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"[ABSTRAKLaporan magang ini membahas mengenai proses audit yang dilakukan oleh KAPTWR terhadap akun pendapatan PT. P&T untuk periode yang berakhir padatanggal 31 Desember 2014. Fokus pembahasan terletak pada kebijakan akuntansiatas pengakuan, pengukuran, penyajian, dan pengungkapan pendapatan pada PT.P&T, prosedur audit, temuan audit, dan proses audit yang dilakukan oleh KAPTWR, serta analisisnya. Berdasarkan hasil proses audit, terdapat penyimpanganterhadap kebijakan akuntansi atas akun pendapatan PT. P&T, tepatnya pada saatpengakuan pendapatan sehingga memerlukan prosedur khusus dalam pemeriksaansaldo tersebut. Auditor telah mengusulkan penyesuaian berdasarkan PernyataanStandar Akuntansi Keuangan (PSAK) yang berlaku. Prosedur audit yangdijalankan tim audit KAP TWR telah sesuai dengan teori dan standar yangberlaku.;

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ABSTRACTThe report is aimed to explain audit process conducted by KAP TWR towards therevenue account of PT. P&T for the period ended December 31st, 2014. The focusof the report lies on accounting policies for the recognition, measurement,presentation, and disclosure of the revenue balance, audit findings, auditprocedures performed by KAP TWR, as well as the analysis. Based on the resultof the audit process, there were deviations from the accounting policy for revenueaccount of PT. P&T, precisely at the time of revenue recognition and it requiresspecial procedures in the examination of the balance. The auditor has proposedadjustment based on Indonesian Financial Accounting Standards (PSAK). Theaudit procedures which are applied by the public accountant firm, have compliedwith the theory and the standards which prevail.;The report is aimed to explain audit process conducted by KAP TWR towards therevenue account of PT. P&T for the period ended December 31st, 2014. The focusof the report lies on accounting policies for the recognition, measurement,presentation, and disclosure of the revenue balance, audit findings, auditprocedures performed by KAP TWR, as well as the analysis. Based on the resultof the audit process, there were deviations from the accounting policy for revenueaccount of PT. P&T, precisely at the time of revenue recognition and it requiresspecial procedures in the examination of the balance. The auditor has proposedadjustment based on Indonesian Financial Accounting Standards (PSAK). Theaudit procedures which are applied by the public accountant firm, have compliedwith the theory and the standards which prevail., The report is aimed to explain audit process conducted by KAP TWR towards therevenue account of PT. P&T for the period ended December 31st, 2014. The focusof the report lies on accounting policies for the recognition, measurement,presentation, and disclosure of the revenue balance, audit findings, auditprocedures performed by KAP TWR, as well as the analysis. Based on the resultof the audit process, there were deviations from the accounting policy for revenueaccount of PT. P&T, precisely at the time of revenue recognition and it requiresspecial procedures in the examination of the balance. The auditor has proposedadjustment based on Indonesian Financial Accounting Standards (PSAK). Theaudit procedures which are applied by the public accountant firm, have compliedwith the theory and the standards which prevail.]"

"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.

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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."

"Laporan magang ini bertujuan untuk memaparkan dan menganalisis perlakuan akuntansi serta pelaksanaan prosedur audit atas pendapatan PT HFS, sebuah perusahaan yang bergerak di bidang jasa pembiayaan. Berdasarkan hasil analisis, perlakuan akuntansi belum sepenuhnya sesuai dengan PSAK 23, tepatnya dalam hal pengakuan pendapatan. Pelaksanaan prosedur audit juga belum sepenuhnya sesuai dengan standar audit, khususnya terhadap Standar Audit 240.

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This report aims to describe and analyze the accounting treatment of and the practice of audit procedures for revenue of PT HFS, a multi-finance company. The analysis results that the accounting treatment of revenue has not fully complied to PSAK 23, specifically in the revenue recognition. The practice of audit procedures has also not fully complied to auditing standards, especially to Standar Audit 240."

"ABSTRAKLaporan Magang ini membahas pengakuan, pengukuran, pengungkapan, dan penyajian atas pendapatan PT SAN, serta prosedur audit terkait pendapatan PT SAN untuk periode pelaporan 31 Desember 2017. PT SAN merupakan perusahaan yang bergerak pada industri pertambangan batubara. Prosedur audit dijalankan sesuai dengan pedoman KAP TOZ dan dianalisa apakah sudah sesuai dengan Standar Audit yang berlaku di Indonesia. Pengakuan, pengukuran, pengungkapan, dan penyajian pendapatan sudah sesuai dengan PSAK 23 dan PSAK 1. Sedangkan prosedur audit KAP TOZ sudah sesuai dengan standar audit yang berlaku di Indonesia. Tidak ditemukan salah saji material dalam akun Pendapatan PT SAN maupun dalam Laporan Keuangan pada tahun 2017. Sehingga KAP TOZ memberikan opini wajar tanpa pengecualian terhadap Laporan Keuangan PT SAN tahun 2017.

