Hasil Pencarian  ::  Simpan CSV :: Kembali

"Thesis ini membahas mengenai perlindungan hukum bagi Investor Publik pada proses Penawaran Umum Perdana atas Saham terkait dengan Prinsip Materialitas. Prinsip Materialitas adalah kewajiban untuk membuka Informasi atau Fakta yang bersifat Material kepada publik sehingga Investor Publik dapat mementukan sikapnya untuk melakukan atau tidak melakukan investasi atas Efek yang ditawarkan. Permasalahan hukum timbul apabila perumusan materialitas atas suatu fakta atau informasi pada peraturan perundangan-undangan tidak jelas atau rinci sehingga akan merugikan Investor Publik. Untuk menjawab pokok permasalahan tersebut, Thesis ini melakukan studi perbandingan mengenai bagaimana penerapan Prinsip Materilitas di Amerika Serikat dan Indonesia melalui studi perbandingan kasus. Tujuan studi perbandingan adalah untuk mendapatkan jawaban bagaimana memberikan perlindungan hukum bagi Investor Publik di Indonesia terkait dengan Prinsip Materialitas dan memberikan alternatif penyelesaian pokok permasalahan melalui penggunaan Teori Pendekatan Ekonomi Terhadap Hukum (Economic Analysis of Law) yang dikemukakan oleh Richard A. Posner.

---

This Thesis concerns with legal protection for public investor related to Materiality Principle in the process of Going Public. The Materiality Principle is a duty to disclose information or fact that is material to public. With this material information or fact, public investor then could make their investment decision. Legal issues will incur if the Securities Law does not sufficiently define the formulation of materiality of any given information or fact. This situation will have the potential to encourage losses to public investor.

To find solution of this problem, this Thesis has made research on the application of Materiality through comparative case study in the United States of America and Indonesia. The purpose of using comparative case study in this Thesis is to find the best solution on how to protect public investor in Indonesia regarding the application of Materiality Principle. This Thesis also try to give alternative solution to formulate the materiality by using the Theory of Economic Analysis of Law which is introduced by Richard A. Posner."

"[Laporan magang ini membahas prosedur audit yang dilakukan KAP ABCterhadap akun penjualan PT BCI. PT BCI merupakan perusahaan manufakturyang melakukan perakitan dan penjualan kompresor, baik untuk lemari pendinginmaupun pendingin udara. Laporan ini berisikan deskripsi atas proses penjualan PTBCI, prosedur audit yang dilakukan KAP ABC dan hasil dari audit yangdilakukan. Selanjutnya, laporan ini membandingkan kebijakan akuntansi danprosedur audit yang diterapkan dengan standar yang berlaku. Kesimpulannya,kebijakan akuntansi PT BCI dan prosedur KAP ABC sudah sesuai dengan standaryang berlaku.;The main aim of this report is to explain the KAP ABC?s audit procedures on thesales of PT BCI. PT BCI is a manufacturing company which assembles and sellscompressors, not only suitable for air cooler but also for refrigerator. This reportcontains description of the process of the sale of PT BCI, KAP ABC?s auditprocedures and the results of audit. Furthermore, this report compares accountingpolicies and audit procedures applied to standards. The conclusion is PT BCI?saccounting policies and KAP ABC?s audit procedures are appropriate withstandards.;The main aim of this report is to explain the KAP ABC?s audit procedures on thesales of PT BCI. PT BCI is a manufacturing company which assembles and sellscompressors, not only suitable for air cooler but also for refrigerator. This reportcontains description of the process of the sale of PT BCI, KAP ABC?s auditprocedures and the results of audit. Furthermore, this report compares accountingpolicies and audit procedures applied to standards. The conclusion is PT BCI?saccounting policies and KAP ABC?s audit procedures are appropriate withstandards., The main aim of this report is to explain the KAP ABC’s audit procedures on thesales of PT BCI. PT BCI is a manufacturing company which assembles and sellscompressors, not only suitable for air cooler but also for refrigerator. This reportcontains description of the process of the sale of PT BCI, KAP ABC’s auditprocedures and the results of audit. Furthermore, this report compares accountingpolicies and audit procedures applied to standards. The conclusion is PT BCI’saccounting policies and KAP ABC’s audit procedures are appropriate withstandards.]"

