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Abstrak :
Laporan ini menganalisis penerapan PSAK 13 tentang Properti Investasi dan menganalisis prosedur audit atas properti investasi PT ETA yang merupakan perusahaan yang menyewakan ruang perkantoran. Proses audit dilaksanakan berdasarkan NDA Audit Guidance yang diturunkan dari ISA. Hasil analisis menunjukan bahwa prosedur audit yang dilakukan KAP NDA telah sesuai dengan ISA. Selama melakukan audit, auditor melihat kesesuaian pengakuan, pengukuran, dan klasifikasi properti investasi dengan PSAK 13. Hasil audit menunjukkan beberapa temuan terkait pengalihan klasifikasi aset dan penambahan setelah pembangunan. Namun secara keseluruhan, laporan keuangan telah disajikan secara wajar dalam semua hal yang material, sehingga laporan keuangan diberi opini wajar tanpa pengecualian.

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This report analyzes SFAS 13 implementation and audit procedures of investment property owned by PT ETA, a Company that lease out rooms and spaces for office used. Audit process are implemented based on NDA Audit Guidance which appropriate and in accordance with ISA standard. Analysis result concludes that audit procedures implemented by KAP NDA are in accordance with ISA. During the audit, auditor analyze accounting policy conformity in recognition measurement, and classification stated in SFAS 13. The audit results show that there are some misstatement related transfer of classification and addition after construction. In general, financial statement present fairly in all material respects, so that auditor gave unqualified opinion.

Abstrak :
The real estate market in Germany has recovered remarkably well from 2008/09 crisis. Portfolio transactions, infrastructure projects as well as investments in commercial and residential real estate are on the rise. This publication provides investors, property developers and advisers with a practical guideline to the legal, tax and commercial framework for real estate investments in Germany.

Abstrak :
Town house akhir-akhir ini marak berkembang dan menjadi tren baru perumahan di Jakarta. Awalnya, town house muncul di Eropa dan Amerika sebagai rumah deret dan terdapat satu atau dua sisi dinding rumah yang digunakan bersama. Saat ini masih belum jelas bagaimana pengertian, karakteristik, dan sistem yang dimiliki oleh town house di Jakarta. Oleh karena itu, dilakukan pengamatan terhadap perumahan town house di wilayah Kebagusan untuk mengetahui gambaran umum town house di Jakarta dan perkembangannya dari segi investasi. Metode yang digunakan untuk mengumpulkan data yaitu pengamatan langsung dan wawancara dengan studi kasus town house di wilayah Kebagusan Jakarta Selatan. Berdasarkan hasil pengamatan, diketahui bahwa town house merupakan rumah deret yang dibangun di atas tanah seluas < 5000 m2 dengan sebuah pagar utama sebagai gerbang keluar masuk perumahan dan pos serta aparat keamanan 24 jam yang terletak di dekat pagar utama. Nama 'town house' pada perumahan di wilayah Kebagusan hanya digunakan untuk keperluan promosi. Namun, town house diperkirakan dapat menjadi salah satu solusi alternatif atas pemenuhan kebutuhan akan hunian di Jakarta yang lahan kosongnya semakin berkurang. Berdasarkan perkembangan pembangunannya, setidaknya hingga tahun 2030 akan terus terjadi pembangunan town house di wilayah Kebagusan sehingga investasi town house dapat dikatakan menguntungkan. ......Lately, town house grow rapidly and soon become a new trend of housing in Jakarta. Town house appeared initially in Europe and America as row house located side by side with one or two sides sharing common walls. It is not clear yet about the meaning, characteristic, and system of town house in Jakarta. Therefore, an observation of town houses in Kebagusan was hold to find out about the overview of town house in Jakarta dan its development in terms of investment. The methods which used to collect data are direct observation and interview by taking town houses in Kebagusan, South Jakarta as case study. Based on observation, it is known that town house is row of houses built on less than 5000 m2 land area with main gate as one way entrance-exit to the residential, completed with 24/7 security post and personnel located near by the main gate. Label 'town house' on name of housing in Kebagusan is being used for promotional purpose only. However, town house can be predicted as one of alternative solutions to fullfill housing needs in Jakarta where wasteland is getting lesser. Based on town house's build development, town house in Kebagusan will be build continually at least until 2030, therefore town house investment can be taken as profitable investment.

Abstrak :
ABSTRAK
Laporan magang ini mendeskripsikan dan menganalisis kebijakan akuntansi yang diterapkan Grup XYZ atas akun properti investasi, serta prosedur audit yang dilakukan KAP AKS atas akun properti investasi Grup XYZ untuk periode yang berakhir pada 31 Desember 2016. Berdasarkan hasil audit yang dilakukan KAP AKS, dapat disimpulkan bahwa akun properti investasi Grup XYZ telah disajikan secara wajar dan sesuai dengan PSAK 13. Selain itu, prosedur audit yang dilakukan KAP AKS atas akun properti investasi telah sesuai dengan teori dan standar audit yang berlaku.

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ABSTRACT
This internship report describes and analyzes accounting treatment on Investment Property of Grup XYZ, also audit procedures on Investment Property of Grup XYZ conducted by KAP AKS for the period ended 31 December 2016. Based on the result of audit that are performed by KAP AKS, Investment Property Grup XYZ has been presented fairly and in compliance with PSAK 13. Furthermore, the overall audit procedures performed by KAP AKS have complied with the theory and audit standards.

Abstrak :
ABSTRAK
Laporan magang ini bertujuan untuk menjelaskan bagaimana prosedur audit atas properti investasi PT OTA dan terkait dampak penerapan PSAK 68 yang berpengaruh pada tambahan pengungkapan pada properti investasi. Prosedur audit atas properti investasi yang menggunakan pengukuran fair value model mencakup prosedur validasi atas judgment appraisal terhadap penilaian fair value yang menggunakan pendekatan pasar, pendekatan pendapatan dan pendekatan biaya. Berdasarkan hasil analisis, secara keseluruhan prosedur audit yang dilaksanakan KAP TAR telah sesuai dengan standar dan ketentuan yang berlaku.

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ABSTRACT
This internship report aims to explain the audit procedures of investment property at PT OTA and the impacts of PSAK 68 application on additional disclosures on investment property. Audit procedures on investment properties using the fair value model measurement include validation procedures on appraisals judgment of fair value assessment, using the market approach, income approach and the cost approach. Based on the analysis, the overall audit procedures performed by KAP TAR have complied with the standards and regulations.

Abstrak :
Making money through real estate investments isn't as simple as buying up property and hoping for the best -- you have to know what you're doing. The fact is, how you manage a property directly affects how profitable it will be. The Property Management Tool Kit goes beyond the basics, giving you all the guidance you need to successfully manage your properties, avoid pitfalls, and make a profit. You'll find out how to: add value to your property, including which improvements to make or avoid, address legal concerns, tenant issues, and administration and maintenance, handle monetary factors such as cash flow, record-keeping, and rent collection, expand your portfolio and establish financial goals, hire a team, partner with vendors, and use advertising In addition, you'll find helpful management tools: a market survey; rental criteria; and sample documents and forms, including a rental application, a lease, a guest screening card, rules and regulations, renewals, a vacancy report, a maintenance log, and much more.