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"Laporan magang ini membahas mengenai evaluasi prosedur pengendalian internal divisi keuangan Lembaga FAN. Evaluasi dilakukan dengan membandingkan prosedur pengendalian internal yang dilakukan oleh divisi keuangan Lembaga FAN dan prosedur pengendalian internal yang disyaratkan oleh Committee of Sponsoring Organizations of the Treadway Commission (COSO) Framework. Hasil dari evaluasi menunjukkan bahwa prosedur pengendalian internal yang dilaksanakan oleh Lembaga FAN telah sesuai dengan prosedur pengendalian internal yang disyaratkan oleh COSO Framework. Laporan magang ini juga membahas refleksi diri yang merupakan hasil pembelajaran berkelanjutan atas pelaksanaan aktivitas magang di Lembaga FAN.

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This internship report discusses the evaluation of the internal control procedures of the FAN Institute finance division. The evaluation was carried out by comparing the internal control procedures carried out by the financial division of the FAN Institute and the internal control procedures required by the COSO (Committee of Sponsoring Organizations of the Treadway Commission) Framework. The results of the evaluation show that the internal control procedures implemented by the FAN Institute are in accordance with the internal control procedures required by the COSO Framework. This internship report also discusses self-reflection which is the result of continuous learning on the implementation of internship activities at the FAN Institute."

"ABSTRAKLaporan magang ini membahas mengenai desain pengendalian internal dari divisi penggajian PT XYZ. Divisi penggajian mengalami restrukturisasi pada awal tahun 2015 sehingga menjadi suatu isu yang krusial untuk mengadakan penilaian atas pengendalian internal yang ada dalam aktivitas penggajian PT XYZ.Hasil evaluasi menyimpulkan mengenai pengendalian yang ada pada aktivitas penggajian sudah dapat memitigasi risiko, namun perlu perbaikan pada otomatisasi pencatatan data.

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ABSTRACT

This internship report discusses about internal control design of payroll division in PT XYZ. Payroll division has been restructured in early 2015. Therefore risk assessment of internal control in PT XYZ becomes a crucial issue to see whether the internal control have been able to mitigate the risk of payroll activity.

The result of the evaluation concluded that the internal control is sufficient, but it needs improvement in the automatization of data record."

"Laporan magang ini menganalisis pengendalian internal atas prosedur uang muka kegiatan pada UKM Center FEUI. UKM Center FEUI merupakan salah satu lembaga di Fakultas Ekonomi Universitas Indonesia dengan kegiatan utama pemberdayaan Usaha Kecil Mikro dan pendorongan semangat kewirausahaan. Untuk melakukan kegiatan suatu proyek Pimpinan Kegiatan memerlukan uang muka kegiatan sebagai set up cost persiapan kegiatan. Analisis yang dilakukan mencakup analisis pengendalian internal dan manajemen kas. Metode penulisan yang digunakan penulis dalam menyusun laporan magang ini adalah studi pustaka dan observasi. Hasil dari laporan magang ini menunjukkan bahwa pengendalian intenal atas uang muka yang dilakukan oleh UKM Center FEUI sudah cukup baik. Namun pada kenyataannya masih terdapat kekurangan pada manajemen kas UKM Center FEUI dikarenakan tidak ada standar baku mengenai batasan jumlah pengeluaran kas terkait uang muka kegiatan.

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This report analyzes Internal Control of Activity Advances Procedure in UKM Center FEUI. UKM Center FEUI is one of institute in Economy Faculty University of Indonesia with main activity is empowering Micro Small Business and enhancing the entrepreneurship spirit. To execute the project Leader Activity requires an activity advance as set up cost of preparation activity. The analaysis performed includes internal control and cash management analysis. The methodology of writing used in preparing this report is literature study and observation. The result of this report shows that the Internal Control conducted by UKM Center FEUI in Activity Advances Procedure has been good enough. However in fact there is a shortfall in cash management of UKM Center FEUI because there is no absolute standard to limit the amount of cash expenses related to advance activities."

"Lembaga B, yang berperan penting dalam sistem pengawasan pemerintah Indonesia. Sebagai unit yang berada di bawah langsung Kepala Lembaga B, Inspektorat memiliki tanggung jawab dalam mengelola berbagai aspek pengendalian internal. Studi ini melakukan evaluasi Penilaian Mandiri Kapabilitas Aparat Pengawasan Intern Pemerintah (APIP) berdasarkan standar yang ditetapkan dalam Peraturan Badan Pengawasan Keuangan dan Pembangunan (BPKP) Nomor 8 Tahun 2021. Hasil penelitian menunjukkan bahwa Inspektorat Lembaga B telah mencapai Level 3 dalam penilaian kapabilitas, yang mencerminkan penerapan pengendalian internal yang matang dan efektif sesuai dengan regulasi yang berlaku.

