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"ABSTRAKLaporan magang ini membahas mengenai analisis proses audit laporan keuanganBank Bravo yang dilakukan oleh KAP TOP pada periode yang berakhir tanggal31 Desember 2015, khususnya terhadap akun pendapatan bunga dari kredit yangdiberikan kepada nasabah. Proses audit yang dibahas terbatas pada tahappengujian dan pengumpulan bukti, yang terdiri dari pengujian pengendalian danprosedur substantif. Perlakuan akuntansi yang diterapkan oleh Bank Bravoterhadap pendapatan bunga dari kredit yang diberikan kepada nasabah mengacupada Pernyataan Standar Akuntansi Keuangan (PSAK) 23 mengenai Pendapatan.KAP TOP tidak menemukan adanya temuan atau salah saji material dari hasilpengujian. Berdasarkan hasil analisis, dapat disimpulkan bahwa proses audit yangdilakukan KAP TOP telah sesuai dengan standar yang berlaku.

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ABSTRACTThis internship report discusses the analysis of the audit process of Bank Bravo’sfinancial statements conducted by KAP TOP for the period ended in 31 December2015, in particular on interest income from loans to customer. The audit processdiscussed is limited to testing and evidence collection phase, comprising test ofcontrols and substantive procedures. The accounting treatment applied by BankBravo to interest income from loans to customers refers to Pernyataan StandarAkuntansi Keuangan (PSAK) 23 on Income. KAP TOP did not find any materialmisstatements or any findings from the test results. Based on the analysis, it wasconcluded that audit process is in accordance with the applicable standards."

"ABSTRAK<>br>Laporan magang ini membahas analisis proses audit yang dilakukan KAP MR terhadap laporan keuangan Bank ABC periode yang berakhir 31 Desember 2016, khususnya pendapatan bunga. Prosedur audit yang dibahas terbatas pada proses pengujian dan pengumpulan bukti yang terdiri dari pengujian pengendalian dan prosedur substantif. Perlakuan akuntansi atas pendapatan bunga yang diterapkan oleh Bank ABC mengacu pada Pernyataan Standar Akuntansi Keuangan PSAK 23 mengenai pendapatan. KAP MR mengusulkan untuk dilakukan beberapa penyesuaian terhadap beberapa akun agar tidak terjadi salah saji pada laporan keuangan. Berdasarkan hasil analisis yang dilakukan, dapat disimpulkan bahwa KAP MR telah melakukan prosedur audit sesuai dengan International Standard of Auditing.

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ABSTRACT<>br>The internship report discusses the analysis of the audit process of Bank ABC rsquo s financial statement in 2016, especially on interest income. The audit procedures discussed is limited to testing and gathering evidence phase, comprising test . The accounting treatment applied by Bank ABC to interest income refers to Pernyataan Standar Akuntansi Keuangan PSAK 23 on Income. KAP MR proposed some adjustments for Bank ABC on some accounts to prevent misstatement on financial statement. Based on KAP MR rsquo s analysis, it was concluded that audit process is in accordance with International Standard of Auditing. "

"ABSTRAKLaporan magang ini akan membahas proses audit atas akun investasi dan pendapatan investasi PT ZZZ pada periode berakhir 31 Desember 2015. Akun investasi PT ZZZ terdiri atas deposito berjangka, saham, dan obligasi. Proses audit yang berlangsung memiliki beberapa tahap yang dimulai dari tahap perencanaan audit, uji kontrol atas aktivitas investasi perusahaan, hingga uji detil yang juga melibatkan pengumpulan bukti audit untuk mendapatkan keyakinan yang wajar bahwa akun investasi telah bebas dari salah saji material. Investasi yang dikelola PT YYY berkaitan dengan instrumen keuangan yang mengacu pada penerapan PSAK 50 (2014), PSAK 55 (2014), dan PSAK 60 (2014) mengenai penyajian, pengukuran dan pengakuan, serta pengungkapan atas instrumen keuangan serta pengukuran pendapatan yang diperoleh dari investasi yang mengacu pada PSAK 23 (2010). Hasilnya menunjukkan bahwa akun investasi dan pendapatannya telah disajikan bebas dari salah saji material dan telah disajikan secara wajar.

