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"Laporan magang ini membahas proses audit yang dilakukan KAP Salinger atas akun pendapatan PT Hemingway di tahun 2019, dan membandingkannya dengan standar audit yang berlaku. PT Hemingway adalah badan usaha milik negara yang bergerak di industri pertambangan batubara. Sepanjang audit, prosedur wajib tests of detail dilakukan, sedangkan prosedur opsional analytical procedures tidak dilakukan. Berdasarkan hasil analisis, dapat disimpulkan bahwa proses audit yang dilakukan KAP Salinger atas akun pendapatan PT Hemingway di tahun 2019, tepatnya pada bagian prosedur substantif, telah sesuai dengan standar audit yang berlaku, yaitu ISA 330.

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This internship report analyzes the audit process, carried out by Salinger Public Accounting Firm, of the revenue account of PT Hemingway in 2019, and compare it to the applicable auditing standards. PT Hemingway is a state-owned company that mainly operate in the coal mining industry. During the audit, the compulsory tests of details were conducted, and the optional analytical procedures were not. Based on the evaluation, it can be concluded that Salinger’s audit process of PT Hemingway’s revenue in 2019, specifically the substantive procedures, had conformed with the applicable auditing standards, that is ISA 330."

"Laporan magang menganalisis kebijakan akuntansi, PPN, dan prosedur audit atas akun pendapatan PT LHJ, sebuah perusahaan jual beli mobil bekas. Analisis atas pendapatan PT LHJ didasarkan pada PSAK 23 dan PPN atas pendapatan didasarkan atas peraturan perpajakan khususnya PMK-74/PMK.03/2010 tentang Penghitungan Pajak Masukan yang dapat Dikreditkan Bagi Pengusaha Kena Pajak yang Melakukan Kegiatan Usaha Tertentu. Prosedur audit dianalisis kesesuaiannya dengan standar audit secara umum. Berdasarkan analisis yang dilakukan, perlakuan akuntansi atas akun pendapatan telah sesuai dengan PSAK 23 dan PPN atas pendapatan telah sesuai dengan peraturan perpajakan khususnya PMK-74/PMK.03/2010. Prosedur audit juga telah sesuai dengan standar audit dan tidak terdapat salah saji material sehingga dapat disimpulkan bahwa akun pendapatan dan PPN telah disajikan dengan wajar.

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The internship report analyzes the accounting policies, VAT, and audit procedures of PT LHJ's revenue account, a used car buying company. The analysis of PT LHJ's earnings is based on PSAK 23 and VAT on income based on tax regulations especially PMK-74/PMK.03/2010 concerning Income Tax Calculation that can be credited to Taxable Enterpreneur conducting Certain Business Activities. Audit procedures are analyzed in accordance with general audit standards. Based on the analysis performed, the accounting treatment of income account has been in accordance with PSAK 23 and the income tax payable is in accordance with the tax regulations especially PMK-74 / PMK.03 / 2010. Audit procedures are also in compliance with audit standards and there is no material misstatement so it can be concluded that the income and the VAT accounts have been presented fairly."

"Laporan magang ini membahas mengenai prosedur audit atas akun pendapatan, kesesuaian perlakuan akuntansi berdasarkan PSAK 23, dan pengaruh penerapan pengakuan pendapatan berdasarkan ED PSAK 72 pada PT HGZ Tbk., perusahaan biro jasa perjalanan. Berdasarkan prosedur audit yang dilakukan, terdapat salah saji terhadap periode pengakuan pendapatan PT HGZ Tbk. Tetapi karena nilai salah saji tidak material, maka tidak dilakukan penyesuaian audit. Secara keseluruhan, pengakuan pendapatan pada PT HGZ Tbk dinyatakan telah disajikan secara wajar dalam semua hal yang material. Selain itu, perlakuan akuntansi atas akun pendapatan juga telah sesuai dengan PSAK 23. Dan penjualan jasa yang dilakukan oleh PT HGZ Tbk termasuk dalam kriteria kontrak dalam ruang lingkup ED PSAK 72 sehingga exposure penerapan ED PSAK 72 dapat dianalisis lebih lanjut.

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The internship report is aimed to explain about the audit procedures of revenue account, its compliance to PSAK 23, as well as its analysis to the revenue recognition based on ED PSAK 72 in PT HGZ Tbk., a travel agent company. The audit result shows that there are some misstatement related to revenue recognition period of PT HGZ Tbk. But, as the amount of misstatement are not material, no audit adjustment was made.

In conclusion. Revenue recognition of PT HGZ Tbk is present fairly in all material respects. Moreover, the accounting treatment for revenue account is found to comply to PSAK 23. And, services by company does meet the contract criteria in scope of ED PSAK 72 that it could not be analyzed further."

