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"Laporan magang ini membahas mengenai prosedur audit test of control dan uji substantif yang dilakukan oleh Kantor Akuntan Publik (KAP) XYZ Indonesia atas pendapatan pada perusahaan jasa pengeboran PT ABC untuk periode yang berakhir pada 31 Desember 2020. Prosedur yang dilakukan mencangkup prosedur test of control dan test of detail sebagai uji substantif. Pada pelaksanaan prosedur audit ini XYZ Indonesia tidak menemukan salah saji material pada akun pendapatan. Hasil analisis terhadap prosedur audit test of control dan uji substantif atas akun pendapatan pada PT ABC adalah sesuai dengan ketentuan yang berlaku. Selain analisis terhadap prosedur audit test of control dan uji substantif, dilakukan refleksi diri atas kegiatan magang.

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This internship report focuses on the audit procedures test of control and substantive testing performed by XYZ Indonesia for revenue at drilling company PT ABC for the period ending December 31, 2020. Procedure done includes the test of control procedure and test of detail as substantive testing. On the proceeding of this audit procedure XYZ Indonesia did not find any misstatement. The results of the analysis of the test of control audit procedures and substantive tests of revenue accounts at PT ABC are in accordance with applicable regulations. Aside from analysis regarding audit procedure test of control and substantive testing, self-reflection for internship period is also performed."

"Tesis ini membahas tentang valuasi nilai wajar harga saham Perusahaan Jasa Pengeboran (PT. X) yang berencana melakukan IPO pada tahun 2012. Valuasi dilakukan dengan menggunakan metode Free Cash Flow to Equity. Terdapat dua model yang digunakan dalam melakukan valuasi, yaitu Constant Growth Free Cash Flow to Equity dan Two Stage Discounted Free Cash Flow to Equity. Model Two Stage Discounted Free Cash Flow to Equity menggunakan empat kemungkinan pertumbuhan dalam menghitung terminal value berdasarkan estimasi pertumbuhan internal perusahaan. Hasil dari penelitian ini adalah nilai wajar harga saham Perusahaan Jasa Pengeboran (PT. X) berdasarkan lima skenario yang telah dibuat.

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This thesis describes about stock valuation of PT. X who wants to launch initial public offering on 2012. This valuation conducted using Free Cash Flow to Equity methods. There are two models used to valuate stock, which are Constant Growth Free Cash Flow to Equity and Two Stage Discounted Free Cash Flow to Equity. Two Stages Free Cash Flow to Equity is using four possibilities of growth in a way to calculate terminal value based on company?s internal growth estimation. The result of this research is the fair price of PT. X stocks based on those five scenarios been made."

"Proses pemboran migas dalam pelaksanaannya memiliki proses kontrak perjanjian kerja yang akan mempengaruhi kegiatan dari jasa pemboran menjadi pendapatan organisasi. Dalam tulisan ini, penulis melakukan penelitian tentang proses bisnis yang terjadi pada organisasi jasa pengeboran di lini pendapatan, seperti pembuatan dokumen penagihan untuk pekerjaan yang dilakukan. Kami memvalidasi kesetaraan kriteria informasi dengan ahli dalam administrasi jasa pengeboran dengan kriteria informasi dalam administrasi publik. Dijelaskan juga proses bisnis yang terjadi dan perbandingan durasi proses pada standar jasa pemboran dengan proses realisasi juga untuk mengidentifikasi masalah dan menentukan kemungkinan pengembangan proses bisnis dengan BPR. Penelitian ini menghasilkan alternatif proses bisnis yang memiliki perubahan pada area proses bisnis yang berbeda-beda, diantaranya perubahan proses bisnis internal perusahaan, proses bisnis eksternal perusahaan atau proses bisnis pada klien, dan penggabungan antara proses bisnis internal dengan eksternal. Dari alternatif-alternatif tersebut didapatkan proses bisnis To-Be yang lebih efisien yang dihasilkan dari perbandingan alternatif-alternatif tersebut dengan manajemen risiko dan Analytical Hierarchy Process - Technique for Order Preference by similiarity to ideal solution.

