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Abstrak :
Laporan Magang ini membahas proses, metode dan basis alokasi biaya overhead dari departemen manajemen fasilitas di Perusahaan X. Teori yang digunakan sebagai dasar dari laporan ini adalah alokasi biaya departemen pendukung dalam bidang Akuntansi Biaya, best practice dari manajemen fasilitas, serta PTK Nomor 59 Tahun 2015. Dari hasil analisis didapatkan bahwa sistem alokasi biaya overhead di Perusahaan X sudah baik dan sesuai dengan peraturan yang berlaku namun diperlukan perbaikan pada metode dan basis alokasi biaya yang digunakan. ......This report aims to describe the overhead cost allocation process, method and base from facilities management department in X Company. Theories used in this report is supporting department cost allocation in Cost Accounting, best practice from facilities management field, also PTK No. 59 Tahun 2015. Result of the analysis is the overhead cost allocation system in X Company is good and appropriate according to the applied regulations, but improvement is needed for the used cost allocation method and base.

Abstrak :
[ABSTRAK
Penelitian ini merupakan studi kasus yang bertujuan untuk menganalisis implementasi akuntansi aset tidak berwujud di LIPI, menganalisis kelemahan implementasi akuntansi aset tidak berwujud di LIPI, dan memberikan solusi untuk mengatasi kelemahan implementasi akuntansi aset tidak berwujud di LIPI. Analisis dilakukan dengan membandingkan kondisi implementasi aset tidak berwujud di LIPI dengan Buletin Teknis Standar Akuntansi Pemerintahan Nomor 17 tentang Akuntansi Aset Tak Berwujud Berbasis Akrual. Hasil penelitian menunjukkan bahwa kelemahan implementasi aset tidak berwujud di LIPI ditemui dalam tahap pengakuan, pengukuran, pencatatan dan pengungkapan. Hasil penelitian menyarankan bahwa implementasi akuntansi aset tidak berwujud dapat diperbaiki dengan menyusun pedoman baku implementasi aset tidak berwujud di LIPI, melakukan revisi terhadap metode valuasi aset tidak berwujud berupa pembobotan angka kredit yang telah dikembangkan oleh LIPI, dan menetapkan kebijakan dalam perencanaan kegiatan penelitian dan pengembangan yang menekankan pada pentingnya perolehan aset tidak berwujud dari output kegiatan penelitian dan pengembangan.

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ABSTRACT
This research is a case study that aims to analyze the accounting implementation of intangible assets, analyze weaknesses of the accounting implementation of intangible assets, and provide solutions to overcome the accounting implementation weaknesses of intangible assets in LIPI. The analysis is done by comparing the implementation conditions of intangible assets in LIPI with the Technical Bulletin of Government Accounting Standards No. 17 about the Accrual Based accounting for Intangible Assets. The research results show that the implementation weaknesses of intangible assets at LIPI encountered in the stage of recognition, measurement, recording and disclosure. The research results suggest that the accounting implementation of intangible assets can be improved by preparing a raw guideline about the accounting implementation for intangible assets in LIPI, making revision to the intangible assets valuation method in the form of weighting the number of credits that have been developed by LIPI, and setting policies in the research and development plan activities that emphasize the importance of the acquisition for intangible assets from the output of research and development activities, This research is a case study that aims to analyze the accounting implementation of intangible assets, analyze weaknesses of the accounting implementation of intangible assets, and provide solutions to overcome the accounting implementation weaknesses of intangible assets in LIPI. The analysis is done by comparing the implementation conditions of intangible assets in LIPI with the Technical Bulletin of Government Accounting Standards No. 17 about the Accrual Based accounting for Intangible Assets. The research results show that the implementation weaknesses of intangible assets at LIPI encountered in the stage of recognition, measurement, recording and disclosure. The research results suggest that the accounting implementation of intangible assets can be improved by preparing a raw guideline about the accounting implementation for intangible assets in LIPI, making revision to the intangible assets valuation method in the form of weighting the number of credits that have been developed by LIPI, and setting policies in the research and development plan activities that emphasize the importance of the acquisition for intangible assets from the output of research and development activities]