"Laporan magang ini berisi evaluasi presentasi pendapatan produk prabayar setelah menerapkan PSAK 72 di ABC, sebuah perusahaan telekomunikasi. Tujuan dari laporan magang ini adalah untuk mengevaluasi penyajian pendapatan produk prabayar setelah penerapan PSAK 72, dan untuk mengekspresikan refleksi diri terhadap pengalaman magang di ABC. Setelah menerapkan PSAK 72, perusahaan telah menerapkan penyajian pendapatan yang diklasifikasikan ke dalam aset kontrak, dan liabilitas kontrak, mematuhi standard terkait. Dalam refleksi diri penulis menemukan pengalaman menarik yang sangat berguna untuk karir kedepannya.

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This internship report contains the evaluation of pre-paid product revenue presentation after implementing PSAK 72 in ABC, a telecommunication provider company. The objective of this internship report is to evaluate the presentation of pre-paid product revenue after the implementation of PSAK 72, and to express self-reflection towards the internship experience in ABC. After implementing PSAK 72, the company has applied revenue presentation classified into contract asset, and contract liabilities, comply with the pertaining accounting standard. On self-reflection writer found interesting experience which are very useful for career ahead."

"ABSTRAKSkripsi ini membahas tentang analisis penerimaan pajak dengan menggunakan pendekatan Produk Domestik Bruto (PDB) sektoral. Penelitian dilakukan dengan menggunakan metode kuantitatif dan kualitatif. Pengaruh PDB sektoral terhadap penerimaan pajak diukur dengan menggunakan nilai tax buoyancy. Sedangkan untuk mengetahui kinerja pemungutan pajak, digunakan rasio-rasio perpajakan yaitu tax ratio dan tax coverage ratio. Hasil penelitian menunjukkan nilai tax buoyancy lebih besar dari satu. Artinya penerimaan pajak cukup baik dalam merespon perubahan PDB sektoral. Namun, dari sisi tax coverage ratio, menunjukkan angka yang masih rendah sehingga dapat disimpulkan bahwa masih banyak potensi penerimaan perpajakan yang belum tergali dengan maksimal.

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ABSTRACTThe focus of this study is to analyze tax revenue by using Gross Domestic Product (GDP) sectors approach. The study was conducted using quantitative and qualitative methods. The effect of GDP sectors changes to tax revenue is measured by means of tax buoyancy and the performance of tax collection is measured by tax ratio and tax coverage ratio. The research shows that the value of the tax buoyancy is greater than one. It means that tax revenue response well to changes in GDP sectors. However, the tax coverage ratio is low. It means that there are still a lot of tax revenue potential that can be explored more."

"Laporan Skripsi ini bertujuan membahas proses mekanisme perolehan pendapatan Nilai Strategis Reklame NSR bagaimana proses pengakuan dan pencatatanya dalam laporan keuangan kendala kendala yang dihadapi oleh Biro Tata Ruang dan Lingkungan Hidup terkait perolehan NSR serta apa saja upaya upaya yang dapat direkomendasikan untuk mengatasi permasalahan yang ada Hasil laporan ini menunjukkan bahwa pengakuan dan pencatatan Nilai Strategis Reklame telah sesuai dengan peraturan perundang undangan yang berlaku Namun masih terdapat berbagai kendala dalam perolehan NSR diantaranya adalah penentuan titik piutang yang belum jelas belum adanya unsur penagihan dan proses rekonsiliasi pendapatan yang memakan waktu cukup lama

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The objective of this research is describe the process of mechanism of obtaining revenue of Billboard Strategic Value BSV to explain the calculation and recognition in the financial statements Constrains that faced by Biro Tata Ruang dan Lingkungan Hidup related on obtaining BSV and any attempts that can be recommended to overcome the constrains The results show that the calculation and recognition of BSV had compatible requirements of the regulation that stand However there are several constraints on obtaining BSV revenue the constraints are determine receivables recognition there is no billing system and the process of revenue reconciliation which takes a long time"

"ABSTRAKPenelitian ini membahas mengenai siklus pendapatan yang dilakukan oleh PT SSM. Tujuan penelitian ini adalah untuk mengevaluasi pengendalian internal pada siklus pendapatan PT SSM, mencari kelemahan yang ada dalam sistem tersebut dan memberikan alternatif solusi pada siklus pendapatan PT SSM. Penelitian ini dilaksanakan dengan melakukan pengamatan langsung terhadap kegiatan usaha yang dilakukan oleh perusahaan dalam mengikuti proses pelelangan elektronik (eprocurement) yang diadakan oleh Kementerian Kelautan dan Perikanan.Hasil pengamatan menunjukkan bahwa PT SSM tidak memiliki sistem pengendalian internal yang baik, dan belum melakukan pencatatan akuntansi sesuai dengan standar yang berlaku. Penulis mengajukan Standard Operating Procedure (SOP) atas prosedur pengadaan barang/jasa untuk memperbaiki sistem pengendalian internal perusahaan.

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ABSTRACTThis study examines the revenue cycle on goods/services procurement entities which is PT SSM. This study aims to evaluate the internal control on PT SSM's revenue cycle, point the existing shortcomings and provide the alternative solution to eliminate the shortcomings in the revenue cycle. This study was conducted by making direct observation of the business activities done by the enterprise in participating on the electronic tender process (e-procurement) held by the Ministry of Maritime Affairs and Fisheries.The results showed that PT SSM does not have a good internal control system and the accounting records are not done in accordance with the applicable standards. The author propose a Standard Operating Procedure (SOP) for the goods/services procurement procedures to improve the company’s internal control system."

