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"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit KAP LHC atas loan review pada Debitur Bank PK untuk Laporan Keuangan yang berakhir pada 31 Desember 2022. Bank PK merupakan Bank umum yang menyediakan produk simpanan, produk pinjaman, produk investasi, dan layanan Bank devisa lainnya di Indonesia. Prosedur audit yang akan dievaluasi adalah pada tahap pengujian pengendalian melalui pengumpulan dokumen pendukung, pengisian kertas kerja, dan penilaian kualitas kredit debitur. Berdasarkan hasil evaluasi, prosedur pengujian pengendalian yang dilaksanakan KAP LHC sudah sesuai dengan Standar Audit (SA), teori audit yang relevan, dan regulasi Otoritas Jasa Keuangan. Laporan magang ini juga menyajikan refleksi diri dari pengalaman yang diperoleh selama menjalankan magang di KAP LHC.

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This internship report aims to evaluate KAP LHC’s audit procedures for loan review on Bank PK’s Debtor for the Financial Statements ended December 31, 2022. Bank PK is commercial banks that provide deposit products, loan products, investment products, and foreign exchange bank services in Indonesia. The audit procedures that will be evaluated is on the test of controls through collect supporting documents, filling out working papers, and assessing the debtor’s credit quality. Based on the evaluation, test of controls procedures carried out by KAP LHC are in accordance with Auditing Standards (SA), relevant audit theories, and OJK regulations. This internship report also includes self-reflective from the experience gained while doing an internship at KAP LHC.

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"Laporan magang ini menjelaskan evaluasi prosedur loan review yang dilakukan oleh KAP AXA dalam menentukan rating kolektibilitas pinjaman debitur PT DEF sesuai dengan kriteria komponen penilaian yang tertera pada Peraturan Otoritas Jasa Keuangan. PT DEF adalah perusahaan pembiayaan milik negara yang memiliki tiga aktivitas bisnis utama, antara lain: Pembiayaan investasi, Pembiayaan Modal Kerja, dan Pembiayaan Multiguna. Laporan magang ini akan mengevaluasi dasar penilaian kolektibilitas yang dilakukan oleh KAP AXA terhadap debitur PT DEF, apakah telah sesuai dengan Peraturan yang berlaku. Hasil dari evaluasi menunjukkan bahwa praktik loan review yang dilakukan oleh KAP AXA, secara garis besar, telah sesuai dengan komponen penilaian yang tertera pada Peraturan Otoritas Jasa Keuangan. Laporan magang ini juga membahas hasil refleksi diri penulis atas pengalaman selama periode magang berlangsung.

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This internship report describes the evaluation of the loan review procedure carried out by KAP AXA in determining the collectibility rating of PT DEF's debtors' loans in accordance with the assessment component criteria stated in Peraturan Otoritas Jasa Keuangan. PT DEF is a state-owned finance company that has three main business activities, including: Investment Financing, Working Capital Financing, and Multipurpose Financing. This internship report will evaluate the basis of the collectibility assessment carried out by KAP AXA on PT DEF debtors, whether it is in accordance with the applicable regulations or not. The results of the evaluation show that the loan review practice carried out by KAP AXA, in general, is in accordance with the assessment components stated in the Peraturan Otoritas Jasa Keuangan. This internship report also discusses the results of the author's self-reflection on the experience during the internship period."

"Laporan magang ini bertujuan untuk mengevaluasi audit KAP NIX atas prosedur loan review pada Debitur pembiayaan Bank Syariah AL untuk Laporan Keuangan yang berakhir pada 31 Desember 2024. Bank Syariah AL merupakan Bank umum yang melakukan kegiatan usahanya dengan konsep syariah dalam menyediakan produk perbankan, seperti produk simpanan, pembiayaan, dan jasa perbankan lainnya di Indonesia. Prosedur audit yang dievaluasi adalah tahap pengujian pengendalian melalui pengumpulan dokumen pendukung, pengisian kertas kerja, dan penilaian kualitas pembiayaan debitur. Berdasarkan hasil evaluasi, prosedur audit yang dilaksanakan KAP NIX sudah sesuai dengan Standar Audit (SA), teori audit yang relevan, dan Peraturan Otoritas Jasa Keuangan Nomor 2/POJK.03/2022 tentang Penilaian Kualitas Aset Bank Umum Syariah dan Unit Usaha Syariah. Laporan magang ini juga menyajikan refleksi diri atas pengalaman yang diperoleh selama menjalani kegiatan magang di KAP NIX.