Abstrak :
[ABSTRACT
The Japanese company Mitsui and Tomen made a foreign direct investment in PT Pupuk Kaltim site in Bontang, East Kalimantan. The foreign direct investment form is build, operate, and transfer (BOT). On 2013, PT Pupuk Kaltim acquired PT KPA plant (fixed assets). This thesis aims to differentiate whether the acquisition is fixed asset acquisition or business combination. There are different views, where by PT Pupuk Kaltim believes the acquisition of PT KPA is a purchase of fixed asset (Pernyataan Standar Akuntansi Keuangan (PSAK) 16) and the auditor believes that the acquisition is a form of business combination (Pernyataan Standar Akuntansi Keuangan (PSAK) 22). It proves that the acquisition is a form of business combination because the raw materials, labor and market were ready when PT Pupuk Kaltim acquired the plant. From the business combination acquisition, there are intangible assets that arise. It proves that intangible assets that arise in the acquisition of PT KPA by PT Pupuk Kaltim is essential where it gives opportunity towards PT Pupuk Kaltim to generate future profit.;The Japanese company Mitsui and Tomen made a foreign direct investment in PT Pupuk Kaltim site in Bontang East Kalimantan The foreign direct investment form is build operate and transfer BOT On 2013 PT Pupuk Kaltim acquired PT KPA plant fixed assets This thesis aims to differentiate whether the acquisition is fixed asset acquisition or business combination There are different views where by PT Pupuk Kaltim believes the acquisition of PT KPA is a purchase of fixed asset Pernyataan Standar Akuntansi Keuangan PSAK 16 and the auditor believes that the acquisition is a form of business combination Pernyataan Standar Akuntansi Keuangan PSAK 22 It proves that the acquisition is a form of business combination because the raw materials labor and market were ready when PT Pupuk Kaltim acquired the plant From the business combination acquisition there are intangible assets that arise It proves that intangible assets that arise in the acquisition of PT KPA by PT Pupuk Kaltim is essential where it gives opportunity towards PT Pupuk Kaltim to generate future profit ;The Japanese company Mitsui and Tomen made a foreign direct investment in PT Pupuk Kaltim site in Bontang East Kalimantan The foreign direct investment form is build operate and transfer BOT On 2013 PT Pupuk Kaltim acquired PT KPA plant fixed assets This thesis aims to differentiate whether the acquisition is fixed asset acquisition or business combination There are different views where by PT Pupuk Kaltim believes the acquisition of PT KPA is a purchase of fixed asset Pernyataan Standar Akuntansi Keuangan PSAK 16 and the auditor believes that the acquisition is a form of business combination Pernyataan Standar Akuntansi Keuangan PSAK 22 It proves that the acquisition is a form of business combination because the raw materials labor and market were ready when PT Pupuk Kaltim acquired the plant From the business combination acquisition there are intangible assets that arise It proves that intangible assets that arise in the acquisition of PT KPA by PT Pupuk Kaltim is essential where it gives opportunity towards PT Pupuk Kaltim to generate future profit , The Japanese company Mitsui and Tomen made a foreign direct investment in PT Pupuk Kaltim site in Bontang East Kalimantan The foreign direct investment form is build operate and transfer BOT On 2013 PT Pupuk Kaltim acquired PT KPA plant fixed assets This thesis aims to differentiate whether the acquisition is fixed asset acquisition or business combination There are different views where by PT Pupuk Kaltim believes the acquisition of PT KPA is a purchase of fixed asset Pernyataan Standar Akuntansi Keuangan PSAK 16 and the auditor believes that the acquisition is a form of business combination Pernyataan Standar Akuntansi Keuangan PSAK 22 It proves that the acquisition is a form of business combination because the raw materials labor and market were ready when PT Pupuk Kaltim acquired the plant From the business combination acquisition there are intangible assets that arise It proves that intangible assets that arise in the acquisition of PT KPA by PT Pupuk Kaltim is essential where it gives opportunity towards PT Pupuk Kaltim to generate future profit ]