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ABSTRACTThis internship report discusses the audit process on investment account and investment income of PT ZZZ as of 31 December 2015. The investment account consists of mutual fund, stocks, and bonds. The audit process has several stages started from audit planning, test of control over investment activities and test of details which involves gathering audit evidence to gain the reasonable assurance that investment account is free from material misstatement. Investment, which is managed by PT ZZZ, is related to financial instrument that complies to the application of PSAK 50 (2014), PSAK 55 (2014), and PSAK 60 (2014) about the presentation, measurement and recognition, and disclosure of financial instrument while investment income is related to the application of PSAK 23 (2010). The audit process concludes that related to investment accounts, there is no material misstatement that impact the overall financial statements fair presentation."

"ABSTRAKLaporan magang ini membahas prosedur audit yang dilakukan oleh KAP X Indonesia atas beban bunga dana pihak ketiga Bank Y untuk periode 31 Desember 2016. Prosedur audit yang dicakup dalam laporan magang ini adalah tahapan pengujian yang terdiri dari uji pengendalian dan uji substantif yang dilakukan oleh KAP X Indonesia. Berdasarkan hasil audit, terdapat satu temuan yang berasal dari prosedur uji pengendalian, yaitu test approval of special interest rate based on authorisation limit. Temuan tersebut terjadi karena kelalaian cabang Bank Y dalam proses administrasi, dan tidak berdampak material kepada laporan keuangan.

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ABSTRACTThe internship report is aimed to explain the performed by KAP X Indonesia on interest expense of third party fund of Bank Y for the period 31 December 2016. Audit procedure covered in this internship report is the testing phase, composed of test of control and substantive test. Based on the audit result, there is one finding from test of control, on test approval of special interest rate based on authorisation limit. That finding caused by negligence of Bank Y s branch on administrative process, and have immaterial effect to the financial report."

"ABSTRAKLaporan magang ini membahas mengenai prosedur audit pada akun kredit yang diberikan melalui prosedur loan review pada PT QBN, serta mengevaluasi prosedur audit terkait kredit yang diberikan untuk periode pelaporan 31 Desember 2019. PT QBN merupakan perusahaan yang bergerak di bidang perbankan. Pengakuan dan pengukuran untuk kredit yang diberikan pada PT QBN sudah sesuai dengan PSAK 55. Prosedur audit loan review yang dilakukan sesuai dengan Peraturan Bank Indonesia No.14/15/PBI/2012. Perlakuan akuntansi dan prosedur audit yang dijalankan oleh KAP MAM sudah sesuai dengan teori dan standar yang berlaku.

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ABSTRACT

This internship report discusses abou audit procedure for loans account given through loan review procedure for PT QBN, also evaluates audit procedure for loans account for the period ended in 31st Dec 2019. PT QBN engages in banking company in Indonesia. The measurement of loans account in PT QBN complied with PSAK 55. the measurement of loans account through loan review in PT QBN and the evaluation of the audit procedure for loan receivables for the period ended in 31st Dec 2018. PT SSS engages in financing infrastructure. The measurement of loan receivables in PT SSS complied with PSAK 55. The evaluation of loan review procedure carried was in accordance with the Peraturan Bank Indonesia No.14/15/PBI/2012. Audit procedures conducted by KAP MAM is in accordance with applicable standards."

"ABSTRAK

Laporan magang ini membahas prosedur audit atas simpanan dan beban bunga atas simpanan yang dilakukan oleh auditor dari kantor akuntan publik yang bernama KAP X terhadap bank yang bernama Bank FRS untuk periode akuntansi yang berakhir pada 31 Desember 2X17. Tujuan prosedur audit yang dilakukan adalah untuk membuktikan bahwa simpanan dan beban bunga atas simpanan yang tercatat pada laporan keuangan bank telah disajikan secara wajar. Setelah prosedur audit telah dilakukan, diketahui bahwa simpanan dan beban bunga atas simpanan yang dicatat oleh bank di laporan keuangannya telah disajikan secara wajar.

