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Hasil Pencarian

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Pradito Banu Jati
Proses audit atas pendapatan dan piutang usaha perusahaan jasa PT BBB = Audit process of revenue and trade receivable PT BBB Services Company
"Laporan magang ini membahas tentang prosedur audit atas pendapatan dan piutang usaha PT BBB yang bergerak di bidang survey untuk mendapatkan keyakinan bahwa pendapatan dan piutang PT BBB sudah disajikan secara wajar. Auditor merancang prosedur audit yang sesuai dengan standar audit yang berlaku di Indonesia. Dimana hasilnya menunjukan bahwa PT BBB sudah menyajikan akun pendapatan dan piutang secara wajar yang sesuai standar audit dan sesuai dengan PSAK 23, PSAK 50, dan PSAK 55.
This internship report discusses audit procedures over revenue and receivables from PT BBB engaged in the survey to gain confidence that the revenue and receivables PT BBB has presented fairly. Auditor designing audit procedures in accordance with auditing standards applicable in Indonesia. Where the results show that PT BBB already present revenue and accounts receivable is reasonably appropriate auditing standards and in accordance with PSAK 23, PSAK 50 and PSAK 55."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2013
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UI - Tugas Akhir  Universitas Indonesia Library
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Pinka Pangestu Pekerti
Audit atas pendapatan dan piutang usaha pada PT XYZ Persero = Audit of revenue and account receivable in PT XYZ Persero
"Laporan magang menjelaskan mengenai audit atas pendapatan dan piutang usaha pada PT XYZ. PT XYZ merupakan salah satu perusahaan surveyor yang kegiatan bisnisnya bergerak dalam pemberian jasa. Sumber utama pendapatan perusahaan adalah melalui pemberian jasa sertifikasi, inspeksi, pengujian analisis. Pelaksanaan audit atas pendapatan meliputi pemahaman bisnis klien, uji pengendalian internal dan uji substantive atas transaksi pendapatan dan piutang. Berdasarkan hasil audit, adanya penyimpangan pada prinsip-prinsip akuntansi yang berlaku di Indonesia. Penyimpangan terjadi pada pengakuan pendapatan yang sesuai pada tanggal Invoice perusahaan, yang mana seharusnya diakui pada saat sertifikat telah di keluarkan dan tanggal pada invoice mengikuti tanggal yang tertera pada sertifikat. Namun pada prakteknya, penulis tidak melakukan prosedur audit untuk memeriksa uji pisah batas pada pengakuan pendapatan melalui pemeriksaan sertifikat, penulis hanya memeriksa pada tanggal di invoice saja. Kesimpulannya, prosedur audit yang dilakukan oleh auditor masih kurang dalam mendapatkan keyakinan atas akun pendapatan.
Internship report explains the audit of revenues and accounts receivable at PT XYZ. PT XYZ is a company whose business activities surveyor engaged in the provision of services. The main source of income of the company is through the provision of certification services, inspection, testing analysis. The audit on revenues include understanding the client's business, internal control testing and substantive testing of transactions revenue and accounts receivable. Based on the results of the audit, any irregularities in the accounting principles that apply in Indonesia. Irregularities occurred on the corresponding revenue recognition on the date of the invoice company, where it should be recognized at the time the certificate was issued and the date on the invoice following the date indicated on the certificate. However, in practice, the authors did not perform audit procedures to check the test cutoffs in the recognition of income through the inspection certificate, the author simply checking the date on the invoice only. In conclusion, the audit procedures performed by the auditor is still lacking in getting assurance on revenue account."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
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UI - Tugas Akhir  Universitas Indonesia Library
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Indarnoto Kunto W.
