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"Laporan magang ini disusun untuk mengevaluasi prosedur audit substantif atas akun pendapatan PT Semen Wano yang telah dilakukan oleh KAP XYZ. PT Semen Wano merupakan perusahaan nasional yang bergerak di bidang produksi semen. Evaluasi dilakukan terhadap prosedur test of details yang terdiri dari prosedur penarikan sampel audit, pengumpulan dokumen pendukung, dan vouching sebagai salah satu cara pengujian asersi manajemen. Adapun hasil evaluasi menunjukkan bahwa seluruh prosedur yang dilakukan oleh KAP XYZ telah sesuai dengan pedoman yang berlaku yakni Standar Audit (SA) Revisi 2021.

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This internship report is prepared to evaluate the substantive audit procedures on PT Semen Wano’s revenue account that have been carried out by KAP XYZ. PT Semen Wano is a national company engaged in the production of cement. The evaluation was carried out on the test of details procedure which consists of procedures for drawing audit samples, collecting supporting documents, and vouching as a way of testing management assertions. The evaluation results show that all procedures carried out by KAP XYZ are in accordance with the applicable guidelines, namely Auditing Standards (SA) 2021 Revision."

"[ABSTRAKSaat ini industri keuangan mikro sebagai alat bagi keuangan inklusifberkembang dengan dua pendekatan yang berbeda yaitu Financial LendingApproach dan Poverty Lending Approach. Perbedaan paling kontras dari keduanyaadalah sasaran penerima kreditnya. Poverty Lending Approach mengkhususkandirinya untuk menyalurkan kredit kepada orang miskin seperti Lembaga KeuanganMikro yang mereplika pola Grameen Bank. Sedangkan Financial LendingApproach memberi akses untuk masyarakat miskin, namun tidak menargetkannyasecara khusus, pendekatan ini lebih menjaga kesinambungan keuangannyasehingga sasaran mereka bukan orang miskin seperti yang dilakukan perbankan.Tesis ini meneliti Poverty Lending Approach yang dilakukan oleh salah satuLembaga Keuangan Mikro di Indonesia yaitu PT. Mitra Bisnis Keluarga Ventura(MBK). Studi Kasus dilakukan di Kabupaten Tangerang, tepatnya KecamatanPakuhaji, Sukadiri dan Sepatan. Tujuannya adalah ingin menganalisis apakahpenyaluran kredit mikro dengan pola Grameen Bank yang dilakukan oleh PT. MitraBisnis Keluarga Ventura (MBK) berdampak terhadap pendapatan usahanasabahnya. Pendapatan usaha merupakan salah satu langkah untuk meningkatkanpendapatan rumah tangga. Dengan menggunakan metode instrumental variable danmelakukan wawancara mendalam dengan para nasabah. Hasil studi menunjukkanbahwa pemberian kredit yang diberikan oleh PT. Mitra Bisnis Keluarga Ventura(MBK) dengan pola grameen bank berdampak signifikan terhadap peningkatanpendapatan usaha nasabahnya.