"The research was aimed to measure the impact of pricing and promotion on sales of XP lubricating oil at PT Pertamina. This study was conducted by using data sample taken from population of selling price, promotion expenses, and sales revenue during the recent 5 yeras..."

"Pengeluaran wisatawan merupakan barang dan jasa (goods and services) yang dibeli oleh wisatawan dalam rangka memenuhi kebutuhan (needs), keinginan (wants), dan harapan (expectations) selama ia tinggal di daerah tujuan wisata yang dikunjunginya. Penelitian ini dilakukan untuk menggambarkan bagaimana pengeluaran wisatawan Kota Bandung. Pendekatan yang digunakan adalah kuantitatif, dengan kuesioner sebagai instrumen penelitian dan dianalisis menggunakan penyebaran frekuensi dan nilai yang sering muncul (modus). Sampel dalam penelitian ini adalah 400 orang wisatawan Kota Bandung ditarik menggunakan metode non probability sampling serta teknik accidental. Hasil penelitian menunjukan bahwa dari 400 responden yang diteliti menyatakan bahwa pengeluaran wisatawan berkontribusi terhadap pendapatan asli daerah Kota Bandung.

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Tourist Expenditure is goods and services purchased by tourist in order to meet the needs, wants, and expectations during his stay he visited tourist destination. The objective of this research is to describe tourist expenditure of Kota Bandung. This research applied quantitative approach, using questionnaire as research instrument and analyzed with the spread frequency and a recurring value (modus). The sample is 400 tourist in Kota Bandung, collected by using non probability sampling and accidental technique. The results indicated that tourist expenditure contribute to local revenue in Kota Bandung."

"[ABSTRAKLaporan magang ini membahas mengenai proses audit yang dilakukan oleh KAPTWR terhadap akun pendapatan PT. P&T untuk periode yang berakhir padatanggal 31 Desember 2014. Fokus pembahasan terletak pada kebijakan akuntansiatas pengakuan, pengukuran, penyajian, dan pengungkapan pendapatan pada PT.P&T, prosedur audit, temuan audit, dan proses audit yang dilakukan oleh KAPTWR, serta analisisnya. Berdasarkan hasil proses audit, terdapat penyimpanganterhadap kebijakan akuntansi atas akun pendapatan PT. P&T, tepatnya pada saatpengakuan pendapatan sehingga memerlukan prosedur khusus dalam pemeriksaansaldo tersebut. Auditor telah mengusulkan penyesuaian berdasarkan PernyataanStandar Akuntansi Keuangan (PSAK) yang berlaku. Prosedur audit yangdijalankan tim audit KAP TWR telah sesuai dengan teori dan standar yangberlaku.;

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ABSTRACTThe report is aimed to explain audit process conducted by KAP TWR towards therevenue account of PT. P&T for the period ended December 31st, 2014. The focusof the report lies on accounting policies for the recognition, measurement,presentation, and disclosure of the revenue balance, audit findings, auditprocedures performed by KAP TWR, as well as the analysis. Based on the resultof the audit process, there were deviations from the accounting policy for revenueaccount of PT. P&T, precisely at the time of revenue recognition and it requiresspecial procedures in the examination of the balance. The auditor has proposedadjustment based on Indonesian Financial Accounting Standards (PSAK). Theaudit procedures which are applied by the public accountant firm, have compliedwith the theory and the standards which prevail.;The report is aimed to explain audit process conducted by KAP TWR towards therevenue account of PT. P&T for the period ended December 31st, 2014. The focusof the report lies on accounting policies for the recognition, measurement,presentation, and disclosure of the revenue balance, audit findings, auditprocedures performed by KAP TWR, as well as the analysis. Based on the resultof the audit process, there were deviations from the accounting policy for revenueaccount of PT. P&T, precisely at the time of revenue recognition and it requiresspecial procedures in the examination of the balance. The auditor has proposedadjustment based on Indonesian Financial Accounting Standards (PSAK). Theaudit procedures which are applied by the public accountant firm, have compliedwith the theory and the standards which prevail., The report is aimed to explain audit process conducted by KAP TWR towards therevenue account of PT. P&T for the period ended December 31st, 2014. The focusof the report lies on accounting policies for the recognition, measurement,presentation, and disclosure of the revenue balance, audit findings, auditprocedures performed by KAP TWR, as well as the analysis. Based on the resultof the audit process, there were deviations from the accounting policy for revenueaccount of PT. P&T, precisely at the time of revenue recognition and it requiresspecial procedures in the examination of the balance. The auditor has proposedadjustment based on Indonesian Financial Accounting Standards (PSAK). Theaudit procedures which are applied by the public accountant firm, have compliedwith the theory and the standards which prevail.]"