Abstrak :
Sumber daya ekonomi keluarga dapat memengaruhi kecenderungan anak untuk mencapai pendidikan tinggi, seperti pendapatan sebagai sumber utama pendanaan dan kepemilikan asset untuk mengukur kesejahteraan ekonomi keluarga jangka panjang. Dengan data SUSENAS 2021, studi ini menganalisis 53.108 anak di atas 17 tahun dalam rumah tangga menggunakan regresi logistik biner untuk membandingkan sumber daya ekonomi mana yang lebih penting dalam pencapaian pendidikan tinggi anak. Ditemukan bahwa pendapatan mempunyai efek yang lebih besar dibandingkan aset dalam meningkatkan peluang anak mencapai pendidikan tinggi. Lebih lanjut, mobil dan emas adalah aset yang bisa meningkatkan peluang pencapaian pendidikan tinggi. ......Economic resources that can explain the likelihood of achieving higher education are family income as the main funding and asset ownership to measure long-term family well-being. Using SUSENAS 2021, this study analyzed 53.108 children in a household that aged 17 years and above using logistic regression to compare which resources are more important to children’s achievement in higher education. This study finds the effect of income is greater than assets in increasing the likelihood of children going to higher education. Furthermore, valuable assets like gold and car may increase the likelihood of achieving higher education significantly.

Abstrak :
Laporan Magang ini membahas tentang perlakuan akuntansi dan prosedur audit atas aset biologis pada PT PCK. Prosedur audit dilaksanakan dengan tujuan mendapatkan keyakinan bahwa aset biologis milik PT PCK sudah disajikan dan diungkapkan sesuai dengan peraturan yang berlaku di Indonesia yaitu PSAK 16 (Revisi 2011) dan juga sesuai dengan peraturan yang berlaku di Singapura yaitu IAS 41. Hasil dari audit yang dilakukan bahwa aset biologis pada PT PCK telah disajikan secara wajar dan bebas dari salah saji yang material. ...... This report discusses the accounting and auditing procedures on biological assets at PT PCK. Audit procedures have been carried out with the aim of getting the assurance that biological assets owned by PT PCK has been presented and disclosed in accordance with the applicable accounting standards in Indonesia, namely PSAK 16, and also accordance with the applicable accounting standards in Singapore, namely IAS 41. The results of the audit conducted that biological assets at PT PCK has been presented fairly and free from material misstatement.

Abstrak :
Optimalisasi portofolio melalui Alokasi Aset Strategis penting dilakukan oleh Badan Pengelola Keuangan Haji (BPKH) untuk meningkatkan nilai manfaat dari investasi dana haji. Nilai manfaat merupakan sumber utama bagi subsidi ongkos naik haji yang diberikan kepada jamaah, dimana nominalnya terus mengalami peningkatan setiap tahun akibat belum terlaksananya rasionalisasi ongkos naik haji dan eksposur risiko dari depresiasi rupiah. Penelitian ini menggunakan pendekatan kuantitatif dan analisis deskriptif. Tujuan penelitian ini adalah untuk mendapatkan rekomendasi alokasi pada setiap kelas aset dalam portofolio dana haji. Periode penelitian akan dibagi menjadi dua, yaitu sebelum COVID-19 (2017-2019) dan selama COVID-19 (2020-2021) untuk menguji model alokasi aset yang digunakan dapat bekerja pada dua kondisi berbeda. Hasil penelitian menunjukkan bahwa alternatif portofolio dana haji dapat dihasilkan melalui model Black-Litterman (BLO), yaitu model yang dibentuk untuk mengeliminasi kekurang-kekurangan dalam model Mean-Variance Markowitz yang cenderung tidak aplikatif dan menghasilkan biaya transaksi yang besar akibat realokasi aset yang ekstrem. Menggunakan data pada periode tahun 2017 hingga 2021, portofolio terbaik ditunjukkan oleh portofolio konservatif yang terkonsentrasi pada aset pendapatan tetap pada rentang 76% hingga 100%. Portofolio ini dihasilkan dari asumsi penilaian pesimistik BPKH akibat kondisi ekonomi yang cenderung menurun selama pandemi. Pembentukan portofolio menggunakan BLO disarankan untuk menggunakan data pada periode Pre COVID-19, karena spesifik menggunakan periode COVID-19 sebagai dasar alokasi, dihasilkan portofolio yang berkinerja lebih rendah akibat ketidaksesuaian asumsi penilaian dengan kondisi aktual. ......Portfolio optimization through Strategic Asset Allocation is important to be carried out by the Hajj Financial Management Agency (BPKH) to increase the value of benefits from investment in hajj funds. The value of benefits is the main source of subsidies for the cost of the pilgrimage given to pilgrims, where the nominal continues to increase every year due to the risk of IDR depreciation and the rationalization of the cost of the pilgrimage has not been implemented. This study uses a quantitative approach and descriptive analysis. The purpose of this study was to obtain recommendations for the allocation of each asset class in the Hajj fund portfolio. The research period will be separated, before COVID-19 (2017-2019) and during COVID-19 (2020-2021) to test the asset allocation model used to work in two different extreme conditions. The results of the study show that alternative hajj fund portfolios can be generated through Black-Litterman model (BLO), a model that is formed to eliminate deficiencies in the Markowitz Mean-Variance model which tends to be inapplicable and generates large transaction costs due to extreme asset reallocation. Using data for the period 2017 to 2021, the most optimum portfolios are shown by the conservative portfolios that concentrated in fixed income assets in the range of 76% to 100%. These portfolios were mostly generated from BPKH's pessimistic view due to economic conditions that tend to decline during the pandemic. It is recommended to form the portfolios using Pre COVID-19 period data in BLO, because when specifically uses the COVID-19 period as the basis for allocation, the portfolios’ performance are lower due to the unaligned view with the actual conditions.