"Laporan magang ini membahas mengenai proses audit pendapatan subsidi di PT KLTM yang dilakukan oleh KAP XYZ untuk periode yang berakhir pada tanggal 31 Desember 2014. Secara lebih rinci, laporan magang ini membahas mengenai kebijakan akuntansi, proses audit, serta analisis kebijakan akuntansi dan proses audit atas pendapatan dan piutang subsidi KLTM. Pada laporan ini juga dibahas pengendalian internal perusahaan secara umum untuk pendapatan subsidi yang diterapkan pada PT KLTM. Pemahaman ini digunakan untuk melakukan audit atas pendapatan subsidi PT KLTM. Berdasarkan hasil proses audit, dijelaskan bahwa prosedur audit yang dijalankan oleh tim audit KAP XYZ atas pendapatan subsidi PT KLTM telah sesuai dengan teori dan standar yang berlaku.

---

This internship report discusses about audit of revenue subsidy in PT KLTM done by KAP XYZ for the year ended Desember 31 2014. Furthermore, the report discusses the accounting policies, audit procedures, as well as analysis of accounting policies and audit procedures of revenue and account receivable subsidy of KLTM. In addition, this report explains how the internal control in general for revenue subsidy are applied in PT KLTM. This understanding is used to perform audit of revenue subsidy in PT KLTM. Based on the result of the audit process, the audit procedures, which are applied by the KAP XYZ for revenue subsidy in PT KLTM, have complied with the theory and the standards which prevail."

"[ABSTRAKLaporan magang ini membahas proses audit atas pendapatan dan piutang yang dilakukan oleh KAP XYZ terhadap PT IMM untuk periode yang berakhir padatanggal 31 Desember 2014. Secara lebih rinci, dibahas mengenai kebijakan akuntansi, prosedur audit, serta analisis atas siklus pendapatan dan piutang PT IMM dan proses audit KAP XYZ. Berdasarkan hasil proses audit, dijelaskan bahwa kebijakan akuntansi atas pendapatan dan piutang PT IMM telah sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) yang berlaku, serta prosedur audit yang dijalankan tim audit KAP XYZ atas siklus pendapatan dan piutang PT IMM telah sesuai dengan teori dan standar yang berlaku.

---

ABSTRACTThe report is aimed to explain the audit process of Revenue and Receivables Cycle done by KAP XYZ for PT IMM for the period ended December 31st, 2014. Furthermore, the report discusses the accounting policies, audit procedures, and analysis of revenue and receivables cycle of PT IMM and the audit process done by KAP XYZ. Based on the result of the audit process, the policies of revenue and receivables of PT IMM have complied with the Indonesian Financial Accounting Standards (PSAK). In addition, the audit procedures, which are applied by the KAP XYZ, have complied with the theory and the standards which prevail. , The report is aimed to explain the audit process of Revenue and Receivables Cycle done by KAP XYZ for PT IMM for the period ended December 31st, 2014. Furthermore, the report discusses the accounting policies, audit procedures, and analysis of revenue and receivables cycle of PT IMM and the audit process done by KAP XYZ. Based on the result of the audit process, the policies of revenue and receivables of PT IMM have complied with the Indonesian Financial Accounting Standards (PSAK). In addition, the audit procedures, which are applied by the KAP XYZ, have complied with the theory and the standards which prevail. ]"

"Laporan magang ini membahas mengenai perlakuan akuntansi, prosedur audit, dan temuan audit terkait investasi pada entitas asosiasi PT ABC untuk periode yang berakhir pada tanggal 31 Desember 2014. Hasil prosedur audit menjelaskan bahwa perlakuan akuntansi terhadap investasi pada entitas asosiasi sudah sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) yang berlaku. Proses audit yang dijalankan juga telah sesuai dengan teori dan standar audit yang berlaku. KAP XYZ telah melakukan semua tahap prosedur audit atas investasi pada entitas asosiasi dan mendapatkan adanya perbedaan yang material terkait nilai investasi PT ABC pada S2P antara perhitungan klien dan perhitungan KAP XYZ.

