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"This guide looks at the basic requirement of the directives on public procurement issued by the European Union, as well as the UK regulations that have incorporated the directives into UK legislation. This is not a legal text book: instead it aims to offer architects a straight forward guide to what to expect when competing for work subject to the EU procurement rules."

"This guide looks at the basic requirements of the directives on public procurement issued by the European Union, as well the UK regulations that have incorporated the directives into UK legislation. This is not a legal text book: instead it aims to offer architects a straight forward guide to what to expect when competing for work subject to the EU procurement rules."

"Tulisan ini menganalisis bagaimana Perubahan Undang-Undang Kewarganegaraan dan Penerapan Prinsip Best Interest of The Child dan Prinsip Non Diskriminasi Pasca Berlakunya Pasal 3A Peraturan Pemerintah No.21 Tahun 2022, khususnya dalam memberikan status kewarganegaraan pada anak. Tulisan ini disusun dengan menggunakan metode penelitian hukum kualitatif melalui studi kepustakaan. Terkait status kewarganegaraan anak yang dilahirkan dari ikatan perkawinan campuran diatur dalam Undang-Undang Kewarganegaraan. Undang-Undang Kewarganegaraan Lama No.62/1958 memberikan status kewarganegaraan anak secara tunggal. Dilihat dari beberapa kasus anak yang lahir dibawah Undang-Undang Kewarganegaraan Lama No. 62/ 1958, tentu saja banyak kesulitan yang perlu dihadapinya. Sehingga pada tertanggal 1 bulan agustus tahun 2006 disahkannya Undang-Undang Kewarganegaraan Baru No. 12/ 2006. Undang-Undang Kewarganegaraan Baru No. 12/ 2006 memberikan status kewarganegaraan ganda terbatas kepada anak yang lahir dari perkawinan campuran. Masa transisi perubahan Undang-Undang Kewarganegaraan ini mengakibatkan banyaknya anak hasil perkawinan campuran yang tidak terdaftar atau telat terdaftar kewarganegaraan gandanya atau bagi yang sudah terlajur berkewarganegaraan asing. Pemerintah mengeluarkan Peraturan Pemerintah No.21/ 2022 tentang Perubahan atas Peraturan Pemerintah No. 2/ 2007 dalam memperbaiki permasalahan yang timbul akibat masa transisi tersebut yang tercantum dalam Pasal 3A. Pasal 3A tersebut hanya berlaku sampai 31 Mei 2024 , batas waktu Pasal 3A ini tidak melihat sisi kepentingan yang akhirnya menimbulkan persoalan baru seperti diskriminasi khususnya bagi anak-anak yang dalam hal ini adalah anak-anak hasil perkawinan campuran. Sehingga aturan tersebut dinilai tidak memberikan perlindungan yang utuh terhadap anak-anak karena tidak mengadopsi Prinsip Best Interest of The Child dan Prinsip Non Diskriminasi dalam Perlindungan hak anak khususnya terkait status kewarganegaraan anak itu sendiri.

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This article analyzes the changes to the Citizenship Law and the Implementation of the Best Interest of the Child Principle and the Principle of Non-Discrimination after the Implementation of Article 3A of Government Regulation No. 21 of 2022, especially in granting citizenship status to children. This article was prepared using qualitative legal research methods through literature study. Regarding the citizenship status of children born from mixed marriages, it is regulated in the Citizenship Law. The Old Citizenship Law No.62/1958 provides sole citizenship status for children. Judging from several cases of children born under the Old Citizenship Law no. 62/1958, of course there were many difficulties that he had to face. So on August 1 2006 the New Citizenship Law no. 12/ 2006. New Citizenship Law no. 12/2006 grants limited dual citizenship status to children born from mixed marriages. This transition period for changes to the Citizenship Law resulted in many children resulting from mixed marriages who were not registered or had their dual citizenship registered too late or for those who already had foreign citizenship. The government issued Government Regulation No.21/2022 concerning Amendments to Government Regulation No. 2/2007 in correcting problems arising from the transition period as stated in Article 3A. Article 3A is only valid until May 31 2024, the deadline for Article 3A does not look at the interests side which ultimately gives rise to new problems such as discrimination, especially for children, in this case children from mixed marriages. So this regulation is considered not to provide complete protection for children because it does not adopt the Principle of Best Interest of the Child and the Principle of Non-Discrimination in the Protection of children's rights, especially regarding the child's own citizenship status."

