaha. Prosedur audit yang dilakukan adalah prosedur substantif, yang terdiri dari prosedur analitis substantif dan pengujian rincian. Hasil audit menunjukkan bahwa tidak terdapat salah saji material pada laporan keuangan PT SMA

---

ABSTRACTThis internship report discusses mainly about audit process that is performed by FZD accounting firm on revenue and accounts receivable accounts of PT SMA on the period ended December 31st 2016. The audit process is performed based on Manual Audit of FZD that has been based on applicable audit standard. On the field audit stage, it is discussed about audit procedure on revenue and accounts receivable accounts. Audit process that has been performed includes substantive procedure, which include analytical substantive procedure and test of detail. The audit process shows that there is no material misstatement on the financial statements of PT SMA. "

"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.

---

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."

"Laporan magang ini membahas mengenai prosedur audit atas akun pendapatan dan piutang untuk dua divisi PT SH. Pembahasan dimulai dari pemahaman siklus pendapatan PT SH, penilaian dan pengujian pengendalian internal, dan pengujian substantif atas akun pendapatan dan piutang. Kemudian, dibahas pula permasalahan yang terdapat pada siklus pendapatan dan solusi yang diberikan oleh auditor. Laporan magang ini menyimpulkan terdapat permasalahan terkait dengan kesalahan pengakuan pendapatan atas divisi perawatan PT SH, tetapi permasalahan dapat diselesaikan dengan dilakukannya penyesuaian atas nilai salah saji tersebut.

---

This internship report discusses audit procedure for revenue and receivable from two divisions of PT SH. The discussions start with understanding the revenue cycles of PT SH, assessment and test of internal control, and test of substantive for revenue and receivables. This report also discusses the problem in revenue cycles and the solutions offered by the auditor. This report concludes that there are problem in revenue recognition in maintenance division PT SH, but this problem can be solved by adjustment."

"Laporan magang ini memiliki tujuan untuk mengevaluasi prosedur audit yang dilakukan KAP NEO atas akun pendapatan PT KDY untuk periode yang berakhir pada 31 Desember 2021. PT KDY merupakan perusahaan ekspor-impor makanan dan minuman besar di Indonesia dengan fokus penjualan terbesar pada penjualan daging mentah. Prosedur audit yang akan dievaluasi terdiri atas prosedur audit untuk memperoleh bukti audit inspection dan inquiry, juga prosedur substantif uji rinci untuk pengujian asersi occurrence, accuracy, dan cut-off dari asersi manajemen. Laporan magang ini juga berisikan refleksi diri penulis selama mengikuti kegiatan magang di KAP NEO.

---

The purpose of this internship report is to evaluate KAP NEO's audit procedures on PT KDY's revenue accounts for the fiscal year ending December 31, 2021. PT KDY is a big Indonesian food and beverage export-import corporation, with meat sales being its primary focus. Audit procedures to be evaluated consist of substantive tests of details for testing occurrence, accuracy, as well as substantive tests of details for testing occurrence, accuracy, and cut-off assertions from management's assertions. This internship report also contains the author’s selfreflection during their internship at KAP NEO."