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ABSTRACTMicrofinance, which nowadays has become a tool for development of financialinclusion, has two different approaches. These two approaches are FinancialSystem Lending and the Poverty Lending Approach. The most pronounceddifferences between these approaches are their credit?s beneficiaries. The PovertyLending Approach has the speciality to extend its credit the poor. This approachwas replicated from the model of the Microfinance Institution Grameen Bank. TheFinancial Lending Approach, in turn, is special for maintaining financialsustainability. This approach also provides access for the poor, but it is aimed notonly for the poor in poor areas but also in other areas. It does not havemicrofinance institution?s branches like Poverty Lending Approach?s model. Thisresearch examines the Poverty Lending Approach?s model carried out by PT. MitraBisnis Keluarga Ventura, a large Microfinance Institution in Indonesia. Theresearch?s case study was conducted in Tangerang District in the SubdistrictsPakuhaji, Sukadiri and Sepatan. The aim of this research is to analyze whether themicrocredit extended by PT. Mitra Bisnis Keluarga (MBK), which replicates theGrameen Bank model, has a significant impact on the income of its clients. Clients?business income is a measurements of household income. Using a survey methodwith in-depth client interviews, the data analysis employs an instrumental variablesmethod. The results show that credits granted by PT. Ventura Family BusinessPartners (MBK), operating under the Grameen Banks model, have a significantpositive impact on the income of its clients.;Microfinance, which nowadays has become a tool for development of financialinclusion, has two different approaches. These two approaches are FinancialSystem Lending and the Poverty Lending Approach. The most pronounceddifferences between these approaches are their credit?s beneficiaries. The PovertyLending Approach has the speciality to extend its credit the poor. This approachwas replicated from the model of the Microfinance Institution Grameen Bank. TheFinancial Lending Approach, in turn, is special for maintaining financialsustainability. This approach also provides access for the poor, but it is aimed notonly for the poor in poor areas but also in other areas. It does not havemicrofinance institution?s branches like Poverty Lending Approach?s model. Thisresearch examines the Poverty Lending Approach?s model carried out by PT. MitraBisnis Keluarga Ventura, a large Microfinance Institution in Indonesia. Theresearch?s case study was conducted in Tangerang District in the SubdistrictsPakuhaji, Sukadiri and Sepatan. The aim of this research is to analyze whether themicrocredit extended by PT. Mitra Bisnis Keluarga (MBK), which replicates theGrameen Bank model, has a significant impact on the income of its clients. Clients?business income is a measurements of household income. Using a survey methodwith in-depth client interviews, the data analysis employs an instrumental variablesmethod. The results show that credits granted by PT. Ventura Family BusinessPartners (MBK), operating under the Grameen Banks model, have a significantpositive impact on the income of its clients.;Microfinance, which nowadays has become a tool for development of financialinclusion, has two different approaches. These two approaches are FinancialSystem Lending and the Poverty Lending Approach. The most pronounceddifferences between these approaches are their credit?s beneficiaries. The PovertyLending Approach has the speciality to extend its credit the poor. This approachwas replicated from the model of the Microfinance Institution Grameen Bank. TheFinancial Lending Approach, in turn, is special for maintaining financialsustainability. This approach also provides access for the poor, but it is aimed notonly for the poor in poor areas but also in other areas. It does not havemicrofinance institution?s branches like Poverty Lending Approach?s model. Thisresearch examines the Poverty Lending Approach?s model carried out by PT. MitraBisnis Keluarga Ventura, a large Microfinance Institution in Indonesia. Theresearch?s case study was conducted in Tangerang District in the SubdistrictsPakuhaji, Sukadiri and Sepatan. The aim of this research is to analyze whether themicrocredit extended by PT. Mitra Bisnis Keluarga (MBK), which replicates theGrameen Bank model, has a significant impact on the income of its clients. Clients?business income is a measurements of household income. Using a survey methodwith in-depth client interviews, the data analysis employs an instrumental variablesmethod. The results show that credits granted by PT. Ventura Family BusinessPartners (MBK), operating under the Grameen Banks model, have a significantpositive impact on the income of its clients., Microfinance, which nowadays has become a tool for development of financialinclusion, has two different approaches. These two approaches are FinancialSystem Lending and the Poverty Lending Approach. The most pronounceddifferences between these approaches are their credit’s beneficiaries. The PovertyLending Approach has the speciality to extend its credit the poor. This approachwas replicated from the model of the Microfinance Institution Grameen Bank. TheFinancial Lending Approach, in turn, is special for maintaining financialsustainability. This approach also provides access for the poor, but it is aimed notonly for the poor in poor areas but also in other areas. It does not havemicrofinance institution’s branches like Poverty Lending Approach’s model. Thisresearch examines the Poverty Lending Approach’s model carried out by PT. MitraBisnis Keluarga Ventura, a large Microfinance Institution in Indonesia. Theresearch’s case study was conducted in Tangerang District in the SubdistrictsPakuhaji, Sukadiri and Sepatan. The aim of this research is to analyze whether themicrocredit extended by PT. Mitra Bisnis Keluarga (MBK), which replicates theGrameen Bank model, has a significant impact on the income of its clients. Clients’business income is a measurements of household income. Using a survey methodwith in-depth client interviews, the data analysis employs an instrumental variablesmethod. The results show that credits granted by PT. Ventura Family BusinessPartners (MBK), operating under the Grameen Banks model, have a significantpositive impact on the income of its clients.]"

