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"Laporan magang ini membahas perbandingan perlakuan akuntansi antara pedoman akuntansi unit PKBL revisi 2012 dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dan PSAK 45. Berdasarkan Surat Edaran Menteri BUMN No. SE-02/MBU/Wk/2012 dan SE-01/D5/MBU/2012, pedoman akuntansi unit PKBL menggunakan acuan akuntansi SAK ETAP dan PSAK 45 dalam penyusunan laporan keuangannya. Perubahan pedoman tersebut didasari perkembangan standar akuntansi dan regulasi di Indonesia. Untuk mengetahui sejauh mana pedoman akuntansi unit PKBL revisi 2012 mendekati SAK ETAP dan PSAK 45, dilakukan perbandingan perlakuan akuntansi dari sisi pengakuan, pengukuran dan penyajian pedoman akuntasi PKBL revisi 2012 dengan perlakuan akuntansi dari sisi pengakuan, pengukuran dan penyajian SAK ETAP dan PSAK 45. Pada akhirnya, disimpulkan bahwa perlakuan akuntansi pedoman akuntansi unit PKBL revisi 2012 sudah sesuai dan mengacu pada SAK ETAP dan PSAK 45, walaupun terdapat beberapa akun pada unit PKBL yang tidak diatur secara spesifik dalam SAK ETAP.

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This internship report discusses comparison accounting treatment between the revised accounting guidelines of PKBL 2012 with the Financial Accounting Standards for Non-Publicly Accountable Entities (SAK ETAP) and SFAS 45. Based on Circular Letter of Minister SOE Number SE-02/MBU/Wk/2012 and SE- 01/D5/MBU/2012, the revised accounting guidelines of PKBL 2012 used an accounting referral SAK ETAP and SFAS 45 for their financial report drafting. The change in PKBL’s guidelines is based on the development of accounting standards and regulation in Indonesia. To find out how far the revised accounting guidelines of PKBL 2012 approach their accounting referral, this study compare accounting treatment from recognition, measurement, and presentation side on the revised accounting guidelines of PKBL 2012 with accounting treatment from recognition, measurement, and presentation side on SAK ETAP and SFAS 45. In the end, the author concluded that accounting treatment on the revised accounting guidelines of PKBL 2012 have complied and referred to SAK ETAP and SFAS 45, although there are some account in PKBL that not specifically administered on SAK ETAP."

"Laporan magang ini membahas tentang analisis penerapan kerangka pengendalian internal terhadap proses pemberian kredit mikro pada PT Bank XYZ Tbk. Penerapan pengendalian internal diperlukan sebagai tindakan mitigasi risiko oleh PT Bank XYZ Tbk. Hasil evaluasi terhadap kegiatan pengendalian pada standar operational prosedur pemberian kredit mikro, menunjukkan bahwa PT Bank XYZ Tbk telah menerapkan Kegiatan Pengendalian Internal yang sesuai dengan komponen pengendalian internal Committee of Sponsoring Organizations of the Treadway Commission. Aktivitas pemberian kredit mikro PT Bank XYZ Tbk dilakukan telah sesuai dengan standar operasional prosedur yang dimiliki oleh PT Bank XYZ Tbk.

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This intern report discuss the implementation analysis of internal control framework in PT Bank XYZ Tbk 39 s micro credit approval process. Implementation of internal control framework neededas risk mitigation action by PT Bank XYZ Tbk. The evaluation results of the control activities on a standard operational procedures for granting micro credits, indicate that PT Bank XYZ Tbk has implemented internal control activities in accordance with the internal control components of the Committee of Sponsoring Organizations of the Treadway Commission. PT Bank XYZ Tbk 39 s micro credit approval activity have been conducted according to PT Bank XYZ Tbk 39 s Standart Operating Procedure."

