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"Laporan magang ini membahas evaluasi pelaksanaan prosedur audit yang dilakukan oleh KAP ABZ atas pendapatan jasa broker milik PT KMY Sekuritas untuk periode yang berakhir pada 31 Desember 2023. PT KMY Sekuritas merupakan perusahaan yang berfokus pada layanan broker saham dan investasi. Evaluasi dilakukan dengan membandingkan implementasi uji rinci, khususnya vouching, yang dijalankan oleh KAP ABZ dengan konsep audit serta Standar Audit (SA). Konsep audit yang digunakan terkait dengan asersi yang ingin dicapai dalam prosedur uji rinci pendapatan jasa broker menurut SA 315, di antaranya cut-off, completeness, accuracy, dan existence/occurrence. Selain itu, konsep audit yang dikemukakan oleh Arens, Alvin, Beasley, dan Elder juga dijadikan acuan untuk melakukan evaluasi. Hasil evaluasi menunjukkan KAP ABZ telah menjalankan prosedur audit uji rinci sesuai dengan konsep audit dan SA. Laporan magang diakhiri dengan refleksi diri atas pengalaman-pengalaman yang penulis dapatkan selama mengikuti kegiatan magang di KAP ABZ, yang disertai dengan langkah-langkah pengembangan diri ke depannya.

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This internship report discusses the evaluation of the implementation of audit procedures conducted by KAP ABZ on the brokerage service revenue of PT KMY Sekuritas for the period ending December 31, 2023. PT KMY Sekuritas is a company focused on stock brokerage and investment services. The evaluation was carried out by comparing the implementation of detailed tests, particularly vouching, conducted by KAP ABZ with audit concepts and Auditing Standards (SA). The audit concepts used are related to the assertions to be achieved in the detailed test procedures for brokerage service revenue according to SA 315, including cut-off, completeness, accuracy, and existence/occurrence. Additionally, the audit concepts proposed by Arens, Alvin, Beasley, and Elder were also used as references for the evaluation. The evaluation results show that KAP ABZ has carried out the detailed audit procedures in accordance with audit concepts and SA. The internship report concludes with self-reflection on the experiences the author gained during the internship at KAP ABZ, accompanied by steps for future self-development."

"Laporan ini membahas mengenai analisis pelaksanaan prosedur audit terhadap akun pendapatan dari jasa broker oleh KAP DEF selaku auditor eksternal PT Yin. Ruang lingkup pembahasan prosedur audit tersebut terkait dengan pengakuan, pengukuran, pengungkapan, dan penyajian akun pendapatan dari jasa broker yang dimiliki oleh PT Yin. Analisis prosedur audit disesuaikan dengan SA yang berlaku, sedangkan analisis perlakuan akuntansi disesuaikan dengan PSAK 23 revisi tahun 2014. Dari hasil analisis dapat disimpulkan bahwa secara keseluruhan prosedur audit yang dilakukan oleh KAP DEF telah sesuai dengan seluruh standar terkait yang berlaku dan perlakuan akuntansi terhadap pendapatan dari jasa broker pada PT Yin telah sesuai dan mematuhi PSAK 23 revisi tahun 2014.

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This report discusses about analysis of audit procedures on revenue from brokerage fee account by KAP DEF as external auditor of PT Yin. The scope of audit procedures related to the recognition, measurement, disclosure, and presentation of revenue from brokerage account that owned by PT Yin. Analysis of audit procedures adjusted to the applicable SA, and analysis of the accounting treatment is adjusted to PSAK 23 (2014 revised). From the result of analysis it can be concluded that the audit procedures undertaken by KAP DEF as a whole are in conformity with applicable standards and accounting treatment of revenue from brokerage fee in PT Yin have been complied with PSAK 23 (2014 revised)."

"Nowadays, there are many diseases that are caused by weather and viruses. The govemment had an idea to solve the problem by cooperate with insurance that provided health insurance product, and one of the insurance was PT. MAA Life Assurance. When the insurance company sold the product, they accompanied by broker insurance. Broker insurance served as an intermediary between insurance and customer. Researcher tried to find out the correlation between satisfaction with loyalty of health insurance’s customer PT. MAA Life Assurance when the customer used insurance broker Services. The research used quantitative approach in order to have understanding and strong interpretation about a social phenomenon through research. The research was among descriptive research to described research object based on the fact notice from the sample research or as it is. Primary data gathering were acquired by spreading the questionnaires to discover consumer from respondents’ experience when they bought health insurance product from PT. MAA Life Assurance and used broker insurance Services. Secondary data were acquired by literature study to optimized theoretical framework in decided the purpose and goal of the research also the concept and other theoretical material in conjunction with research problem. The data analyses used multiple linier regression. Analysis result in the research concluded about there was a correlation between satisfaction with customer loyalty of PT. MAA Life Assurance’s Customer. Quality of product, price, and Services also gave contribution in loyalty customer."