"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit yang dilakukan oleh Kantor Akuntan Publik XNM atas akun pendapatan di PT LPG yang merupakan perusahaan yang bergerak di bidang perkebunan, perindustrian, dan perdagangan dengan komoditas utama yang dihasilkan adalah teh. PT LPG menggunakan SAK ETAP. Prosedur audit yang dilakukan kepada PT LPG meliputi prosedur risk assessment, prosedur substantif test of control dan test of detail. Prosedur risk assessment dilakukan dengan memberikan kuesioner kepada manajemen perusahaan yang berisi pertanyaanpertanyaan terkait strategi bisnis, analisis risiko, dan analisis fraud yang telah dan akan dilakukan oleh perusahaan. Prosedur test of control dilakukan dengan mengobservasi dan meminta keterangan kepada personil yang ada di unit produksi PT LPG. Kemudian prosedur substantif test of detail dilakukan dengan menguji asersi occurrence, accuracy, completeness, dan cut-off. Secara keseluruhan, praktik yang dilakukan oleh KAP XNM telah sesuai dengan teori yang berlaku walaupun terdapat perbedaan urutan dan prosedur yang dilakukan. Namun, perbedaan tersebut dilakukan atas justifikasi dan pengalaman auditor sehingga tetap dapat memenuhi tujuan audit.

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The purpose of this internship report is to assess the audit procedures performed by the XNM Public Accounting Firm on the income account at PT LPG, a firm that engages in plantation, industrial, and trade with tea as its main product. SAK ETAP is used by PT LPG. Risk assessment methods, substantive test of control processes, and tes are among the audit methods that will be examined on PT LPG. The risk assessment technique is carried out by distributing a questionnaire to the firm's management that contains questions on business strategy, risk analysis, and fraud analysis that has been and will be carried out by the organization. The control technique is tested by monitoring and eliciting information from people in the PT LPG manufacturing unit. The substantive test of detail procedure is next performed, which includes testing the assertions of occurrence, accuracy, completeness, and cut-off. Overall, KAP XNM's practice is consistent with the applicable theory, albeit there are variances in the sequence and processes used. However, the difference is made based on the auditor's reason and experience to ensure that the audit goals are met."

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Laporan magang ini membahas mengenai evaluasi prosedur review atas laporan keuangan yang dilakukan oleh KAP SCH dalam mempersiapkan proses IPO yang akan dilakukan oleh PT GHI dari sisi akuntansi. PT GHI merupakan perusahaan yang bergerak di industri pembangkit listrik bertenaga minihidro dan memiliki beberapa entitas anak dengan model bisnis serupa. Pada perikatan dengan PT GHI ini, KAP SCH bertugas untuk memastikan kesesuaian pelaporan keuangan PT GHI dan entitas anaknya terhadap ketentuan-ketentuan PSAK terkait dalam rangka persiapan IPO tersebut. Salah satu isu yang timbul adalah adanya penggunaan standar akuntansi SAK ETAP pada salah satu entitas anak, PT XYZ, sehingga diperlukan penyesuaian kepada PSAK Umum. Adapun prosedur-prosedur yang dilakukan dan menjadi subyek evaluasi adalah: 1) prosedur penilaian kesenjangan atas PSAK Umum dan SAK ETAP untuk PT XYZ; 2) prosedur penghapusan saldo yang tidak memiliki informasi pendukung pada PT XYZ; 3) prosedur penyusunan draf disclosure checklist untuk Grup GHI; 4) prosedur penyusunan draf template laporan keuangan Grup GHI; dan 5) prosedur penyusunan draf kebijakan akuntansi Grup GHI. Berdasarkan hasil evaluasi, prosedur yang dilakukan secara garis besar telah sesuai dengan PSAK. Meskipun begitu, KAP SCH perlu untuk turut mempertimbangkan kesesuaian template laporan keuangan dengan model bisnis spesifik entitas serta menyertakan PSAK yang berlaku setelah tahun 2018 pada draf kebijakan akuntansi. Selain itu, laporan ini juga membahas refleksi diri atas aktivitas magang dan penulisan laporan magang yang dilakukan.

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This internship report discusses the evaluation of KAP SCH’s review procedures on financial statements in preparing the IPO process underwent by PT GHI in terms of accounting. PT GHI is a mini-hydropower plant company which has several subsidiaries with similar business model. In this engagement with PT GHI, KAP SCH is responsible to ensure the compliance of PT GHI and its subsidiaries’ financial reporting against the prevailing PSAKs for its IPO preparation. One of the arising issues is the use of SAK ETAP accounting standard at one of the subsidiaries, PT XYZ, resulting in needed adjustment to General PSAK. The procedures performed and subject to this evaluation are: 1) gap assessment procedures on General PSAK and SAK ETAP for PT XYZ; 2) write-off procedures on account balances without supporting information for PT XYZ; 3) procedures for preparing draft of disclosure checklist for GHI Group; 4) procedures for preparing draft of GHI Group’s financial statements template; and 5) procedures for preparing draft of GHI Group’s accounting policies. Based on the evaluation, the procedures carried out in general have complied with the prevailing PSAKs. However, KAP SCH needs to take into account the appropriateness of financial statements template towards entity-specific business model as well as includes the PSAKs which will be effective after 2018 in the draft of accounting policies prepared. In addition, this report also discusses the self-reflection based on the internship activities and the writing process undertook.

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