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"ABSTRAKLaporan magang ini berisi mengenai proses pelaksanaan audit atas pendapatan pada PT WNT, sebuah perusahaan yang bergerak dalam industri pengolahan kayu. Pendapatan merupakan komponen penting bagi pelaksanaan bisnis PT WNT. Mayoritas pendapatan perusahaan merupakan penjualan ekspor lintas negara. Proses audit atas pendapatan berjalan dengan baik, dan disimpulkan bahwa akun penjualan perusahaan belum memenuhi asersi kelengkapan. Hal ini dibuktikan dengan adanya beberapa tagihan yang belum dicatat pada akun penjualan PT WNT dengan jumlah yang material. Auditor menyarankan rekomendasi kepada PT WNT agar penjualan dapat disajikan secara wajar.

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ABSTRACTThis internship report discusses the audit process on revenue at PT WNT, a company engaged in the wood processing company. Revenue is an important component for PT WNT in conducting its business. The majority revenue of company are from sales export to cross country. Audit process of the revenue went well, and the results showed that sales of the company have not fulfilled completeness assertion. This was proved by some invoices with material balance that havent recorded to sales account of PT WNT. Auditor suggested recommendation for PT WNT to represent sales fairly"

"Laporan ini membahas mengenai analisis proses penyusunan rencana kerja dan anggaran tahun 2013 pada yayasan Dompet Dhuafa Republika. Secara lebih rinci, dibahas mengenai gambaran umum sistem anggaran yayasan, elemen-elemen penyusun, pendekatan penganggaran yang digunakan dan evaluasi anggaran yang akan dilakukan. Berdasarkan hasil analisis, sistem anggaran yang digunakan yayasan Dompet Dhuafa sudah mengarah ke penerapan sistem PPBS, yang dimulai dari tahap analisis visi misi yayasan yang dilakukan saat rapat rencana strategis, dilanjutkan perumusan program kerja yang disertai KPI (key performance index) sebagai indikator kinerja, dan diakhiri dengan evaluasi anggaran sebagai wujud pertanggungjawaban akhir.

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This report discusses about process analysis of planning and budgeting for period 2013 in the Yayasan Dompet Dhuafa Republika (DD). In details, it discusses about the overview of the DD?s budget system, constituent elements, budgeting approaches and the evaluation of the budget. Based on the analysis, the budget system used by DD has led to the implementation of PPBS system, starting from the vision and mission analysis of DD based on the meeting that discussed strategic plan, followed by the formulation of the work program with KPIs (key performance index) as performance indicators, and ended by evaluation process as a form of accountability."

"Skripsi ini menganalisa struktur tarif retribusi kebersihan di DKI Jakarta, apakah tarif retribusi kebersihan sudah memenuhi prinsip full cost recovery atau belum serta berapa besarnya besarnya tarif yang dapat menutup total biaya operasional dan pemeliharaan pelayanan kebersihan tetapi tidak memberatkan masyarakat yang mendapat pelayanan kebersihan. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menunjukkan bahwa tarif retribusi kebersihan yang saat ini berlaku di DKI Jakarta belum mencerminkan seluruh pengeluaran yang dibutuhkan dalam mengelola kebersihan. Selain itu, masyarakat merasa keberatan dengan adanya kenaikan tarif retribusi kebersihan dan kenaikan tarif yang dapat diterima adalah sebesar 10%.

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This thesis analyzes the structure of the rates charged for the cleanliness in DKI Jakarta, whether the rates have met the full cost recovery principle or not and how much the rates that can cover all the operational and maintenance cost of cleanliness services but do not burdensome the people who get the services. This research is a descriptive qualitative research design.

The result showed that the current rates which apply in DKI Jakarta are not reflecting whole the expenditure are required in managing the cleanliness. In addition, the people are objected to the increasing of the rates charged for the cleanliness and the acceptable increasing rates is reaching 10%."

"Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi dalam penyerapan anggaran di Sekretariat DPRD. Melihat berapa jumlah penyerapan anggaran selama tahun 2010 dan 2011 di Sekretariat DPRD DKI Jakarta. Penulis melakukan wawancara dengan kepala bagian keuangan, kasubbag program dan anggaran, pegawai lain yang terkait dengan anggaran dan juga pihak-pihak lain yang terkait dengan penyerapan anggaran di Sekretariat DPRD DKI Jakarta. Pada laporan keuangan sekretariat DPRD DKI Jakarta terlihat bahawa terjadinya penurunan penyerapan anggaran dari tahun 2010 ke tahun 2011. Hasil penelitian ini menunjukkan bahwa faktor-faktor yang mempengaruhi penyerapan anggaran di sekretariat DPRD DKI Jakarta diantaranya adalah perencanaan anggaran yang kurang baik, otoritas anggaran, waktu penetapan dan pelaksanaan anggaran, dan hal yang berkaitan dengan pihak ketiga.