"Laporan magang ini membahas tentang kepatuhan PT MOP dalam memenuhi kewajiban Pajak Penghasilan Pasal 25. Hasil analisis menunjukkan bahwa PT MOP sudah melakukan perhitungan, pembayaran, dan pelaporan PPh pasal 25 dengan tepat waktu pada tahun 2016. Namun di tahun 2017, PT MOP tidak dapat membayar PPh pasal 25 hingga tanggal jatuh tempo pembayaran. Oleh karena itu, Direktorat Jenderal Pajak mengeluarkan surat tagihan pajak atas PPh pasal 25 yang tidak atau kurang dibayar. Hasil analisis juga menunjukkan bahwa manajemen perpajakan perusahaan kurang baik karena perusahaan tidak mempunyai usaha analisis mengenai perencanaan pajak hingga pengendalian pajak setiap tahunnya. Oleh karena itu, PT MOP harus mengintegrasikan manajemen perpajakannya ke seluruh fungsi manajemen agar implementasinya dapat berjalan dengan efektif. Lalu, terkait dengan pelunasan semua kewajiban pajaknya berdasarkan yang terdapat pada surat tagihan pajak, PT MOP membuat keputusan untuk membayar pokok dan sanksi administrasi sekaligus dengan pertimbangan biaya dan manfaat dibandingkan dengan pilihan untuk mengangsur dengan bank garansi.

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This internship report explains about PT MOP`s compliance of income tax obligation article 25. The result of the analysis shows that PT MOP has done the calculation, payment, and reporting of income tax article 25 on time in 2016. However, in 2017, PT MOP can not pay income tax article 25 until the due date of payment. Therefore, Directorate General of Taxes issues the notice of tax collection on taxes are not or less paid. The result of analysis also explains that the company`s tax management is not good because the company has no business analysis of tax planning until tax control for every year. Therefore, PT MOP must integrate its tax management to all management functions so that its implementation can proceed effectively. Then, related to the settlement of all outstanding tax liability based on notice of tax collection, PT MOP made the decision to pay off the principal and the administrative sanctions at the same time with consideration of costs and benefits compared to the repayment option by attaching a bank guarantee."

"Laporan magang ini membahas tentang analisis atas kesesuaian aktivitas pengendalian risiko pada tingkat entitas PT JZZ . Analisis dilakukan dengan cara memetakan ulang (re-mapping) dan membandingkan kesesuaian aktivitas pengendalian risiko tingkat entitas terhadap The Committe of SponsoringOrganization of the Treadway Commission (COSO) Integrated Framework 2013.Hasil analisis menunjukan bahwa aktivitas pengendalian risiko tingkat entitasmilik PT JZZ cukup bagus, tetapi masih menggunakan pedoman COSO Integrated Framework 1992 sehingga diperlukan perbaikan.

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This internship report discusses about the analysis of suitability of risk control at the entity level in PT JZZ. The analysis is carried out by re-mapping and

comparing the suitabilty of risk control activities at entity level to The Committe

of Sponsoring Organization of the Treadway Commission (COSO) Integrated

Framework 2013. The analysis result show that PT JZZ’s entity level risk control

activities is fairly good, but still use the COSO Integrated Framework 1992, so it

needs some improvement."

"[ABSTRAKLaporan magang ini membahas mengenai proses audit yang dilakukan oleh KAPTWG terhadap kredit pensiun PT Bank CACA untuk periode yang berakhir padatanggal 31 Desember 2014. Laporan magang membahas lebih lanjut perlakuanakuntansi, prosedur audit, temuan audit, dan analisa serta perlakuan akan temuantersebut selama proses audit dijalankan.Berdasarkan hasil prosedur audit yang dijalankan oleh KAP TWG diketahuibahwa perlakuan akuntansi terhadap kredit pensiun sudah sesuai denganPernyataan Standar Akuntansi Kuangan (PSAK) yang berlaku. KAP TWG jugasudah melakukan semua tahap prosedur audit atas kredit pensiun tersebut dantidak mendapatkan adanya perbedaan yang material antara penghitunganpenurunan nilai oleh klien dan penghitungan KAP TWG.

