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"Laporan magang ini menjelaskan mengenai praktik valuasi nilai wajar akun biological assets menggunakan Discounted Cash Flow pada PT U, yaitu sebuah perusahaan yang bergerak di bidang perkebunan kelapa sawit, dan prosedur audit yang dilakukan oleh KAP ABC untuk memberikan keyakinan memadai bahwa hasil estimasi nilai wajar akun biological assets tersebut telah disajikan dengan wajar. Hasilnya, KAP ABC menyimpulkan bahwa estimasi nilai wajar akun biological assets pada PT U yang telah dikalkulasikan oleh penilai independen telah disajikan secara wajar.

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This internship report explains the practice of fair value of biological assets valuation using discounted cash flow at PT U, a palm oil plantation company, and audit procedure done by KAP ABC to give reasonable assurance that fair value estimation on PT U?s biological assets account has been fairly stated. The result is KAP ABC concludes that the overall fair value estimation of the biological assets account of PT U as calculated by appraiser has been fairly stated."

"[ABSTRAKLaporan magang ini ingin memberi wawasan baru mengenai pengakuanpendapatan dalam perusahaan utilitas beserta proses auditnya. PT DEF-T sebagaipenyedia listrik di salah satu kota di Indonesia mengharuskan adanya instalasisebelum menyalurkan listrik ke pelanggan, dan kemudian menjual tenaga listrikdengan metode pascabayar dan prabayar yang berbeda dari metode penjualansecara umum. Di akhir perikatan, KAP ABC memberikan opini wajar tanpapengecualian atas laporan keuangan PT DEF-T yang telah disajikan secara wajar sesuai standar akuntansi yang berlaku.

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ABSTRACTThis internship report aims to give broader understanding of revenue recognitionin utility companies along with the audit process. DEF-T as an electricity providerin one of cities in Indonesia requires installation to further provide electricity forthe customers, and later sell the electricity by postpaid and prepaid sales methodswhich differ from common sales method of goods and services. In the end ofengagement, KAP ABC gave unqualified opinion on PT DEF-T's financial statement that has been fairly presented based on prevailing accounting standards., This internship report aims to give broader understanding of revenue recognitionin utility companies along with the audit process. DEF-T as an electricity providerin one of cities in Indonesia requires installation to further provide electricity forthe customers, and later sell the electricity by postpaid and prepaid sales methodswhich differ from common sales method of goods and services. In the end ofengagement, KAP ABC gave unqualified opinion on PT DEF-T’s financial statement that has been fairly presented based on prevailing accounting standards.]"

"Laporan ini membahas proses audit pengakuan pendapatan atas penjualan jasa PT QAS yang bergerak pada bidang quality assurance services untuk periode 31 Desember 2016. Proses audit dilaksanakan berdasarkan Pedoman Audit STB yang didasarkan pada ISA. Dalam proses audit, auditor mengunakan standar akuntansi yang berlaku di Indonesia, yaitu PSAK. Standar akuntansi yang digunakan adalah PSAK 23 standar yang saat ini berlaku serta IFRS 15 akan diterapkan di Indonesia pada 1 Januari 2019 . Hasil audit menunjukan adanya salah saji terhadap periode pengakuan pendapatan PT QAS. Tetapi karena nilai salah saji tidak material, maka tidak dilakukan penyesuaian audit. Secara keseluruhan, pengakuan pendapatan pada PT QAS dinyatakan telah disajikan secara wajar dalam semua hal yang material.

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This report examined audit process of revenue recognition for the sale of PT QAS rsquo s service which provide quality assurance service for the period of 31 December 2016. Audit process are implemented based on STB audit guide which based on ISA. During audit process, auditor use accounting standard that applied in Indonesia, which is PSAK. Accounting standards used by auditors are PSAK 23 currently used and IFRS 15 will be implemented on 1 January 2019 . The audit result shows that there are some misstatement related to revenue recognition period of PT QAS. But, as the amount of misstatement are not material, no audit adjustment was made. In conclusion. Revenue recognition of PT QAS is present fairly in all material respects."