Abstrak :
Laporan magang ini bertujuan untuk mengevaluasi uji substantif pada akun aset tetap PT BOB yang dilakukan oleh KAP SAS. PT BOB merupakan usaha yang bergerak pada industri kimia. Produk utamanya adalah bahan kimia pembuat serat stapel, serat selulosa, dan pembersih air. Evaluasi dilakukan untuk membandingkan antara standar audit dengan proses audit yang dilakukan KAP SAS untuk akun aset tetap PT BOB. Proses audit yang dilakukan KAP SAS menggunakan prosedur substantif yang terdiri dari test of detail dan analytical procedure. Berdasarkan evaluasi, prosedur substantif KAP SAS ini sudah sesuai dengan standar audit yang dikeluarkan oleh Institut Akuntan Publik Indonesia (IAPI). Selain itu, laporan magang ini juga bertujuan untuk membuat refleksi diri berdasarkan pengalaman magang di KAP SAS. Pada bagian ini, pengalaman akan diceritakan, dievaluasi, dan dianalisis secara mendalam. Hal ini bertujuan untuk membantu penulis mengidentifikasi kelebihan dan kekurangannya sehingga lebih mudah untuk menentukan tindak lanjut untuk mengatasi kekurangannya. Bagian refleksi diri dibahas pada Bab 5 ......This internship report aims to evaluate the substantive test for PT BOB’s Fixed Asset Accounts carried by KAP SAS. PT BOB is a chemical industry company. PT BOB’s main products are chemical ingredients for making staple fiber, cellulose fiber, and water cleaner. The evaluation was carried out to compare between audit standard and the audit process. This audit process carried by KAP SAS was using substantive test that consist of test of detail and analytical procedure. Based on the evaluation, KAP SAS’s substantive procedure follow audit standard issued by Indonesian Institute of Certified Public Accountants (IAPI). This internship report also aims to make self-reflection based on internship experiences at KAP SAS. In this section, the experience will be told, evaluated, and analyzed deeply to identify the author’s strengths and weaknesses. So that, it is easier to determine follow up actions to overcome the author’s weaknesses. The self- reflection section is discussed in Chapter 5.