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This study aims to identify the factors that affects in the absorption of the budget in the secretariat DPRD DKI Jakarta. See how the amount of spending budget for 2010 and 2011 in the secretariat DPRD DKI Jakarta. A writer of conduct an interview with the head of the finance, kasubbag programs and budget other officers associated with state budget and also other parties that associated with absorption of the budget in the secretariat DPRD DKI Jakarta. In the financial report of the secretariat DPRD DKI Jakarta can be seen that the decreasing the absorption of the budget from the year 2010 to the 2011. This research result indicates that factors that affects the absorption of the budget in the secretariat DPRD DKI Jakarta, among them are planning to a less well, budget budget authority time the establishment and implementation of the budget and things pertaining to a third party."

"Penelitian ini bertujuan untuk melihat kualitas tata kelola yang terdapat di NGO lingkungan yang juga berperan sebagai donor atau grant making organization. Aspek yang dinilai adalah visi misi, struktur organisasi dan pengambilan keputusan, leadership dan regenerasi, perencanaan, implementasi, hingga evaluasi program, personalia, kode etik, pengendalian internal, akuntabilitas dan transparansi, serta legitimasi. Penelitian dilakukan dengan metode studi kasus di Yayasan KEHATI. Hasil penelitian ini menunjukkan bahwa kualitas tata kelola di Yayasan KEHATI sudah cukup baik kecuali di aspek leadership dan regenerasi.

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This study aims to assess the quality of governance in environmental NGO which also acts as donor or grant making organization. Observed aspects are vision and mission, organizational structure and decision making, leadership and regeneration, planning, implementation, and evaluation of programs, human resource, code of ethics, internal control, accountability and transparency, and legitimacy. The case study was performed using KEHATI Foundation as sample. The outcome of the study indicates that the quality of governance in Yayasan KEHATI is quite good except in leadership and regeneration aspects."

"Penelitian bertujuan untuk membandingkan secara komprehensif praktek Stakeholder Mapping yang menjadi alat untuk menentukan Who and What Really Counts di dalam organisasi nirlaba. Data studi kasus diambil dari dua organisasi nirlaba berbentuk yayasan di Indonesia. Organisasi nirlaba memiliki banyak stakeholder yang mempengaruhi operasional organisasi. Hal tersebut membuat perusahaan membutuhkan Stakeholder Mapping. Wahana Lingkungan Hidup dan Yayasan Keanekaragaman Hayati adalah contoh dua organisasi nirlaba yang bergerak di bidang lingkungan menjadi objek penelitian ini. Penulis melakukan penelitian dengan menggunakan metode wawancara di masing-masing organisasi. Penulis akhirnya dapat menyimpulkan stakeholder mana yang paling penting bagi dua organisasi nirlaba tersebut, dan mengambil persamaan kondisi stakeholder antara kedua organisasi nirlaba tersebut.

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The study aims to comprehensively compare the practice of Stakeholder Mapping as a means to determine Who and What Really Counts in the non-profit organization. Nonprofit organizations have many stakeholders which affect the organization?s operational. This makes the foundation requires Stakeholder Mapping. Wahana Lingkungan Hidup and Kehati Foundation is two example of non-profit organizations engaged in the environment field, has become the research object for this study. The author conducted research using interviews in each organization. Authors can finally conclude where the most important stakeholders for the two non-profit organizations, and find the similarities between these two non-profit organization stakeholders."

"Penelitian ini bertujuan untuk menganalisis secara komprehensif pengelolaan hibah luar negeri pada Kementerian Kelautan dan Perikanan (KKP). Analisis dilakukan melalui telaah Laporan Hasil Pemeriksaan (LHP) Badan Pemeriksa Keuangan (BPK) atas Laporan Keuangan KKP tahun 2009 sampai dengan tahun 2012 dan hasil wawancara dengan narasumber yang terlibat langsung dalam pengelolaan hibah luar negeri. Hasil penelitian menunjukkan bahwa pengelolaan hibah luar negeri di lingkup KKP telah dilakukan secara berjenjang dan telah menerapkan kebijakan satu pintu (one gate policy). Namun, terdapat beberapa permasalahan yang dihadapi KKP dalam pengelolaan hibah luar negeri. Oleh karena itu, KKP tengah berusaha melakukan beberapa upaya untuk mengatasi permasalahan tersebut.

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The purpose of this research is to analyze comprehensively the management of foreign grant received by Ministry of Marine Affairs and Fisheries. The analysis was done through understanding the results of BPK audit on financial statements of Ministry of Marine Affairs and Fisheries from 2009 to 2012 and interpreting interview results. The research shows that the management of foreign grant has been done thoroughly from the lowest to the highest entities and one gate policy has also been implemented. Nevertheless, there are several problems faced by the ministry in managing foreign grant. Therefore, the ministry is trying to create solutions in order to overcome the problems."