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ABSTRACTThis report disscuses the recognition, measurement, disclosure and reporting of PT SAN rsquo;s revenue and the audit procedure concerned for the accounting period of December 31st 2017. PT SAN business is engaged in coal mining industry. The audit procedure is performed based on the guidelines of KAP TOZ and is analyzed as to its compliance with applicable audit standards in Indonesia. The recognition, measurement, disclosure and reporting of the revenue have complied with PSAK 23 and PSAK 1 whilst the audit procedure of KAP TOZ has been in accordance with applicable audit standards in Indonesia. No material misstatements were found in PT SAN 39;s revenue account nor in its Financial Statements of 2017. As a result, KAP TOZ gave unqualified opinion on PT SAN 39;s 2017 Financial Statements."

"Laporan magang ini membahas tinjauan pendapatan pada perusahaan pengangkut batu bara, analisis pengakuan pendapatan, dan analisis prosedur audit interim yang dilakukan oleh KAP SYR atas pendapatan PT NSR periode Januari-Juni 2018. Analisis dilakukan dengan membandingkan antara pengakuan pendapatan dengan standar akuntansi pendapatan yang berlaku. Analisis prosedur audit KAP SYR dilakukan dengan membandingkan dengan standar audit yang berlaku. Berdasarkan analisis yang dilakukan, pengakuan pendapatan PT NSR telah sesuai dengan standar akuntansi yang berlaku. Selain itu, prosedur audit atas pendapatan PT NSR yang telah dilakukan KAP SYR juga telah sesuai dengan standar audit yang berlaku.

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This internship report discusses about the overview revenue of coal shipping company, revenue recognition analysis, and audit procedure analysis of the revenue PT NSR on January-June 2018 period. The analysis is carried out by comparing the revenue recognition PT NSR with the applicable accounting standard. Audit procedures analysis performed by KAP SYR is being compared with the applicable auditing standards. Based on the analysis, the revenue recognition of PT NSR is in accordance with applicable accounting standards. In addition, the audit procedure for PT NSRs income that has been performed by KAP SYR has also been in accordance with the applicable audit standards."

"ABSTRAKLaporan magang ini membahas dan menganalisis proses audit yang dilakukan KAP TOD atas akun pendapatan PT EVN, sebuah perusahaan pengelola resor golf, untuk periode yang berakhir pada 31 Desember 2017. Prosedur audit yang dijalankan oleh tim audit secara keseluruhan telah sesuai dengan pedoman audit KAP TOD yang mengacu pada standar audit yang berlaku. Pada laporan ini, akan dibahas prosedur-prosedur yang dijalankan mulai dari tahap perencanaan, tahap pengujian atas akun-akun pendapatan, hingga tahap penyelesaian. Berdasarkan prosedur audit yang telah dijalankan, perlakuan akuntansi atas pendapatan PT EVN telah sesuai dengan PSAK 23 tentang Pendapatan Revisi 2014 kecuali pada pos pendapatan tiket feri di mana PT EVN hanya berperan sebagai agen. Pendapatan ini telah disesuaikan oleh auditor dan disetujui oleh PT EVN sehingga dapat disimpulkan bahwa pendapatan PT EVN telah disajikan secara wajar dan bebas dari kesalahan saji material. Di samping itu, prosedur audit yang dilaksanakan oleh KAP TOD juga telah sesuai dengan standar audit yang berlaku di Indonesia.

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ABSTRACTThis report aimed to explain and analyze the audit process performed by KAP TOD on revenue of PT EVN, a golf resort company, for period ended 31 December 2017. The audit procedures performed by the audit team, in overall, have been conducted in accordance with TOD Audit Guide, which is adopted from the existing auditing standard. This report will explain procedures performed from planning, testing and executing revenues, and finalization. Based on the procedures have been already conducted, PT EVN rsquo;s accounting policy on revenue has complied with PSAK 23 about Revenue Revised 2014 except in revenue from ferry tickets where PT EVN only acts as an agent. However, this revenue has been adjusted by the auditors and agreed by PT EVN. Therefore, revenues of PT EVN has been fairly stated and free from material misstatements. In addition, audit procedures performed by KAP TOD also have been conducted in accordance with the applicable auditing standard in Indonesia."

"Laporan Magang ini membahas mengenai prosedur audit atas akun pendapatan dan piutang pada PT A1, yang merupakan salah satu perusahaan penyedia infrastuktur jaringan telekomunikasi di Indonesia. Pembahasan dimulai dari pemahaman proses bisnis PT A1, penilaian dan pengujian pengendalian internal diikuti dengan pengujian substantif atas akun pendapatan dan piutang. Dibahas pula permasalahan piutang perusahaan beserta penyelesaiannya terkait homologasi. Laporan Magang ini menyimpulkan bahwa prosedur audit yang dilakukan oleh KAP telah sejalan dengan standar audit yang berlaku di Indonesia. Selain itu, hasil audit yang ada menyimpulkan bahwa pendapatan dan piutang PT A1 telah disajikan secara wajar dan sesuai dengan PSAK.