"Dana bergulir merupakan program pemerintah Kota Payakumbuh dalam rangka memperluas akses masyarakat untuk memperoleh modal usaha khususnya bagi pengusaha mikro. Di Kota payakumbuh program ini sudah ada semenjak tahun 2003. Sampai akhir tahun 2009 dana yang digulirkan telah mencapai Rp. 29.851.500.000,-. Sasarannya adalah sektor pertanian, perdagangan, industri, peternakan, koperasi dan usaha lainnya. Melihat perkembangan perekonomian Kota Payakumbuh, sektor industri mengalami pertumbuhan yang lambat Kota Payakumbuh, padahal kedepan sektor ini akan menjadi leading sector bagi sektor ekonomi lainnya.Sehingga perlu upaya konkrit dari pemerintah Kota Payakumbuh untuk mewujudkan hal tersebut, termasuk memberikan kemudahan akses dana bagi sektor industri. Diharapkan dengan adanya program dana bergulir mikro semakin banyak pengusaha mikro khususnya sektor industri memperoleh akses dana untuk mengembangkan usaha. Dengan demikian bisa lebih meningkatkan pendapatan pengusaha industri dan meningkatkan pertumbuhan sektor industri.Penelitian ini akan mengevaluasi Program dana bergulir dari segi penggunaan input, perolehan output, outcome, manfaat dan dampak program terhadap masyarakat/nasabah pemanfaat dana bergulir. Di mana dampak program akan dilihat melalui peningkatan pendapatan pengusaha sektor industri dengan melakukan uji beda dua rata-rata. Berdasarkan hasil evaluasi program ternyata ditemukan bahwa penyaluran dana bergulir belum disertai pembinaan oleh pengelola terhadap nasabah (sektor industri) sehingga pengusaha tersebut berkembang secara otodidak saja. Selanjutnya berdasarkan uji beda dua rata-rata pendapatan pengusaha mikro sektor industri meningkat sesudah memperoleh dana bergulir.Dari hasil penelitian, direkomendasikan beberapa kebijakan yang mungkin dapat diterapkan oleh BLUD Dana Bergulir Usaha Mikro Kota payakumbuh dalam usaha peningkatan pendapatan pengusaha mikro sektor industri di Kota payakumbuh.

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Revolving-Fund Program is a Payakumbuh City Government Program in order to expand access to the community to obtain venture capital, especially for Micro-Ventures. The Program has already existed since the year 2003 in Payakumbuh. By the end of 2009 the funds revolved has reached Rp. 29.851.500.000,- directed towards the agricultural, trade, industry, farming, cooperatives and other sectors.In the future , the industry sector will be the front runner of the economy development in Payukumbuh, but unfortunately it is still developing at a slow rate. It needs concrete efforts of the Payukumbuh Governments to accomplish this, including providing the ease of access to funds for industry sectors. It is expected that The Micro Revolving-Fund Program could provide more microentrepreneurs, particularly in the industry sector, the ease of access to obtain funds to develop their business, thus able to further improve the proceeds of entrepreneurs and the growth in the industrial sector.This Research will evaluate the Revolving-Fund Programs in terms of the input, output, outcome, earnings, benefits and impacts of the program to the community/customer that make use of the program. To evaluate the impact of the program, it will be viewed through the increased in the proceeds of industry sectors entrepreneurs using two-test average.Based on the results of the evaluation, the revolving-fund distribution is not complemented by coaching by the administrator to the customer (industrial sector), as a consequence they developed themselves as self-taught entrepreneurs. Based on the two-test average, the industry sectors? micro entrepreneurs? proceeds increased after acquiring the Revolving-Fund. As a conclusion, it is recommended that some policies may be applied by the Payakumbuh?s BLUD Micro-Ventures? Revolving-Fund in increasing the revenue of micro-entrepreneurs in the industrial sector in Payakumbuh City."