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ABSTRACTThis internship report presenting the audit process performed by KAP TWGtowards Bank CACA pension credit for the period ended on 31 December 2014.The internship report will further discusses the accounting treatment, auditprocedures, audit findings, and an analysis and findings through out the auditprocess. Based on the audit procedures performed by KAP TWG, its noted thatthe accounting treatment of pension credit are in accordance with PernyataanStandar Akuntansi Keuangan (PSAK) that occurred. KAP TWG also have doneall the audit procedures on the pension credit and there is no material differencesbetween the calculation of the client and KAP TWG recalculations.;This internship report presenting the audit process performed by KAP TWGtowards Bank CACA pension credit for the period ended on 31 December 2014.The internship report will further discusses the accounting treatment, auditprocedures, audit findings, and an analysis and findings through out the auditprocess. Based on the audit procedures performed by KAP TWG, its noted thatthe accounting treatment of pension credit are in accordance with PernyataanStandar Akuntansi Keuangan (PSAK) that occurred. KAP TWG also have doneall the audit procedures on the pension credit and there is no material differencesbetween the calculation of the client and KAP TWG recalculations.;This internship report presenting the audit process performed by KAP TWGtowards Bank CACA pension credit for the period ended on 31 December 2014.The internship report will further discusses the accounting treatment, auditprocedures, audit findings, and an analysis and findings through out the auditprocess. Based on the audit procedures performed by KAP TWG, its noted thatthe accounting treatment of pension credit are in accordance with PernyataanStandar Akuntansi Keuangan (PSAK) that occurred. KAP TWG also have doneall the audit procedures on the pension credit and there is no material differencesbetween the calculation of the client and KAP TWG recalculations., This internship report presenting the audit process performed by KAP TWGtowards Bank CACA pension credit for the period ended on 31 December 2014.The internship report will further discusses the accounting treatment, auditprocedures, audit findings, and an analysis and findings through out the auditprocess. Based on the audit procedures performed by KAP TWG, its noted thatthe accounting treatment of pension credit are in accordance with PernyataanStandar Akuntansi Keuangan (PSAK) that occurred. KAP TWG also have doneall the audit procedures on the pension credit and there is no material differencesbetween the calculation of the client and KAP TWG recalculations.]"

"[ABSTRAKLaporan magang ini membahas audit atas akun pendapatan pada laporan keuanganperusahaan manufaktur kaleng PT CC untuk periode yang berakhir pada periode 31Desember 2014. Proses audit dilakukan oleh KAP TWL dan mencakupperencanaan, pengumpulan bukti, pengujian, hingga penyelesaian audit.Berdasarkan hasil audit, disimpulkan bahwa akun pendapatan PT CC maupunlaporan keuangan secara keseluruhan telah bebas dari salah saji material. Perlakuanakuntansi atas akun pendapatan PT CC juga telah sesuai dengan Pernyataan StandarAkuntansi Keuangan (PSAK). Maka dari itu, KAP TWL memberikan opini wajartanpa pengecualian atas laporan keuangan PT CC. Audit yang dilakukan oleh KAPTWL telah sesuai dengan standar audit dan teori yang berlaku di Indonesia.