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This internship report discusses audit procedures for revenue and receivable of PT A1, which is a telecommunication network infrastructure provider company in Indonesia. The discussions start with understanding the business cycle of PT A1, assessment and test of internal control, followed by test of substantive for revenue and receivable. This report also discusses the issue regarding company's receivable and its solutions concerning homologation. This internship report concludes that the audit procedures performed by KAP are in accordance with auditing standards applicable in Indonesia. In addition, the results of audit procedures performed conclude that revenue and receivable of PT A1 are presented fairly and have complied with IFRS."

"Laporan magang ini menganalisis prosedur audit atas akun pendapatan PT DWA. PT DWA merupakan perusahaan yang memproduksi dan menjual produk minyak kelapa sawit. Prosedur audit yang dilakukan terbatas pada Pengujian Substantif yang dilakukan dalam bentuk prosedur analitis serta pengujian terperinci atas saldo TOD . Hasil audit menunjukkan bahwa terdapat isu terkait akun pendapatan PT DWA. Pengendalian internal PT DWA dianggap sudah sesuai dengan ukuran dan kompleksitas perusahaan berdasarkan hasil dugaan profesional tim audit, namun, terdapat beberapa kelemahan dalam pengendalian internal PT DWA yang harus diperbaiki.

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This internship report aims to analyze the audit procedures of PT DWA revenue account. PT DWA is a company which produces and sells palm oil. Audit procedures are limited to Substantive Testing that includes an analytical procedure and test of detail balances. The audit result shows that there is issue related to PT DWA revenue account. The PT DWA internal control is claimed to be appropriate to the size and complexity of the entity, however, there are some weaknesses of PT DWA internal control which should be repaired "

"Laporan magang ini membahas perlakuan akuntansi atas akun pendapatan dari penjualan unit real estat pada PT AMN, yaitu perusahaan yang bergerak di sektor real estat, serta prosedur audit yang dilaksanakan oleh KAP ABC atas akun pendapatan tersebut. Laporan magang ini juga membahas kesesuaian antara perlakuan akuntansi atas akun pendapatan PT AMN dengan PSAK 23 dan PSAK 44. Berdasarkan prosedur audit, PT AMN telah menyajikan akun pendapatan secara wajar dalam laporan keuangannya. Perlakuan akuntansi atas akun pendapatan PT AMN sesuai dengan PSAK 23 dan PSAK 44. Prosedur audit yang dilaksanakan oleh KAP ABC pun telah sesuai dengan ISA.

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This internship report explains accounting treatment for revenue from sale of real estate unit in PT AMN, a company focusing on real estate sector, and audit procedures performed by KAP ABC for the revenue. This internship report also explains the compliance of accounting treatment for revenue of PT AMN with PSAK 23 and PSAK 44. Based on the audit procedures, PT AMN has fairly stated its revenue in the financial statement. The accounting treatment for revenue of PT AMN complies with PSAK 23 and PSAK 44. Audit procedures performed by KAP ABC have also complied with ISA."

"Laporan magang ini menjelaskan evaluasi prosedur audit yang dijalankan KAP DUN atas akun pendapatan PT CAM untuk periode yang berakhir pada 31 Desember 2020. PT CAM merupakan sebuah perusahaan yang bergerak di bidang jasa e-commerce, web portal, dan media daring. Laporan ini berfokus pada evaluasi kesesuaian prosedur audit yang dijalankan KAP DUN dengan standar dan teori audit yang berlaku. Prosedur yang dilakukan terkait akun pendapatan adalah penyusunan lead schedule, pengujian pengendalian, pengujian rinci, dan pengujian pisah batas. Berdasarkan analisis yang dilakukan, prosedur audit yang dijalankan KAP DUN telah sesuai dengan standar dan teori audit yang berlaku. Selain itu, laporan ini juga membahas hasil refleksi diri penulis selama menjalani program magang di KAP DUN.

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This internship report explains the evaluation of audit procedures conducted by KAP DUN for PT CAM’s revenue accounts for the year ended on 31 December 2020. PT CAM is a company engaged in e-commerce services, web portal, and online media. This report focuses on evaluating the suitability of audit procedures conducted by KAP DUN with applicable auditing standards and theories. The procedures carried out related to revenue accounts are the preparation of the lead schedule, test of control, test of detail, and cut-off test. Based on the analysis carried out, the audit procedures conducted by KAP DUN are in accordance with applicable auditing standards and theories. In addition, this report also discusses the results of the author’s self-reflection during the internship program at KAP DUN."