"[ABSTRAKLaporan magang ini membahas proses audit atas pendapatan penjualan kotor di PT SJS yang dilakukan oleh KAP TWR untuk keperluan konsolidasi induk perusahaan. PT SJS adalah salah satu perusahaan yang bergerak di bidang fast moving consumer goods, dan menggunakan basis akuntansi US Generally Accepted Accounting Principles (US GAAP). Dalam laporan ini dijelaskan penerapan pengendalian internal perusahaan dan proses penjualan PT SJS. Pemahaman tesebut menjadi dasar dalam mengaudit PT SJS. Berdasarkan proses audit yang dilakukan terdapat beberapa temuan audit, namun telah disimpulkan bahwa tidak ada salah saji yang material dan informasi keuangan sudah disiapkan berdasarkan US GAAP.

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ABSTRACTThis report explains the audit process of gross sales revenue in PT SJS that was performed by KAP TWR for consolidated financial report of PT SJS?s parent. PT SJS is operating in fast moving consumer goods and using US Generally Accepted Accounting Principles (US GAAP) as accounting standard. This report explains internal control and sales cycle in PT SJS. This understanding is used to perform audit of sales revenue in PT SJS. Based on the audit processes that were performed, there are some findings, and auditor concluded that there is no material misstatement and financial information has been prepared based on US GAAP., This report explains the audit process of gross sales revenue in PT SJS that was performed by KAP TWR for consolidated financial report of PT SJS’s parent. PT SJS is operating in fast moving consumer goods and using US Generally Accepted Accounting Principles (US GAAP) as accounting standard. This report explains internal control and sales cycle in PT SJS. This understanding is used to perform audit of sales revenue in PT SJS. Based on the audit processes that were performed, there are some findings, and auditor concluded that there is no material misstatement and financial information has been prepared based on US GAAP.]"

"Laporan magang ini memaparkan prosedur audit atas akun pendapatan PT. PEPAN untuk periode yang berakhir 31 Desember 2014. PT PEPAN merupakan sebuah perusahaan yang bergerak dalam penjualan produk BBM, non BBM, ekspor, serta penjualan jasa. Pembahasan laporan ini meliputi kebijakan akuntansi yang diterapkan PT. PEPAN, proses audit, prosedur audit, serta analisis hasil audit yang dihubungkan dengan teori audit dan akuntansi yang berlaku di Indonesia. Berdasarkan keseluruhan proses audit, auditor memperoleh keyakinan yang memadai bahwa penyajian akun pendapatan dalam laporan keuangan PT. PEPAN telah disajikan secara wajar dan telah mengikuti standar yang berlaku.

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This report explains audit procedures of revenue of PT. PEPAN for the year ended 31 December 2014. PT. PEPAN has main activities in sales of fuels, non fuels, exported products, and services. The content of this report includes accounting policies applied by PT. PEPAN, audit process, audit procedure, analysis of audit results associated with theories of auditing and accounting which are applicable in Indonesia. Based on overall audit process, the auditor obtains reasonable assurance that the presentation of the revenue in the financial statements of PT. PEPAN is presented fairly and has followed the applicable standards. "

"[ABSTRAKPenulis pada Laporan Magang ini membahas dan menganalisis prosedur audit yangdilakukan oleh KAP IDR atas PT JCF untuk periode yang berakhir 31 Desember2014 serta membandingkan praktik audit pada KAP IDR dengan standar audit yangberlaku, yaitu International Standards on Auditing (ISA). Penulis secara khususmenganalisis prosedur audit atas akun utang usaha PT JCF yang terdiri daripengujian pengendalian dan prosedur substantif, dan kemudian membahas temuanaudit yang didapat. Berdasarkan analisis terhadap prosedur audit KAP IDR, penulis menyimpulkan bahwa KAP IDR telah menjalankan praktik audit yang sesuai dengan ISA.

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ABSTRACTThe focus of this Internship Report is to describe and analyze the audit proceduresdone by KAP IDR to PT JCF for the period ended 31 December 2014, and also tocompare audit practices by KAP IDR with the applied audit standards, which is theInternational Standards on Auditing (ISA). Author especially analyzes the auditprocedures performed for PT JCF?s account payables which consist of tests ofcontrols and substantive tests, and then explains the audit findings acquired. Basedon the analysis of audit procedures by KAP IDR, author concludes that KAP IDR has carried out audit practices in compliance with ISA. , The focus of this Internship Report is to describe and analyze the audit proceduresdone by KAP IDR to PT JCF for the period ended 31 December 2014, and also tocompare audit practices by KAP IDR with the applied audit standards, which is theInternational Standards on Auditing (ISA). Author especially analyzes the auditprocedures performed for PT JCF’s account payables which consist of tests ofcontrols and substantive tests, and then explains the audit findings acquired. Basedon the analysis of audit procedures by KAP IDR, author concludes that KAP IDR has carried out audit practices in compliance with ISA. ]"