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ABSTRACTThis report aims to explain about the audit process of revenue account in thefinancial statement of a can manufacturing company called PT CC for the periodended 31 December 2014. The audit that was performed by KAP TWL consistedof audit planning, gathering audit evidence, testing, and completion phase. Basedon the audit, it was concluded that revenue account of PT CC?s financial statementwas free from material misstatement. The accounting treatment of revenue accountand the whole financial statement were also had been agreed to Pernyataan StandarAkuntansi Keuangan (PSAK). Therefore, KAP TWL gave an unmodified opinionto PT CC?s financial statement. The audit, performed by KAP TWL had also beenagreed to audit standard and theories adopted in Indonesia.;This report aims to explain about the audit process of revenue account in thefinancial statement of a can manufacturing company called PT CC for the periodended 31 December 2014. The audit that was performed by KAP TWL consistedof audit planning, gathering audit evidence, testing, and completion phase. Basedon the audit, it was concluded that revenue account of PT CC?s financial statementwas free from material misstatement. The accounting treatment of revenue accountand the whole financial statement were also had been agreed to Pernyataan StandarAkuntansi Keuangan (PSAK). Therefore, KAP TWL gave an unmodified opinionto PT CC?s financial statement. The audit, performed by KAP TWL had also beenagreed to audit standard and theories adopted in Indonesia., This report aims to explain about the audit process of revenue account in thefinancial statement of a can manufacturing company called PT CC for the periodended 31 December 2014. The audit that was performed by KAP TWL consistedof audit planning, gathering audit evidence, testing, and completion phase. Basedon the audit, it was concluded that revenue account of PT CC’s financial statementwas free from material misstatement. The accounting treatment of revenue accountand the whole financial statement were also had been agreed to Pernyataan StandarAkuntansi Keuangan (PSAK). Therefore, KAP TWL gave an unmodified opinionto PT CC’s financial statement. The audit, performed by KAP TWL had also beenagreed to audit standard and theories adopted in Indonesia.]"

"[ABSTRAKLaporan magang ini membahas serta menganalisis pelaksanaan atas prosesprosedur pemberian kredit pada PT.ABC dengan kesesuaiannya dengan PeraturanBank Indonesia dan pelaksanaannya. Penulis telah melaksanakan prosespemberian kredit sesuai dengan Standar Prosedur Kredit yang dirancang olehPT.ABC, meliputi tahap initial process hingga tahap proposal process danmembantu tahapan disburstment dan monitoring. Tidak terdapat kejanggalan atautemuan yang menyalahi standar prosedur namun terkadang perlu dilakukan penyesuaian untuk memenuhi kategori kredit. Penyesuaian ini dilakukan setelah adanya judgment atas penilaian kelayakan atas debitur atau calon debitur.

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ABSTRACTThis report discusses and analyzes the implementation of the process of lendingprocedures in PT.ABC and its compliance with Bank Indonesia Regulation and itsimplementation. The author has implemented the credit granting process inaccordance with the Credit Standard Procedures designed by PT.ABC, coveringfrom the initial process up to the stage of the proposal process and also assist thedisburstment and monitoring process. There are no irregularities or findings thatviolates the standard procedure, but sometimes there is condition where there need to be adjusted to meet the credit category. This adjustment is done after the judgment on the feasibility assessment of borrowers or potential borrowers., This report discusses and analyzes the implementation of the process of lendingprocedures in PT.ABC and its compliance with Bank Indonesia Regulation and itsimplementation. The author has implemented the credit granting process inaccordance with the Credit Standard Procedures designed by PT.ABC, coveringfrom the initial process up to the stage of the proposal process and also assist thedisburstment and monitoring process. There are no irregularities or findings thatviolates the standard procedure, but sometimes there is condition where there need to be adjusted to meet the credit category. This adjustment is done after the judgment on the feasibility assessment of borrowers or potential borrowers.]"

"[ABSTRAKPenelitian ini bertujuan untuk mengevaluasi penerapan Corporate Social Responsibility pada Bank XYZ berdasarkan prinsip-prinsip United Nation Global Compact. Penelitian ini menggunakan metode studi kasus dan menggunakan kerangka assessment menurut United Nation Global Compact. Penelitian ini menunjukkan bahwa CSR Bank XYZ telah memenuhi kriteria CSR sesuai dengan prinsip-prinsip United Nation Global Compact.ABSTRACTThis research aims to evaluate the implementation of Corporate Social Responsibility at Bank XYZ based on the principles of the United Nations Global Compact. This research uses a case study method and using assessment framework according to the United Nations Global Compact. This study shows that Bank XYZ?s CSR has implemented the CSR criteria in accordance with the principles of the United Nations Global Compact., This research aims to evaluate the implementation of Corporate Social Responsibility at Bank XYZ based on the principles of the United Nations Global Compact. This research uses a case study method and using assessment framework according to the United Nations Global Compact. This study shows that Bank XYZ’s CSR has implemented the CSR criteria in accordance with the principles of the United Nations Global Compact.]"