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The oil and gas drilling process in its implementation has a contractual agreement process that will affect the activities of drilling services into organizational income. In this paper, the author conducts research on the business processes that occur in drilling services in the revenue line, such as making billing documents for the work done. We validated the question of information criteria with experts in drilling services administration with information criteria in public administration. It also explained the business processes that occurred and the comparison of the duration of the standard drilling service process with the realization process as well as to identify problems and determine the possibility of developing business processes with BPR. This research produces alternative business processes that have changes in different business processes, including changes to the company's internal business processes, the company's external business processes or business processes to clients, and the merger between internal and external business processes. From these alternatives, a more efficient To-Be business process was obtained resulting from the comparison of these alternatives with risk management and Analytical Hierarchy Process - Technique for Order Preference by similarity to ideal solution"

"Suku cadang adalah bagian dari material MRO yang mana merupakan barang-barang pendukung kegiatan pemeliharaan, perbaikan dan operasional di Perusahaan Minyak dan Gas. Pengelolaan persediaan suku cadang dilakukan untuk menjamin kelancaran kegiatan operasional dengan memenuhi kebutuhan suku cadang pada setiap periodenya. Tantangan yang dihadapi dalam manajemen persediaan adalah memenuhi kebutuhan suku cadang yang tidak pasti secara efektif seraya meminimalkan biaya. Metode yang dapat digunakan untuk menentukan kebijakan persediaan suku cadang yang tepat adalah Simulasi Monte Carlo dengan menggunakan Kebijakan Tinjauan Persediaan Berkelanjutan dan Kebijakan Tinjauan Persediaan Berkala. Metode tersebut diterapkan pada data dari kelompok suku cadang habis pakai yang sebelumnya telah dikategorikan menggunakan Analisis ABC berdasarkan nilai. Metode-metode ini digunakan untuk mendapatkan parameter kebijakan seperti kuantitas pesanan (Q), order-up-to-level (S), titik pemesanan kembali (s), dan total biaya persediaan. Model pengendalian persediaan yang optimal beserta dengan nilai optimal parameternya untuk setiap suku cadang berhasil ditemukan dengan implementasi kedua metode tersebut. Hasil penelitian menunjukkan bahwa Kebijakan Tinjauan Persediaan Berkelanjutan memberikan hasil yang lebih baik daripada Kebijakan Tinjauan Persediaan Berkala dalam hal total biaya persediaan. Ditemukan juga bahwa penggunaan kombinasi dari keduanya sesuai kondisi kebutuhan suku cadang yang berbeda mampu menghasilkan total biaya persediaan yang lebih rendah.

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Spare parts fall into the MRO material category which refers to items utilized in supporting maintenance, repair, and operational activities of an Oil and Gas Company. The management of spare parts inventory is done to ensure smooth operational activities by fulfilling the spare parts requirements in each period. The challenge faced in inventory management is in satisfying the uncertain spare parts demand effectively while minimizing costs. The method which can be employed to determine the appropriate spare parts inventory policy is Monte Carlo Simulation using Continuous Review System and the Periodic Review System. The methods are applied to data of A group consumable spare parts which has previously been categorized using ABC Analysis based on value. These methods are utilized to obtain policy parameters such as order quantity (Q), order-up-to-level (S), and reorder point (s), and total inventory cost. Optimal inventory review model along with its optimal parameter values for each item was found with the implementation of the two methods. Research results indicated that the Continuous Review Inventory Policy yields better result than the Periodic Review Inventory Policy in terms of total inventory cost for the assessed items, and that utilizing a combination of both across the different spare parts allows for even lower total inventory cost."

"Corporate charitable giving is growing up in Indonesia. It can be classified into 3 (three) motives which are first a strategy to raise profits, second as a compliance because they are forced to do so, and third as beyond compliance as the company is part of the community. Those three motives do reflecting the income tax treatment on charitable giving. PT X as one of the company also does charity. The charitable giving done by PT X becomes unique since PT X is a Contract of Work (CoW) holder. But practically, the CoW results in law uncertainty. The tax auditor adjusted the charitable giving by PT X which were fund contribution and donation to Aceh and Sumatera Utara.The researcher focuses on charitable giving by PT X with qualitative approach. The researcher would like to identify how PT X does the charitable giving and the law certainty of income tax treatment on those charitable giving. With regards to that, the researcher uses a study-case. The researcher obtains the data from interview, field research and library research.Based on the field and library research, there are situations of charitable giving generally in Indonesia and specifically in PT X. On those charitable giving, there are income tax treatment in income taxation law and the regulations underneath. Spesifically, the researcher observes the income tax treatment of charitable giving done by PT X, which can be gathered from the tax audit cases of OT X.From the situations above, it can be analyzed that the charitable giving done by PT X is divided into 3 (two) kinds which are philanthropy and charity. Besides that, there are three motives of charitable giving, as previously mentioned, practiced by PT X, which are related to the income tax treatment. And the focus of this research is the law certainty of income tax treatment on charitable giving of PT X."