---

This internship report discusses the accounting treatment, audit procedures, and audit findings towards PT ABC investment in associates for the period ended on 31 Desember 2014. The result of audit procedure explain that the accounting treatment of investment in associates are in accordance with Pernyataan Standar Akuntansi Keuangan (PSAK). The audit process also in accordance with the theory and audit standards. KAP XYZ has done all the audit procedures on investment in associates and there is a material differences related to the value of PT ABC investment in S2P between the calculation of the client and KAP XYZ recalculations."

"ABSTRAKLaporan magang ini membahas tentang proses audit atas akun persediaan pada PT HSH untuk periode 2015 yang dilakukan oleh KAP MAF. Untuk lebih spesifik, laporan magang ini membahas mengenai pengendalian internal perusahaan, kebijakan akuntansi terkait akun persediaan dan prosedur audit yang dilakukan oleh KAP MAF. Prosedur audit telah dilakukan sesuai dengan standar audit internasional. Berdasarkan hasil prosedur audit yang dilakukan oleh KAP MAF, auditor menyimpulkan bahwa pengendalian internal PT HSH telah dijalankan dengan efektif untuk meminimalisir risiko salah saji material pada laporan keuangan. Selama proses audit, terdapat temuan audit berupa kesalahan PT HSH dalam menentukan nilai provisi atas akun persediaan akibat penutupan penjualan komersial perusahaan tahun 2016. Namun secara garis besar, perlakuan akuntansi atas akun persediaan pada PT HSH sudah sesuai dengan PSAK 14.

---

ABSTRACTThis report is aimed to explain about inventory audit of PT HSH for period 2015 that is conducted by KAP MAF. Specifically, this report is explaining about companys internal control, accounting policy related to inventory account and audit procedure conducted by KAP MAF. The audit procedure is in accordance with International Standard on Auditing. Based on the result, auditors concluded that the internal control of PT HSH is effective to minimize the risk of material misstatement in the financial statements. During the audit process, auditors found about material misstatement of provision made by PT HSH due to the closure of companys commercial sales in 2016. However, in general, the accounting treatment of inventory of PT HSH is in accordance with PSAK 14. Furthermore,"

"ABSTRAKMaterialitas sebuah material sebagai hasil dari elaborasi berbagai material yang digunakan pada eksterior dan interior dari sebuah luxury brand store merupakan salah satu aspek estetika yang hadir pada luxury brand store. Keberadaan materialitas membantu membentuk atmosfer store, khususnya luxury feelings, yang merupakan tujuan utama setiap luxury brand. Luxury feelings ini memiliki peran yang penting karena saat ini konsumen luxury memiliki keinginan untuk merasakan suatu pengalaman berbelanja (luxury experience) dibandingkan hanya membeli produk luxury brand-nya saja. Skripsi ini mengkaji tentang materialitas sebuah material yang digunakan pada luxury brand store. Penulisan skripsi ini bertujuan untuk mengetahui peran materialitas dalam menghadirkan luxury experience bagi konsumen saat berbelanja di sebuah luxury brand store. Metode yang digunakan pada skripsi ini yaitu, observasi langsung dan analisis studi kasus pada salah satu luxury fashion store di Jakarta dengan fokus terhadap penerapan serta perlakuan material yang digunakan pada store, sehingga dapat mengetahui hubungan antara materialitas dengan luxury experience pada sebuah luxury brand store. Dengan harapan, skripsi ini dapat membantu meningkatkan kualitas dalam bidang ritel di Indonesia.

---

ABSTRACTThe materiality of material-which created from the elaboration of various materials used for the exterior and the interior of a luxury brand store-is one of the aesthetic aspects in a luxury brandstore. It helps to create the stores atmosphere, particularly the luxury feeling, which is the main objective of any luxury brand. This luxury feeling play an important role, because nowadays luxury consumers want to feel the luxury experience rather than only to buy their products when they shop in a luxury brand store. This paper discuss the materiality of material used in a luxury brand store. The aim of this study is to examine the role of materiality in creating a luxury experience for consumers when they shop in a luxury brand store. Through observating and analyzing, also taking a case study on one of luxury fashion store in Jakarta with focus on the material application and treatment are used in order to examine the connection between materiality and luxury experience in a luxury fashion store. So hopefully, it will help to improve the quality of retailing in Indonesia."

