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"Laporan magang ini bertujuan untuk membahas mengenai evaluasi atas pencatatan Piutang Usaha milik PT X. Fokus pembahasan terletak pada aktivitas magang terkait Piutang Usaha dan proses pencatatan akun Piutang Usaha PT X yang bergerak di bidang properti. Berdasarkan hasil evaluasi atas akun piutang usaha, pencatatan yang telah dibuat PT X atas akun piutang usaha telah sesuai dengan teori dan standar yang berlaku. Selain itu, laporan magang inibertujuan untuk merefleksikan diri atas pengalaman Penulis selama melakukan kegiatan magang dan mengevaluasi diri untuk mempersiapkan diri di dunia kerja. Melalui refleksi diri ini, Penulis memahami bahwa komunikasi dalam suatu pekerjaan sangatlah penting agar pekerjaan bisa menjadi lebih efisien. Penulis juga menyadari banyak hal terkait potensi diri Penulis yang masih harus dikembangkan, seperti manajemen waktu dan ketelitian yang nantinya akan berguna bagi Penulis dalam menghadapi dunia kerja.......This internship report aims to discuss the evaluation of PT X accounts receivable. The focus of the discussion lies in the internship activities and recording process related to the accounts receivable by PT X, which is a property company. Based on the results of the evaluation onaccounts payable, the presentation that has been made by PT X accounts receivable is in accordance with the prevailing theory and standards. In addition, this internship report aims to reflect on the author's experience during internships and evaluate the author to prepare for the working world. Through this self-reflection, the author understands that communication ina workplace is very important so that work can be more efficient. The author also realizes that many things related to the author's self-potential still have to be developed, such as time management and accuracy which will be useful for the author in facing the working world."

"Singing is the most important element of the traditional music culture on Siberut, the largest of the Mentawai Islands (West Sumatra, Indonesia). There are various types of songs on the island. Some of them are related to the world of spirits and ancestors. These are mainly sung by shamans during healing ceremonies and rituals. Other songs are made up by men and women during their daily activities, when they are fishing out at sea or when they take a rest from collecting forest products. Various animals (birds, primates, reptiles) or natural forces (wind, thunder) provide inspiration for lyrics and melodies, as do special events, like the arrival of a logging company on the island). In this article, we discuss the process of recording the songs and other types of music of the island and the production of two CDs and the reactions of the singers and the community to the presentation of the CDs. In a context of decades of suppression of various aspects of the traditional culture (religion, tattoo, loincloth) documentation of a form of intangible culture and its positive appreciation can generate a sense of pride among a local community. In addition, we have added an extensive appendix to this article containing the lyrics of a number of songs in both the local language as well as in translation. It allows readers to get an idea of the poetic nature of the song literature of the Mentawaians."

"Laporan magang ini membahas tentang evaluasi atas proses pencatatan akun pendapatan dan pengungkapannya beserta jurnal yang dibuat pada Laporan Keuangan PT CC. PT CC merupakan perusahaan yang menyediakan platform retensi pelanggan untuk mempercepat pertumbuhan, meningkatkan keberlanjutan, dan memaksimalkan data pelanggan bagi bisnis. Berdasarkan hasil evaluasi, di awal proses pencatatan akun pendapatan pada PT CC berserta jurnal yang dibuat telah sesuai dengan konsep proses pencatatan akuntansi, namun untuk pengungkapan pendapatannya, PT CC melakukan pengungkapan tidak sebagaimana mestinya sesuai dengan standar yang telah ditetapkan. Laporan magang ini juga membahas tentang refleksi diri penulis selama pelaksanaan kegiatan magang. Berdasarkan hasil refleksi diri, masih terdapat beberapa hal yang perlu penulis perbaiki untuk kedepannya.......This internship report discusses the evaluation of the process of recording revenue accounts and their disclosures along with the journals made in PT CC's Financial Statements. PT CC is a company that provides a customer retention platform to accelerate growth, increase sustainability, and maximize customer data for businesses. Based on the results of the evaluation, in the beginning of the process of recording revenue accounts at PT CC along with the journal entries made are in accordance with the concept of the accounting recording process, however, for the disclosure of its revenue, PT CC made improper disclosures in accordance with the standards. This internship report also discusses the author's self-reflection during the internship. Based on the results of self- reflection, there are still a number of things the writer needs to improve in the future."