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This research examines the procedures for evaluating the Internal Control Capability of the Inspectorate of Agency B, which plays a crucial role in the oversight system of the Indonesian government. As a unit directly under the head of Agency B, the Inspectorate is responsible for managing various aspects of internal control. This study evaluates the Self-Assessment of Government Internal Supervisory Apparatus (APIP) Capability based on the standards set forth in the Regulation of the Financial and Development Supervisory Agency (BPKP) Number 8 of 2021. The results of the research indicate that the Inspectorate of Agency B has achieved Level 3 in capability assessment, reflecting a mature and effective implementation of internal controls in accordance with applicable regulations.

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"Laporan magang ini bertujuan untuk melakukan evaluasi prosedur audit internal atas Divisi Credit Risk yang dilakukan PT NCT untuk ruang lingkup tahun 2018-2020. PT NCT adalah perusahaan swasta nasional yang bergerak di bidang pembiayaan infrastruktur dimana Credit Risk adalah salah satu divisi di dalamnya. Evaluasi dilakukan berdasarkan prosedur audit internal yang dilakukan PT NCT khususnya terhadap Divisi Credit Risk dan dibandingkan dengan pelaksanaan audit internal sesuai International Professional Practice Framework (“IPPF”) dan teori-teori pendukung terkait audit internal dari berbagai sumber. Prosedur audit internal meliputi pembuatan Audit Program, pelaksanaan field survey, pelaksanaan field work, dan penyusunan draft Laporan Audit. Berdasarkan evaluasi tersebut, terdapat prosedur dan detail pelaksanaan yang masih belum sesuai dengan IPPF dan teori pendukung lain, untuk prosedur pembuatan Audit Program, pelaksanaan field survey, dan pelaksanaan field work

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This report aims to evaluate internal audit procedures for the Credit Risk Division carried out by PT NCT for the scope of year 2018-2020. PT NCT is a national private company engaged in infrastructure financing where Credit Risk is a division within it. The evaluation is carried out based on the internal audit procedures conducted by PT NCT especially for the Credit Risk Division and compared with the implementation of internal audit according to the International Professional Practice Framework (“IPPF”) and supporting theories related to internal audit from various sources. The Internal Audit procedures include creating the Audit Program, conducting field surveys, conducting field work, and preparing the draft of Audit Report. Based on this evaluation, there are procedures and implementation details that are still not in accordance with the IPPF and other supporting theories for the Audit Program procedures, field survey procedures, and field work procedures."

"[ ABSTRAKNama Ahmad Zakky Ash ShidiqiProgram Studi AkuntansiJudul Skripsi Analisis Siklus Pendapatan dan Pengendalian Internal PT XYZ Laporan magang ini akan membahas mengenai siklus pendapatan dan pengendalian internal PT XYZ sebagai perusahaan dagang penyedia varietas benih padi hibrida Pembahasan akan lebih ditekankan pada proses penerimaan penjualan hingga pengakuan pendapatan berdasarkan PSAK 23 2010 serta analisis pengendalian internal sesuai dengan komponen yang terdapat dalam COSO rsquo s Internal Control Framework Hasil analisis dan evaluasi penulis terhadap siklus pendapatan dan pengendalian internal PT XYZ menunjukkan bahwa pencatatan pengakuan pendapatan telah sesuai dengan PSAK 23 2010 namun di dalam pengendalian internal yang telah dilakukan PT XYZ masih ada beberapa hal penting yang perlu diperbaiki Kata Kunci Siklus pendapatan pengakuan pendapatan pengendalian internal PSAK 23

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ABSTRACT

Name Ahmad Zakky Ash ShidiqiStudy Program AccountingTitle Revenue Cycle Analysis and Internal Control of PT XYZ This internship report summarizes revenue cycle and internal control analysis of PT XYZ as a trading company which supply hybrid rice varieties The analysis focuses on the flow transaction from sales requisition until revenue recognition based on PSAK 23 2010 and analysis of internal control in accordance with COSO rsquo s Internal Control Framework Analysis of revenue cycle indicates that revenue has been recognized in accordance with PSAK 23 2010 The evaluation over internal control on revenue cycle finds that several weaknesses in internal control which needs to be improved Keywords Revenue cycle revenue recognition internal control PSAK 23 , ABSTRACT Name Ahmad Zakky Ash ShidiqiStudy Program AccountingTitle Revenue Cycle Analysis and Internal Control of PT XYZ This internship report summarizes revenue cycle and internal control analysis of PT XYZ as a trading company which supply hybrid rice varieties The analysis focuses on the flow transaction from sales requisition until revenue recognition based on PSAK 23 2010 and analysis of internal control in accordance with COSO rsquo s Internal Control Framework Analysis of revenue cycle indicates that revenue has been recognized in accordance with PSAK 23 2010 The evaluation over internal control on revenue cycle finds that several weaknesses in internal control which needs to be improved Keywords Revenue cycle revenue recognition internal control PSAK 23 ]"