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This internship report aims to evaluate the audit conducted by KAP NIX on the loan review procedure for the financing debtor of Bank Syariah AL for the Financial Statements ending on December 31, 2024. Bank Syariah AL is a commercial bank that operates under the principles of Islamic banking in Indonesia, offering products such as savings, financing, and other banking services. The audit procedures evaluated include the test of control, which involve the collection of supporting documents, completion of work papers, and the assessment of debtor financing quality. Based on the evaluation results, the audit procedures carried out by KAP NIX were found to be in compliance with Auditing Standards (SA), relevant audit theories, and the Otoritas Jasa Keuangan Regulation No. 2/POJK.03/2022 concerning Assessment of Sharia Commercial Bank and Sharia Business Unit Asset Quality. This internship report also provides a self reflection on the experiences gained during the internship at KAP NIX."

"Secara langsung maupun tidak langsung pandemic covid-19 di Indonesia berdampak pada sektor perbankan khususnya dalam penyaluran kredit kepada masyarakat dan penurunan kolelktibilitas kredit debitur. Tujuan dari penellitian ini untuk menganalisis dampak pandemic covid-19 terhadap pertumbuhan kredit di PT. Bank Negara Indonesia Tbk dengan menggunakan Pool Data pada periode bulanan yang dimulai sejak Januari 2018 s.d Desember 2022 dengan metode Olrdinary Least Squere (OLS) melalui pendekatan kegagalan kolektibilitas, jangka waktu kredit, suku bunga kredit, inflasi, lokasi usaha, periode pandemic covid, periode Restrukturisasi kredit, dan PDRB di 9 sektor usaha. Penelitian ini membuktikan bahwa pertumbuhan kredit di PT. Bank Nelgara Indonesia di pengaruhi secara negative dan signifikan oleh kegagalan kolektibilitas, jangka waktu kredit, suku bunga kredit, inflasi pandelmi colvid-19, dan restrukturisasi kredit. Untuk variabel lokasi usaha di pulau jawa berpengaruh positif terhadap pertumbuhan kredit karena pendudukan Indonesia sebesar 53,11% bertempat tinggal di pulau jawa dan seluruh lokasi perusahaan tumbuh dan berkembang di pulau jawa.

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Directly or indirectly the covid-19 pandemic in Indonesia has an impact on the banking sector, especially in lending to the public and decreasing debtor credit collectibility. The purpose of this research is to analyze the impact of the covid-19 pandemic on credit growth at PT Bank Negara Indonesia Tbk by using Pool Data in the monthly period starting from January 2018 to December 2022 with the Ordinary Least Squere (OLS) method through the approach of collectibility failure, credit period, credit interest rate, inflation, business location, covid pandemic period, credit restructuring period, and GRDP in 9 business sectors. This study proves that credit growth at PT Bank Nelgara Indonesia is negatively and significantly influenced by collectibility failure, credit period, credit interest rates, inflation pandelmi colvid-19, and credit restructuring. For the business location variable on the island of Java, it has a positive effect on credit growth because 53.11% of Indonesia's population resides on the island of Java and all company locations grow and develop on the island of Java."

"[ABSTRAKLaporan magang ini membahas cara pengakuan pendapatan atas pekerjaandirectional drilling PT QH. Selain itu dibahas pula mengenai kolektibilitas ataspiutang yang timbul terkait dengan pendapatan tersebut. Pengakuan pendapatanyang diterapkan oleh PT QH dikaitkan dengan PSAK 23 dan 34. Untukkolektibilitas piutang atas pendapatan dari pekerjaan directional drilling dikaitkandengan perhitungan collection period. Hasil laporan magang ini menunjukkanbahwa PT QH perlu melakukan perbaikan agar pendapatan dapat diakui padaperiode yang sama dengan periode di mana persentase tertentu pekerjaandirectional drilling telah diselesaikan dan kolektibilitas piutang yang sudah baik harus dipertahankan.