"ABSTRAKPNPM Mandiri Perdesaan ditujukkan untuk menanggulangi kemiskinan melalui kemandirian dan melibatkan partisipasi aktif dari masyarakat. Pinjaman bergulir merupakan salah satu kegiatan yang dinaungi oleh PNPM Mandiri Perdesaan untuk mendorong kegiatan ekonomi produktif dari masyarakat miskin.Pada akhir Desember 2015 PNPM Mandiri Perdesaan secara resmi berakhir. Tesis ini meneliti dampak pinjaman bergulir PNPM Mandiri Perdesaan terhadappendapatan usaha dan pengeluaran rumah tangga. Lingkup penelitian adalah di Kecamatan Sukakarya Kabupaten Bekasi. Data sampel 168 individu diperoleh melalui penyebaran kuesioner terhadap 84 peserta pinjaman bergulir (treatment) dan 84 non-peserta (kontrol). Metode yang digunakan adalah kuantitatif dengan pendekatan instrumental variabel. Ditemukan bahwa partisipasi pinjaman bergulir memiliki hubungan yang positif dan tidak signifikan baik terhadap pendapatan usaha maupun terhadap pengeluaran rumah tangga. Modal awal, tabungan, jumlah anggota keluarga, status usaha, dan pendidikan tidak tamat SD memberikan pengaruh signifikan pada pinjaman bergulir terhadap pendapatan usaha. Modal awal, tabungan, usia, jumlah anggota keluarga, rasio ketergantungan, gender kepala keluarga, dan pendidikan tidak tamat SD memberikan pengaruh signifikan pada pinjaman bergulir terhadap pengeluaran rumah tangga

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ABSTRACTPNPM Rural aim for alleviating poverty through self-reliance and community participation. Revolving loan fund is one of the activity under PNPM Rural to encourage poor's economic productive activity. In the end of December2015 PNPM Rural officially ended. This Thesis research the impact of PNPMRural revolving loan fund income enterprise and household expenditure. Thescope of the research is in Sub District Sukakarya Bekasi. Sample data 168individual gather through questionnaires to 84 revolving loan fund participant(treatment) and 84 non-participant (control). Quantitative method used to estimate the impact with instrumental variable approach. The result show that revolving loan fund participation has positive and insignificant effect to income enterprise and household expenditure. Initial capital, saving, household size, business status, and do not completed primary education status has significant impact on revolving loan fund through income enterprise. Initial capital, saving, age, household size, dependency ratio, household head gender, and do not completed primary education status has significant impact on revolving loan fund through household expenditure"