Prosedur audit atas pendapatan dan piutang PT SH = Audit procedure revenue and receivable of PT SH
"Laporan magang ini membahas mengenai prosedur audit atas akun pendapatan dan piutang untuk dua divisi PT SH. Pembahasan dimulai dari pemahaman siklus pendapatan PT SH, penilaian dan pengujian pengendalian internal, dan pengujian substantif atas akun pendapatan dan piutang. Kemudian, dibahas pula permasalahan yang terdapat pada siklus pendapatan dan solusi yang diberikan oleh auditor. Laporan magang ini menyimpulkan terdapat permasalahan terkait dengan kesalahan pengakuan pendapatan atas divisi perawatan PT SH, tetapi permasalahan dapat diselesaikan dengan dilakukannya penyesuaian atas nilai salah saji tersebut.
This internship report discusses audit procedure for revenue and receivable from two divisions of PT SH. The discussions start with understanding the revenue cycles of PT SH, assessment and test of internal control, and test of substantive for revenue and receivables. This report also discusses the problem in revenue cycles and the solutions offered by the auditor. This report concludes that there are problem in revenue recognition in maintenance division PT SH, but this problem can be solved by adjustment."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2013
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UI - Tugas Akhir  Universitas Indonesia Library
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Mutiara Nuraina Saifuddin
Audit atas pendapatan PT NAVE = Audit of revenue of PT NAVE
"Laporan magang ini membahas mengenai proses audit yang dilakukan oleh KAP Langit Senja terhadap akun pendapatan PT NAVE untuk periode yang berakhir pada tanggal 31 Desember 2012. Secara lebih rinci, dibahas mengenai kebijakan akuntansi, prosedur audit, temuan audit, serta analisis atas pendapatan PT NAVE dan proses audit KAP Langit Senja. Berdasarkan hasil proses audit, dijelaskan bahwa kebijakan akuntansi atas pendapatan PT NAVE telah sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) yang berlaku, serta prosedur audit yang dijalankan tim audit KAP atas pendapatan PT NAVE telah sesuai dengan teori dan standar yang berlaku.
The report is aimed to explain the KAP Langit Senja?s audit process of revenue of PT NAVE for the period ended December 31st, 2012. Furthermore, the report discusses the accounting policies, audit procedures, audit findings as well as analysis of revenue of PT NAVE and the audit process of KAP Langit Senja. Based on the result of the audit process, the revenue policies of PT NAVE have complied with the Indonesian Financial Accounting Standards (PSAK). In addition, the audit procedures, which are applied by the public accountant firm, have complied with the theory and the standards which prevail."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2013
S54689
UI - Tugas Akhir  Universitas Indonesia Library
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Karima Zakiya Putri
Prosedur audit atas pendapatan dan piutang usaha PT AJA - Perusahaan Operator Kapal LNG = Audit procedures on revenue and trade receivable of PT AJA - LNG Vessel Company
"Laporan magang ini membahas kesesuaian praktik akuntansi pendapatan dan piutang usaha serta proses audit yang dilakukan oleh KAP KZP Indonesia terhadap akun pendapatan dan piutang usaha PT AJA - perusahaan operator kapal LNG untuk tahun yang berakhir 31 Desember 2017. Praktik akuntansi atas pendapatan PT AJA telah sesuai dengan PSAK 23 dan piutang usaha PT AJA telah sesuai dengan PSAK 55 dan teori yang berlaku. Pelaksanaan audit KAP KZP Indonesia telah dilakukan sesuai dengan standar dan teori audit yang berlaku.
This report discusses the appropriateness of the accounting practices of revenue and trade receivable as well as the audit process conducted by KAP KZP Indonesia towards PT AJA's revenue and trade receivable - company of LNG vessels for the year ended December 31, 2017. Accounting practices of PT AJA's revenue have complied with PSAK 23 and trade receivable of PT AJA have complied with PSAK 55 and applicable theories. KAP KZP Indonesia's audit process has been conducted in accordance with accepted standards and audit theory."
