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"ABSTRAKLaporan magang ini membahas mengenai perlakuan akuntansi atas imbalan kerja jangka panjang pada PT IRP dan kesesuaiannya dengan PSAK 24 revisi 2013, serta prosedur audit yang dijalankan oleh KAP PPS untuk mengauditnya. Pembahasan dilakukan adalah membandingkan komponen perhitungan laporan aktuaria dengan komponen PSAK 24 revisi 2013 dan membandingkan prosedur audit KAP PPS dengan Standar Audit atau ISA 500. Hasil dari laporan magang ini menemukan bahwa perlakuan akuntansi PT IRP telah sesuai dengan PSAK 24 revisi 2013 serta prosedur audit yang dijalankan KAP PPS telah sesuai dengan standar yang berlaku pada Standar Audit atau ISA 500 terkait use of management’s expert.

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ABSTRACTThe focus of this internship report is to discuss the accounting treatments of long-term employee benefits of PT IRP and whether it complies to PSAK 24, revision of 2013, and also to discuss the audit procedures of PPS Accounting Firm regarding the long-term employee benefits. In doing so, I compared the calculation components required by PSAK 24 with PT IRP treatments and also compared KAP PPS audit procedures with ISA 500. This internship report finds that the accounting treatments of long-term employee benefits of PT IRP has complied to PSAK 24, revision of 2013 and the audit procedures held by PPS Accounting Firm regarding the long-term employee benefits has complied to ISA 500 within the use of management’s expert."

"ABSTRAKLaporan Magang ini membahas dan menganalisis perlakuan akuntansi atasimbalan kerja PERUM PHT berdasarkan Pernyataan Standar Akuntansi Keuangan ldquo;PSAK rdquo; 24 Revisi 2013 tentang imbalan kerja, dan prosedur audit yangdilakukan KAP ANH. Sesuai dengan Standar Audit 500 dan 620, PERUM PHTmenggunakan jasa aktuaris independen untuk menghitung imbalan kerja.Kesimpulan dari Laporan Magang ini adalah perlakuan akuntansi PERUM PHTtelah sesuai dengan PSAK 24 Revisi 2013, dan prosedur audit yang dilakukanKAP ANH telah sesuai standar yang berlaku.

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ABSTRACTThis internship report is focus to discuss and analize accounting treatment foremployee benefits of PERUM PHT based on Pernyataan Standar AkuntansiKeuangan ldquo PSAK rdquo 24 Revision of 2013 about employee benefits, and auditprocedures held by ANH Accounting Firm. Based on ISA 500 and 620, PERUMPHT used independent actuary services to calculate employee benefits. Theconclusion of this internship report is that the accounting treatment for employeebenefits of PERUM PHT has complied to PSAK 24 revision of 2013, and the auditprocedures held by ANH Accounting Firm has complied to applicable standars."

"Laporan magang ini membahas mengenai evaluasi atas praktik prosedur audit KAP AS terhadap pengendalian internal akun imbalan kerja jangka panjang yang diberlakukan oleh PT SLT. Laporan magang ini dibuat berdasarkan pengalaman magang di Kantor Akuntan Publik AS. Evaluasi dilakukan dengan membandingkan kesesuaian antaraprosedur yang dilaksanakan oleh KAP AS dengan teori dan standar yang berlaku. Hasil analisis yang telah dilakukan menunjukkan bahwa KAP AS telah melaksanakan prosedur audit atas pengendalian internal akun imbalan kerja jangka panjang sesuai dengan teori dan standar audit yang berlaku. Selain evaluasi, laporan ini juga membahas mengenai refleksi diri beserta tindak lanjut pengembangan diri yang akan dilakukan berdasarkan pengalaman magang.

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This internship report discusses the evaluation of audit procedures performed by KAP AS on PT SLT`s internal control for long-term employee benefits account. This report was made based on the writer`s internship experience at AS public accounting firm. The evaluation was conducted by analyzing the compatibility of the procedures performed by KAP AS with the applicable auditing standards and theories. Results of the analysis showed that KAP AS auditing procedures practices has been done appropriately according to the applicable auditing standards and theories. Additionally, this report also contains self reflections and recommendations for self-development purposes that will be conducted based on the internship experience."