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ABSTRACT

This internship report discusses about audit procedures on deposit and interest expense of deposit conducted by auditor of public accounting firm called KAP X to a commercial bank called Bank FRS for accounting period ended 31 December 2X17. The goals of the audit procedures are to prove if the deposit and interest expense on deposit recorded in the financial statements of Bank FRS have been fairly presented. After the auditor has performed the audit procedures, it is known that the amounts of deposit and interest expense on deposit recorded by Bank FRS in its financial statements have been fairly presented."

"ABSTRAKLaporan magang ini membahas mengenai perlakuan akuntansi akun beban bunga pada Bank THB serta prosedur audit yang dilakukan KAP XYZ terhadap Bank THB, khususnya untuk akun beban bunga. Laporan ini membahas akun beban bunga Bank THB untuk tahun buku yang berakhir pada 31 Desember 2017. Standar akuntansi yang digunakan adalah Pernyataan Standar Akuntansi Keuangan PSAK mengenai instrumen keuangan yang terdapat pada PSAK 50 dan PSAK 55. Prosedur audit yang dilakukan KAP XYZ dimulai dari tahap penerimaan klien, perencanaan, pengujian dan pengumpulan bukti hingga penyelesaian dan pelaporan. Standar audit yang digunakan adalah Pedoman Audit XYZ yang mengacu pada International Standards on Auditing ISA . Terdapat temuan terkait pemberian otorisasi pada pengujian pengendalian yang tidak material, namun secara keseluruhan, berdasarkan hasil dari proses pengauditan tidak ada salah saji yang material dan laporan keuangan mendapat opini wajar tanpa pengecualian. Berdasarkan hasil analisis, perlakuan akuntansi dan prosedur audit yang dijalankan telah sesuai dengan standar yang berlaku.

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ABSTRACTThis internship report discusses the accounting treatment of interest expense account in Bank THB as well as the audit procedures performed by KAP XYZ against Bank THB, especially for interest expense account. This report discusses the interest expense account of Bank THB for the period ended in 31 December 2017. The accounting standards used are Statements of Financial Accounting Standards SFAS for financial instruments, SFAS 50 and SFAS 55. Audit procedures performed by KAP XYZ started from client acceptance, planning, testing and evidence collection, until completion and reporting. The audit standard used is the XYZ Audit Guide which refers to the International Standards on Auditing ISA . From the test of control, KAP XYZ found that there is minor issue related to authorization. However, based on the overall result of the auditing process, there is no material misstatement and the financial statement gets an unqualified opinion. Based on the analysis, accounting treatment and audit procedures are in accordance with applicable standards."

"In order to improving awareness and compliance of taxpayers about their rights and obligations, the understanding about justice from a rule of law and regulation looked into to play an important part in improving awareness and taxpayer compliance. Comprehended level of justice of a rule is hence expected by a taxpayer earn more own awareness and compliance about their obligation of taxation. The target of this research is to analyze the level of justice from an imposition of Tax, which is Income Recognition of bank interest payable write-off, evaluated from principle of taxation justice. In this research, a descriptive analysis method was used by through study of bibliography comparing opinion among experts according to their definition, with rule of law and regulation about Recognition of Income for Bank Interest Payable Write-Off. The evaluation use Model System which assessing a policy by comparing input, Process, and Output of law and regulation policy.

From the analyze result, pulled conclusion that rule of legislation of Income Tax about Recognition of Income for Bank Interest Payable Write-Off Do Not reflect principle of justice either through Horizontal and also Vertical, because Income Recognition [of] according to rule of legislation do not in line with taxpayer ability, if compared to Income Recognition from business transaction besides Interest Payable Write-Off.

Revising rule Article 4 sentence (1) Law of Number 7 Year 1983 about Income Tax as have been altered last with Law of Number 17 Year 2000 related with Recognition of Income for Bank Interest Payable Write-Off would be able to bring constructive benefit, in the effort to improve level of its justice."