Depok: Fakultas Eknonomi dan Bisnis Universitas Indonesia, 2018
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UI - Tugas Akhir  Universitas Indonesia Library
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Yashinta Fiqhy Kusumaningrum
Audit atas akun pendapatan dan piutang usaha PT SMR - Perusahaan Pembiayaan = Audit on revenue and receivable account in PT SMR - Financing Company
"ABSTRAK
Laporan magang ini bertujuan untuk menjelaskan prosedur audit yang dilakukan
atas akun pendapatan dan piutang usaha PT SMR yang bergerak dibidang
pembiayaan, terutama pembiayaan konsumen. Prosedur audit dilakukan guna
memperoleh keyakinan yang memadai untuk memberikan opini atas laporan
keuangan yang dibuat. Audit juga dilakukan untuk melihat kesesuaian praktik
akuntansi PT SMR dengan standar akuntansi yang berlaku di Indonesia.
Berdasarkan prosedur yang dilakukan, tidak terdapat salah saji material pada akun
pendapatan dan piutang usaha. Selain itu, kedua akun juga telah disajikan secara
wajar. Namun, dari hasil pengujian atas pengendalian internal PT SMR, terdapat
beberapa kelemahan yang berpotensi menimbulkan masalah bagi perusahaan.
ABSTRACT
The internship report aims to show audit procedure for The Revenue and Trade
Receivables PT SMR, which operate in financing industry, especially in
consumption financing. The procedure was conducted in order to gain reasonable
assurance to express opinion for the financial statement of PT SMR. Audit was also
conducted to know whether the company has implemented accounting standard in
Indonesia. Based on the audit results, there is no material misstatement for the
revenue and trade receivables. Both account has been stated fairly. Based on Test
of Control PT SMR, there are some weaknesses which can cause some problem for
the company."
2016
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UI - Tugas Akhir  Universitas Indonesia Library
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Reda Ruslia Sulastomo
Proses audit atas aset biolojik PT KKK = Audit process of biological assets PT KKK
"Laporan magang ini membahas tentang prosedur audit atas aset biolojik PT KKK yang bertujuan untuk mendapatkan keyakinan bahwa aset biolojik PT KKK sudah disajikan secara wajar. Auditor mendesain prosedur audit yang sesuai dengan standar audit yang berlaku di Indonesia, yaitu sesuai dengan PSAK 16. Hasil laporan magang menyarankan bahwa PT KKK perlu mengintegrasikan sistem informasi antara kantor pusat dengan daerah tempat perkebunan berada.
This internship report discusses audit procedures over biological assets of PT KKK aimed to gain confidence that the biological assets of PT KKK has presented fairly. Auditor designing audit procedures in accordance with auditing standards applicable in Indonesia, which is in accordance with PSAK 16. Internship reports result suggest that PT KKK needs to integrate information systems between the head office and regional office."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2013
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UI - Tugas Akhir  Universitas Indonesia Library
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Rinanda Maulida Johan
Evaluasi prosedur audit atas akun piutang usaha PT RND = Audit procedure evaluation on trade receivables of PT RND / Rinanda Maulida Johan
"ABSTRAK
Laporan magang ini bertujuan untuk mengevaluasi prosedur audit yang dilakukan oleh KAP Tosca Indonesia terhadap akun piutang usaha PT RND, sebuah perusahaan yang bergerak di bidang teknologi informasi. Pembahasan di laporan magang ini berfokus pada evaluasi prosedur audit atas akun piutang usaha terutama pada tahapan prosedur substantif, yaitu pembuatan lead schedule, uji translasi piutang dalam mata uang asing, konfirmasi piutang, uji subsequent, pemeriksaan faktur, uji pengelompokan umur piutang, uji pisah batas, dan uji penyisihan piutang tidak tertagih. Auditor menyimpulkan bahwa akun piutang usaha PT RND telah disajikan secara wajar.
ABSTRACT
This report aims to evaluate audit procedure performed by KAP Tosca on trade receivables of PT RND as a company that works on information technology industry. Topic on this report focuses on the evaluation of audit procedure for trade receivables particularly on the substantive procedures, which are lead schedule, foreign exchange translation test, confirmation, subsequent test, check to invoice, aging test, cut-off test, and AFDA test. Auditor states that trade receivables of PT RND has been disclosed fairly."