"ABSTRAKLaporan magang ini membahas kesesuaian praktik akuntansi pendapatan dan piutang usaha serta prosedur audit yang dilakukan oleh KAP AR terhadap akun pendapatan dan piutang usaha PT Ombak. Praktik akuntansi atas pendapatan PT Ombak telah sesuai dengan PSAK 23, dan piutang usaha PT Ombak telah sesuai dengan PSAK 50, 55, dan 60. Prosedur audit yang dilakukan KAP AR telah sesuai dengan ISA dan teori audit yang berlaku.

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ABSTRACTThis report discusses the appropriateness of the accounting practices of revenue and trade receivables as well as the audit procedure conducted by KAP AR towards PT Ombak 39;s revenue and trade receivables. Accounting practices of PT Ombak 39;s revenue have complied with PSAK 23 and trade receivables of PT Ombak have complied with PSAK 50, 55, and 60. The audit procedure performed by KAP AR are in accordance with ISA and audit theory."

"Laporan magang ini membahas tentang prosedur audit estimasi nilai wajar aset biologis PT KS dan perlakuan akuntansinya berdasarkan PSAK 69. Dari sisi prosedur audit, KAP STR, atas perhitungan nilai wajar aset biologis PT KS, sudah mengikuti prosedur audit sesuai dengan standar yang berlaku, SA 540 ISA 540 . PT KS sudah mengadopsi PSAK 69 IAS 41 pada laporan keuangan per 31 Desember 2017. Pengadopsian PSAK 69 berdampak pada kenaikan nilai aset biologis yang cukup signifikan bagi PT KS. Dari sisi perlakuan akuntansi, terkait adopsi PSAK 69, PT KS mungkin dapat mempertimbangkan untuk meningkatkan value relevance aset biologis. Value relevance dapat ditingkatkan dengan melakukan lebih banyak pengungkapan sukarela voluntary disclosure terutama pengungkapan informasi yang relevan mengenai bearer plants.

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This report discusses the audit procedure on fair value estimation of biological assets in PT KS and its accounting treatment based on PSAK 69. In terms of audit procedures of the fair value of PT KS rsquo;s biological assets, KAP STR has followed the audit procedures in accordance with applicable standards, SA 540 ISA 540 . PT KS has adopted PSAK 69 IAS 41 in its financial statements as of December 31, 2017. The adoption of PSAK 69 has significantly increased the value of biological assets for PT KS. In terms of accounting treatment, related to the adoption of PSAK 69, PT KS may consider to increase the value relevance of its biological assets. It can be enhanced by making more voluntary disclosure of biological assets, especially relevant information related to bearer plants. "

"Penelitian ini melakukan analisis penerapan salah satu konsep CSR, yaitu Creating Shared Value (CSV), serta kinerja dan prosedur dalam pelaksanaan Program Kemitraan dan Bina Lingkungan (PKBL) di PTPN VII Distrik Bengkulu. Metode penelitian ini menggunakan analisis data kualitatif, di mana data primer dan sekunder dianalisis berdasarkan teori, fakta, dan standar yang diakui. Kesimpulan yang didapat dari penelitian ini adalah PKBL di PTPN VII Distrik Bengkulu belum melaksanakan konsep CSV namun program tersebut telah memenuhi konsep dasar CSR. Selain itu, kinerja pelaksanaan PKBL sudah mematuhi peraturan yang berlaku serta pelaksanaannya cukup efektif. Walaupun demikian, masih ada hal-hal yang bisa diperbaiki dalam program tersebut sehingga dampak yang dirasakan masyarakat di sekitar perusahaan bisa menjadi lebih besar.

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This study aims to analyze the application of the CSR concept called Creating Shared Value (CSV) and to analyze the performance and procedures in the implementation of Partnership and Community Development Program (PKBL) at PTPN VII Bengkulu District. The primary and secondary data in this study was analyzed based on the theories, facts, and generally accepted standards using the qualitative analysis method. The conclusions of this study is, first, the PKBL program at PTPN VII Bengkulu District has not yet implemented the CSV concept, but the program has met the requirements for the CSR concept. Second, the implementation of PKBL has already complied with the rules and working quite effectively. However, there are still some issues that can be improved in the program so that the effect on society becomes more useful."