"Sebagai salah satu tindakan preventif atas penyebaran penyakit pada produk agrikultur, Food and Agriculture Organization (FAO) mengeluarkan suatu kerangka kerja untuk mengelola risiko biologis di berbagai negara, yang disebut Biosecurity. Salah satu tujuan biosecurity ialah meningkatkan keberlanjutan produksi. Sementara itu di Indonesia, para peternak rakyat terus menghadapi risiko kerugian akibat faktor-faktor internal maupun eksternal.Hasil penelitian ini menemukan bahwa setelah 22 bulan, penerapan kerangka kerja biosecurity mampu meningkatkan produktivitas serta pertumbuhan sehingga berkontribusi positif terhadap laba operasi.

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As one of the actions to prevent the transmission of disease among agricultural products, Food and Agriculture Organization (FAO) issued a framework to manage biological risks in various countries, entitled Biosecurity. One of its purpose is to improve the continuity of production. Meanwhile in Indonesia, individual farmers are constantly faced with the risk of being at loss caused from both internal and external factors.

This research found that after 22 months of practice, the application of biosecurity framework had rendered an increase in productivity and growth, which in turn resulted in a positive contribution to the operating profit."

"Penatausahaan Pengeluaran merupakan proses yang di dalamnya mempunyai risiko bawaan yang tinggi karena terkait dengan pencairan dana. Penatausahaan pengeluaran juga merupakan faktor kunci dari eksekusi anggaran yang telah disusun. Integrasi keduanya menjadi kunci keberhasilan pelaksanaan pengelolaan keuangan daerah. Laporan magang ini akan dibagi menjadi dua pembahasan. Pembahasan pertama menekankan pada permasalahan faktual penatausahaan pengeluaran. Permendagri No. 13 Tahun 2006. Permasalahan faktual adalah permasalahan yang terjadi pada pelaksanaan penatausahaan pengeluaran pada Pemerintah Daerah di Indonesia. Permasalahan ini lebih mengarah pada tidak sejalannya pelaksanaan dengan peraturan yang telah ditetapkan dalam Permendagri No. 13 Tahun 2006. Pembahasan kedua menekankan pada analisis permasalahan konseptual penatausahaan pengeluaran Permendagri No. 13 Tahun 2006. Permasalahan konseptual adalah permasalahan pada peraturan tersebut, yang mana belum mengakomodir prinsip kegiatan pengendalian teori pengendalian internal. Analisis penatausahaan pengeluaran Permendagri No. 13 Tahun 2006 akan bermanfaat untuk masukan proses revisi kepada Kemendagri yang mana akan menjadi acuan peraturan teknis pengelolaan keuangan daerah.

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The expenditure administration is a high-risk process regarding fund disbursement. The expenditure administration is also key of the implementation of budget that has been planned. Integration of both is the success key of expenditure administration in Indonesian's region. This intern report is divided into two parts. The first part explains the factual problem in the expenditure administration that is regulated in The Regulation of Ministry of Domestic Affairs Number 13,2006. The factual problem is the problem that happens in the expenditure administration in regionals government in Indonesia. The problem is more about the difference between the regulation in Ministry of Domestic Affairs Number 13,2006 and the actual implementation of the expenditure administration. The second part explain the conseptual analysis of expenditure administration system that is regulated in Permendagri 13,2006. The conseptual problem is that the regulation has not accomodated internal control theory. The analysis will be useful as recommendation to Ministry of Domestic Affairs in Indonesia that is the regulation maker for the technical regulation in financial management in Indonesian region."