2019
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UI - Tugas Akhir  Universitas Indonesia Library
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Vrieska Wiranda
Audit atas siklus pendapatan dan piutang usaha PT. Z = Audit on revenue cycle and account receivable of PT. Z
"[ ABSTRAK
Laporan magang ini membahas analisis atassiklus pendapatanPT Z Laporan magang ini juga membahas analisis prosedur audit atas siklus pendapatan dan piutang usaha PT Z yang dilakukan KAP A Hasil laporan magang ini menyimpulkan bahwa terdapat beberapa kelemahan dalam siklus pendapatan PT Z dan prosedur audit yang dilakukan KAP A atas kedua akun tersebut
ABSTRACT
This internship report discusses the analysis of the revenue cycle of PT Z This internship report also discusses the analysis of audit procedures on the revenue cycle and accounts receivable of PT Z which are done by KAP A The results of this intership report concludes that there are some weaknesses in revenue cycle of PT Z and audit procedures which are done by KAP A on both accounts ;This internship report discusses the analysis of the revenue cycle of PT Z This internship report also discusses the analysis of audit procedures on the revenue cycle and accounts receivable of PT Z which are done by KAP A The results of this intership report concludes that there are some weaknesses in revenue cycle of PT Z and audit procedures which are done by KAP A on both accounts ;This internship report discusses the analysis of the revenue cycle of PT Z This internship report also discusses the analysis of audit procedures on the revenue cycle and accounts receivable of PT Z which are done by KAP A The results of this intership report concludes that there are some weaknesses in revenue cycle of PT Z and audit procedures which are done by KAP A on both accounts ;This internship report discusses the analysis of the revenue cycle of PT Z This internship report also discusses the analysis of audit procedures on the revenue cycle and accounts receivable of PT Z which are done by KAP A The results of this intership report concludes that there are some weaknesses in revenue cycle of PT Z and audit procedures which are done by KAP A on both accounts , This internship report discusses the analysis of the revenue cycle of PT Z This internship report also discusses the analysis of audit procedures on the revenue cycle and accounts receivable of PT Z which are done by KAP A The results of this intership report concludes that there are some weaknesses in revenue cycle of PT Z and audit procedures which are done by KAP A on both accounts ]"
Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
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UI - Tugas Akhir  Universitas Indonesia Library
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Muhamad Tito Heidy Yanto
Proses audit atas akun pendapatan dan piutang usaha PT SNO - perusahaan industri produk kertas = Audit process of revenue and receivables in PT SNO paper product industry company
"ABSTRAK
Laporan magang ini menjelaskan perlakuan akuntansi dan prosedur audit atas pendapatan dan piutang usaha pada PT SNO, sebuah perusahaan yang bergerak di industri produk kertas. Perlakuan akuntansi dan analisis atas pendapatan dan piutang usaha PT SNO didasarkan pada PSAK. Auditor hanya melakukan prosedur substantif dan pengujian terinci atas saldo pendapatan dan piutang usaha. Prosedur audit didasarkan pada pedoman audit KAP MTH. Berdasarkan hasil proses audit, kebijakan akuntansi atas pendapatan dan piutang usaha PT SNO telah sesuai dengan standar akuntansi di Indonesia, dan prosedur audit yang dijalankan tim audit KAP MTH telah sesuai dengan standar ISA yang berlaku.
ABSTRACT
This internship report explains the accounting treatment and audit procedure of reveneue and accounts receivable at PT SNO, a company in the field of paper product industry. The accounting treatment and analysis of revenue and accounts receivables at PT SNO is based on PSAK. Auditor just perform substantive procedures and test of details of revenue and accounts receivable balances. Audit procedures are based on audit guidelines, KAP MTH Audit Manual. Based on the results of the audit process, the accounting policies of PT SNO 39 s revenue and accounts receivable are in accordance with accounting standards in Indonesia, and audit procedures carried out by the KAP MTH audit team are in accordance with ISA standards."
2017
TA-Pdf
UI - Tugas Akhir  Universitas Indonesia Library
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