"ABSTRAKLaporan magang ini membahas prosedur audit atas beban Jaminan yang dilakukan oleh KAP Puspita terhadap Program Jaminan Hari Tua (JHT) PT LGKT untuk periode yang berakhir pada tanggal 31 Desember 2015. Fokus pembahasan terletak pada kebijakan akuntansi perusahaan atas beban JHT, garis besar kebijakan investasi PT LGKT serta perbandingan dengan perusahaan sejenis di Indonesia dan Amerika Serikat, standar akuntansi yang diterapkan untuk program JHT, prosedur audit untuk akun terkait beban JHT, temuan audit yang dilakukan oleh KAP Puspita, serta analisisnya. Berdasarkan hasil proses audit, secara umum kebijakan dan standar akuntansi atas beban JHT PT LGKT telah sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) yang berlaku, Pedoman Akuntansi PT LGKT dan Program JHT, serta regulasi yang berlaku. Prosedur audit yang dijalankan tim audit KAP Puspita juga telah sesuai dengan teori dan standar yang berlaku.

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ABSTRACTThis internship report is aimed to explain the KAP Puspita?s audit process towards Old Age Security Program at Branch Office of PT LGKT for the period ended December 31, 2015. The report focuses on accounting policies for Old Age Security expense, the general description of investment policies of PT LGKT and also compared with the similar company in Indonesia and USA, accounting standards of Old Age Security expense, audit procedure performed by KAP Puspita, and audit findings. Based on the result of the audit process, in general the accounting policy and accounting standard for Old Age Security expense have complied with the related Financial Statements of Accounting Standards (PSAK), Accounting Standards of PT LGKT and Old Age Security Program, and also related regulations which prevail. In addition, the audit procedures have complied with the theory and the standards."

"Laporan magang ini membahas perlakuan akuntansi aset tetap dan proses audit yang dilakukan oleh KAP Z terhadap akun aset tetap PT A untuk tahun yang berakhir 31 Desember 2016. Fokus pembahasan terletak pada kebijakan akuntansi atas akun aset tetap dan beban penyusutan, proses audit, dan prosedur audit yang dilakukan oleh KAP Z. Perlakuan akuntansi aset tetap PT A telah sesuai dengan Pernyataan Standar Akuntansi Keuangan PSAK 16. Prosedur audit yang dilaksanakan oleh KAP Z telah sesuai dengan teori dan Standar Audit yang berlaku.

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The report is aimed to explain PT A accounting treatment and KAP Z audit procedures towards fixed assets of PT A, for the period ended December 31st, 2016. The focus of the report lies on accounting policies for fixed assets account, audit procedures performed by KAP Z. Based on the result of audit process, accounting policy for fixed assets account have complied with the Indonesia Financial Accounting Standards IFAS. In addition, the audit procedures performed by KAP Z have complied with the theory and the standards which prevail."

"Laporan magang ini membahas audit sistem informasi di Hotel X yang mendukung audit atas laporan keuangan yang dilakukan oleh KAP Y. Pembahasan audit sistem informasi menguji pengendalian terkait risiko yang berhubungan dengan sistem informasi. Pengendalian tersebut dapat berupa pengendalian umum serta pengendalian aplikasi. Pada laporan ini, pengendalian aplikasi yang dibahas adalah untuk area pendapatan, persediaan serta proses laporan keuangan. Kemudian laporan ini juga membahas keterkaitan antara pengendalian internal dengan pengendalian umum di Hotel X. Dari audit sistem informasi tersebut, diperoleh bahwa pengendalian aplikasi di Hotel X secara umum berjalan dengan efektif.

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This Internship Report is an information system audit of Hotel X that aims to support the audit of the financial statements that performed by KAP Y. The study of the information system audit verifies the management of risk controls that are associated with information systems. Those controls are divided in to general control and application control. The application controls that are discussed in this report are the area of revenue, inventory, and the financial statement close process area. This report also discussed the relation between internal control and general control in Hotel X. In general, based on the result of the information system audit, it can be concluded that the application control that is associated with the information system in Hotel X has been running effectively. "