"[ABSTRAKLaporan magang ini membahas proses audit atas pendapatan dan piutang yang dilakukan oleh KAP AB atas Engagement PT XY untuk periode yang berakhir padatanggal 31 Desember 2014. Secara lebih rinci, dibahas mengenai kebijakan akuntansi,prosedur audit, temuan audit, serta analisis atas pencatatan piutang dagang PT XYdan proses audit KAP AB. Berdasarkan hasil proses audit, dijelaskan bahwakebijakan akuntansi atas piutang dagang PT XY telah sesuai dengan PernyataanStandar Akuntansi Keuangan (PSAK) yang berlaku, serta prosedur audit yang dijalankan tim audit KAP AB atas piutang dagang PT XY telah sesuai dengan International Standards on Auditing (ISA).

---

ABSTRACTThis internship report discusses the process of audit of revenue and receivables conducted by the KAP AB on Engagement PT XY for the period ended December 31,2014. In more detail, discussed the accounting policies, audit procedures, auditfindings, and an analysis of the recording of accounts receivable PT XY and auditprocesses KAPAB. Based on the results of the audit process, explained that theaccounting policy for trade receivable PT XY has been in accordance with Statementof Financial Accounting Standards (PSAK) is valid, as well as audit procedures that run the audit team KAP AB on accounts receivable PT XY are in accordance with International Standards on Auditing (ISA). , This internship report discusses the process of audit of revenue and receivables conducted by the KAP AB on Engagement PT XY for the period ended December 31,2014. In more detail, discussed the accounting policies, audit procedures, auditfindings, and an analysis of the recording of accounts receivable PT XY and auditprocesses KAPAB. Based on the results of the audit process, explained that theaccounting policy for trade receivable PT XY has been in accordance with Statementof Financial Accounting Standards (PSAK) is valid, as well as audit procedures that run the audit team KAP AB on accounts receivable PT XY are in accordance with International Standards on Auditing (ISA). ]"

"Skripsi ini membahas tentang kualitas akustik ruang yang terjadi di dalam bangunan Gereja HKBP TMII. Fokus penelitian ini adalah untuk menilai sejauh mana kriteria akustik dapat terpenuhi di dalam ruang ibadah Gereja HKBP TMII. Pendekatan penelitian dilakukan dengan mendefinisikan unsur-unsur akustik yang ada di dalam Gereja HKBP TMII dan kemudian dilakukan pengukuran parameter akustik. Parameter akustik yang dihitung adalah distribusi suara dalam ruang, tingkat kebisingan latar belakang, tingkat intensitas bunyi yang dihasilkan sumber bunyi terhadap pendengar, serta penghitungan waktu dengung di dalam ruang. Proses perhitungan melibatkan pengumpulan data secara langsung di lapangan menggunakan sound level meter serta perhitungan yang dilakukan secara manual. Hasil penelitian dalam skripsi ini mengindikasikan bahwa distribusi suara di dalam Gereja HKBP TMII berlangsung baik, namun kurangnya perhatian terhadap material bangunan menyebabkan tingginya waktu dengung yang terjadi di dalam ruang ibadah Gereja HKBP TMII. Oleh karena itu, penulis menyarankan upaya perbaikan akustik yang berfokus pada penambahan material-material absorban untuk mengoptimalkan kualitas akustik ruang tersebut.

---

This study delves into the acoustic quality of the space within the HKBP TMII Church building. The primary focus of this research is to assess the extent to which acoustic criteria are met within the worship space of the HKBP TMII Church. The research approach involves defining the acoustic elements present within the HKBP TMII Church and subsequently measuring acoustic parameters. Calculated acoustic parameters include sound distribution within the space, background noise levels, the intensity of sound produced by the sound source to the listener, and the calculation of reverberation time within the space. The calculation process involves collecting data directly in the field using a sound level meter and performing manual calculations. The findings of this thesis indicate that sound distribution within the HKBP TMII Church is satisfactory, but the lack of attention to building materials results in a high reverberation time within the worship space. Therefore, the author recommends acoustic improvement efforts that focus on adding absorbent materials to optimize the acoustic quality of the space."