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Laporan magang ini membahas mengenai evaluasi terhadap penerapan Test of Detail yang dilakukan terhadap pendapatan PT DNC. PT DNC merupakan Perusahaan pertambangan batubara yang berkedudukan di Jakarta dan memiliki tempat penambangan batubara di Kalimantan. Kegiatan penjualan yang dilakukan PT DNC sebagian besar dilakukan dengan mendistribusikan batubaranya untuk industri pembangkit, dimana mayoritas dikirim ke luar negeri, sementara di dalam negeri, hanya didistribusikan kepada satu pelanggan, yaitu PT Lisnen. Terdapat beberapa aktivitas magang yang dilakukan untuk pengauditan atas akun pendapatan PT DNC, yaitu melakukan inquiry dan meminta data yang diperlukan untuk bukti audit, melakukan pemilihan sampel penjualan yang akan digunakan untuk prosedur audit, melakukan Test of Control, dan melakukan substantive procedures. Substantive procedures dilakukan dengan dua prosedur yaitu Test of Detail, dan Cut-off Test. Dari hasil evaluasi, pelaksanaan Test of Detail yang telah dilakukan Kantor Akuntan Publik AFI sudah sesuai dengan teori dan standar audit namun Auditor tidak melakukan konfirmasi terhadap selisih yang dihasilkan dari prosedur Test of Detail. Selain itu, laporan ini akan membahas mengenai hasil refleksi diri selama mengikuti program magang di Kantor Akuntan Publik AFI dan umpan balik dari Senior Associate sebagai bekal dalam menghadapi dunia kerja dan evaluasi diri.

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This internship report discusses about the evaluation regarding the implementation of test of detail that is being done towards the income of PT DNC. This company is a mining company that is situated in Jakarta and has a site at Kalimantan. Sales conducted by PT DNC mostly sold towards foreign countries while domestik sales are being distributed towards a single buyer which is PT Lisnen. There are several activities that were being conducted in regards of income audit of PT DNC which are inquiries and data findings that are needed for audit proof, picking sales samples that will be used for audit procedures, conducting test of control and substantive procedures. Substantive procedures is conducted by two procedures, which are test of detail and cut off test. From the evaluation, the test of detail that were conducted by Public Accounting Firm AFI are in accordance with theory and audit standard but the auditor did not confirm regarding the difference resulted from the test of detail. In addition, this report will discuss the results of the author’s self-reflection during internship program and feedback from Senior Associate at Public Accounting Firm AFI which provides many lessons in dealing with the world of work and evaluation for myself

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"Tujuan utama pembangunan perkebunan dengan pola Perusahaan Inti Rakyat (PIR) adalah untuk meningkatkan pendapatan petani anggotanya melalui pola intensifikasi yang ditransfer oleh perusahaan inti kepada petani plasma berupa teknologi baru, permodalan serta inovasi dalam manajemen, kelembagaan, pengolahan dan pemasaran. Penelitian ini bertujuan untuk menganalisis dan membandingkan pendapatan bersih usaha tani kelapa sawit petani Anggota Perusahaan Inti rakyat (PIR) atau petani plasma dengan petani swadaya yang memiliki karakteristik lahan dan rentang usia tanaman yang sama. Analisis komparasi juga dilakukan pada setiap unsur pendapatan usaha tani seperti produksi, harga, berbagai biaya, dan informasi kualitatif terkait perilaku petani swadaya dan plasma dalam pengelolaan kebunnya.Penelitian ini menemukan bahwa pendapatan usaha tani petani plasma lebih besar dari pendapatan usaha tani petani swadaya. Jika dilihat dari unsur-unsurnya, perbedaan juga terlihat pada biaya, produksi, dan harga jual. Hal ini mengindikasikan bahwa perilaku petani terkait pengelolaan kebun berhubungan dengan produksi, yang pada akhirnya akan mempengaruhi tingkat pendapatan usaha tani yang dihasilkan.

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The main purpose of plantation development through the scheme of Nucleus Estate Smallholders (NES) is to increase farmers' income through intensification process managed by plantation company to farmers in the form of technology transfer and proving access to capital as well as innovation in management, institutional, processing and marketing. This study aims to analyze and compare the net income of Nucleus Estate Smallholders (NES) participant and non participant farmers with the same land characteristic and age range of the plants. Comparative analysis is also implemented on each element of farm income such as production, price, cost, and qualitative information related to the behavior of farmers in operating and managing of their farm.This study found that Nucleus Estate Smallholders (NES) participant farmers have higher income than the non participant farmers. The differences is also found on the cost, production, and sale price. This indicates that the different behavior of farmers in operating and managing their farm is related with the production level, which in turn will affect the level of farm income."