Abstrak :
Pengembalian aset negara hasil tindak pidana korupsi merupakan hal yang baru dalam penegakkan hukum Indonesia. Salah satu contoh kasus pengembalian aset yang diduga mengarah pada tindak pidana korupsi adalah pekerjaan kegiatan pembangunan jalan sisi selatan kali mookervart oleh Dinas Pekerjaan Umum dan Penataan Ruang Kota Tangerang Tahun Anggaran 2016 yang mengakibatkan kerugian negara. Penelitian ini bertujuan menganalisis upaya pengembalian aset negara dalam penyelidikan tindak pidana korupsi. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Pengumpulan data dilakukan melalui proses wawancara, triangulasi dan studi dokumen. Hasil penelitian ini menjelaskan bahwa Pertama, pengaturan mekanisme pengembalian aset di Indonesia sekarang ini masih menggunakan Kitab UndangUndang Hukum Pidana, Kitab Hukum Acara Pidana, dan Undang-Undang Pemberantasan Tindak Pidana Korupsi proses pengembalian aset negara hasil tindak pidana korupsi belum diatur. Kedua, proses penyelidikan Polda Metro Jaya kaitannya dengan proyek pembangunan jalan yang dilakukan dinas pekerjaan umum dan tata ruang kota tangerang pada tahun 2019 dengan melakukan pengumpulan bahan keterangan dan penyelidikan awal berupa klarifikasi. Kemudian setelah melakukan pengumpulan bahan keterangan dilanjutkan dengan pengambilan keterangan kepada pejabat pengadaan dan penyedia termasuk melakukan pengecekan ulang fisik di lokasi pekerjaan. Ketiga, kendala terkait upaya pengembalian aset negara secara umum,. 1.Dalam proses pengembalian aset, yaitu: para penegak hukum memiliki kesulitan lain yaitu dalam pemilihan aset yang diduga hasil dari tindak pidana korupsi. Kadangkala, penyidik kebingungan dalam melakukan pemilihan aset yang dimaksud sehingga untuk beberapa penyidik memilih untuk merampas semua aset yang berada di bawah pengelolaan pelaku kemudian dilakukan identifikasi terkait aset tersebut., 2. Aset-aset yang berasal dari tindak pidana korupsi seringkali tidak hanya berada dalam satu tangan pelaku tindak pidana,Kendala lain bahwa aset tersebut biasanya disimpan di luar negeri ......Returning state assets resulting from criminal acts of corruption is something new in Indonesian law enforcement. One example of a case of returning assets that is suspected of leading to a criminal act of corruption is the construction of the road on the south side of the Mookervart River by the Department of Public Works and Spatial Planning for the City of Tangerang for the 2016 Fiscal Year which resulted in state losses. This study aims to analyze efforts to recover state assets in the investigation of corruption. This study uses a qualitative approach with a case study design. Data collection was carried out through interviews, triangulation and document studies. The results of this study explain that First, the regulation of the mechanism for returning assets in Indonesia is currently still using the Criminal Code, the Criminal Procedure Code, and the Law on the Eradication of Criminal Acts of Corruption, the process for returning state assets resulting from criminal acts of corruption has not yet been regulated. Second, the investigation process by Polda Metro Jaya in relation to a road construction project carried out by the public works and spatial planning services for the city of Tangerang in 2019 by collecting information and initial investigations in the form of clarifications. Then after collecting information material, it is followed by taking information from procurement officials and providers, including carrying out physical re-checks at the work location. Third, constraints related to efforts to recover state assets in general. 1. the investigation process by Polda Metro Jaya in relation to the road construction project carried out by the public works and spatial planning services for the city of Tangerang in 2019 by collecting information and initial investigations in the form of clarifications. Then after collecting information material, it is followed by taking information from procurement officials and providers, including carrying out physical re-checks at the work location. Third, constraints related to efforts to recover state assets in general. 1. the investigation process by Polda Metro Jaya in relation to the road construction project carried out by the public works and spatial planning services for the city of Tangerang in 2019 by collecting information and initial investigations in the form of clarifications. Then after collecting information material, it is followed by taking information from procurement officials and providers, including carrying out physical re-checks at the work location.

Abstrak :
ABSTRAK Skripsi ini bertujuan untuk menganalisis kemampuan  emas sebagai aset hedge dan safe haven pada periode 2006 sampai 2020 pada pasar saham negara ASEAN (Indonesia, Malaysia, Filipina, Thailand, dan Singapura). Kemampuan emas dilihat beta dari hasil pengujian menggunakan model OLS dan rolling regression. Hasil penelitian menunjukkan bahwa emas bukan merupakan aset hedge dan safe haven pada indeks saham negara Indonesia, Malaysia, dan Singapura,  tetapi emas dapat menjadi aset safe haven pada indeks saham negara Filipina dan Thailand pada periode pasar ekstrem. Kemampuan emas dalam menjadi aset hedge dan safe haven juga berubah ubah seiring dengan berjalannya waktu.

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ABSTRACT This research aimed to analyze gold's ability as hedge and safe haven asset in the period of 2006-2020 towards stock market in ASEAN countries (Indonesia, Malaysia, Philippines, Thailand, and Singapore). Gold's ability was presented as beta from a testing using OLS and rolling regression models. The result showed that gold is in fact not a strong hedge and safe haven asset for stock market in Indonesia, Malaysia, and Singapore, but gold can be a safe haven for stock market in Philippines and Thailand during extreme market condition. Gold's ability to be hedge and safe haven asset changes over period of time.