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ABSTRACTThis internship report discusses revenue recognition of directional drilling in PTQH. It also discusses the collectibility of receivables that arise related todirectional drilling revenue. Revenue recognition applied by PT QH associatedwith PSAK 23 and 34. Collectibility of receivables from directional drillingrevenue associated with calculation of collection period. The results of thisinternship report show that PT QH need to make improvements so revenue can berecognized in the same period with the period in which a certain percentage ofdirectional drilling activity has been completed and collectibility of receivables that have been good should be maintained., This internship report discusses revenue recognition of directional drilling in PTQH. It also discusses the collectibility of receivables that arise related todirectional drilling revenue. Revenue recognition applied by PT QH associatedwith PSAK 23 and 34. Collectibility of receivables from directional drillingrevenue associated with calculation of collection period. The results of thisinternship report show that PT QH need to make improvements so revenue can berecognized in the same period with the period in which a certain percentage ofdirectional drilling activity has been completed and collectibility of receivables that have been good should be maintained.]"

"Laporan magang ini bertujuan untuk mengevaluasi audit KAP AK atas loan review pada Debitur Bank Syariah XYZ untuk Laporan Keuangan yang berakhir pada 31 Desember 2023. Bank Syariah XYZ merupakan Bank umum syariah yang menyediakan produk simpanan, produk pembiayaan, perbankan elektronik serta berbagai jasa/layanan perbankan di Indonesia. Prosedur audit yang dievaluasi adalah pada tahap pengujian pengendalian dan pengujian substantif melalui pengumpulan dokumen, pengisian kertas kerja, dan penilaian kualitas pembiayaan debitur untuk menilai kolektibilitas yang diberikan oleh Bank telah sesuai dengan penilaian oleh KAP AK. Evaluasi dilakukan berdasarkan Standar Audit (SA) dan Peraturan Otoritas Jasa Keuangan Nomor 2/POJK.03/2022 tentang Penilaian Kualitas Aset Bank Umum Syariah dan Unit Usaha Syariah. Standar Audit yang digunakan mencakup SA 200 terkait Tujuan Keseluruhan Auditor Independen dan Pelaksanaan Audit Berdasarkan Standar Audit, SA 315 terkait Pengidentifikasian dan Penilaian Risiko Kesalahan Penyajian Material melalui Pemahaman atas Entitas dan Lingkungannya, dan SA 500 terkait Bukti Audit. Berdasarkan hasil evaluasi, prosedur pengujian pengendalian dan pengujian substantif yang dilaksanakan KAP AK sudah sesuai dengan Standar Audit (SA), teori audit yang relevan, dan regulasi Otoritas Jasa Keuangan. Laporan magang ini juga menyajikan refleksi diri dari pengalaman yang diperoleh selama menjalankan magang di KAP AK

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This internship report aims to evaluate KAP AK’s audit procedures for loan review on Bank Syariah XYZ’s Debtor for the Financial Statement ended December 31, 2023. Bank Syariah XYZ is a Sharia commercial bank that provides deposit products, loan products, electronic banking, and various banking services in Indonesia. The audit procedures that are evaluated consist of controls and substantive tests. The evaluation is done by collecting supporting documents, filling out working papers, and assessing the debtor’s credit quality to assess collectability given by the Bank in accordance with the assessment by KAP AK. Evaluation is carried out based on Auditing Standards (SA) and OJK Regulations Number 2/POJK.03/2022 concerning the Assessment of Islamic Commercial Bank and Islamic Business Unit Asset Quality. The SAs used include SA 200, concerning the Overall Objectives of Independent Auditors and Conducting Audits Based on Auditing Standards; SA 315, concerning Identifying and Assessing the Risk of Material Misstatement through Understanding the Entity and its Environment; and SA 500, concerning Audit Evidence. Based on the evaluation, tests of control and substantive test procedures carried out by KAP AK are in accordance with Auditing Standards (SA), relevant audit theories, and OJK regulations. This internship report also includes self-reflection from the experience gained while doing an internship at KAP AK."