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"[ABSTRAKDalam penelitian ini, penulis meneliti mengenai apakah revenue ataspengelolaan site tower berdasarkan perjanjian interkoneksi di bidang telekomunikasidapat dialihkan, prosedur dan mekanisme pengalihan revenue atas pengelolaan sitetower berdasarkan perjanjian interkoneksi di bidang telekomunikasi, dan dokumendokumenapa saja yang diperlukan dalam revenue atas pengelolaan site towerberdasarkan perjanjian interkoneksi dalam bidang telekomunikasi. Penelitian yangdilakukan untuk tesis ini menggunakan metode yuridis normatif (normativeresearch) yang didukung oleh pendekatan yuridis empiris dengan prosedurpengumpulan data yang sumbernya adalah bahan dari kepustakaan dan dariwawancara. Dari pembahasan atas permasalahan-permasalahan tersebut, dapatdisimpulkan bahwa revenue atas pengelolaan site tower berdasarkan perjanjianinterkoneksi dapat dialihkan, prosedur dan mekanisme pengalihan revenue ataspengelolaan site tower berdasarkan perjanjian interkoneksi di bidang telekomunikasiadalah adanya berita acara kesepakatan pelaksanaan pengalihan revenue ataspengelolaan site tower, dibuatnya perjanjian pengalihan revenue atas pengelolaansite tower antara penyedia akses dengan operator pengganti, dibuatnya perjanjianpengalihan pembayaran revenue antara pencari akses dengan operator pengganti.Proses pengalihan revenue atas pengelolaan site tower tersebut dibuat dalamperjanjian tertulis berupa perjanjian pengalihan. Adapun saran dari hasil penelitiantesis ini adalah sebaiknya perjanjian interkoneksi dan perjanjian pengalihannyadibuat secara otentik atau dengan jasa notaris dan sebaiknya hal-hal yangdiperjanjikan dalam perjanjian pengalihan revenue seperti blanko milik PT. Telkomdapat diperjelas lagi

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ABSTRACTIn this research, writer research on whether revenue on the management of sitetower based on interconnection agreement in telecommunication can be assignment,procedure and mechanism assignment of revenue on the management of site towerbased on interconnection interconnection in telecommunication, and the documentsany lengths necessary in revenue on the management of site tower based oninterconnection agreement in telecommunication. Research for this thesis is usingjudicial normative method (normative research) that is supported by an approachjudicial empirical with the procedure data collection is from literature and frominterview. From the discussion of these issues, it can be concluded that the revenueon the management of site tower based on interconnection agreement can beassignment, procedures and mechanisms for the assignment of revenue on themanagement of site tower based on interconnection agreement intelecommunication is the implementation of the assignment agreement for reportrevenue on management of site tower, made an assignment of revenue agreement onthe management of site tower between access provider with replacement operator,made an assignment of evenue payment agreement between access seekers withreplacement operator. The process of assignment of revenue on the management ofsite tower was made in a written agreement in the form of assignment agreement.The suggestion from the research of this thesis is the interconnection agreement andthe assignment agreements is better written by a notary and and better the things inthe assignment of revenue agreement such as blank-owned PT. Telkom should bemore obvious, In this research, writer research on whether revenue on the management of sitetower based on interconnection agreement in telecommunication can be assignment,procedure and mechanism assignment of revenue on the management of site towerbased on interconnection interconnection in telecommunication, and the documentsany lengths necessary in revenue on the management of site tower based oninterconnection agreement in telecommunication. Research for this thesis is usingjudicial normative method (normative research) that is supported by an approachjudicial empirical with the procedure data collection is from literature and frominterview. From the discussion of these issues, it can be concluded that the revenueon the management of site tower based on interconnection agreement can beassignment, procedures and mechanisms for the assignment of revenue on themanagement of site tower based on interconnection agreement intelecommunication is the implementation of the assignment agreement for reportrevenue on management of site tower, made an assignment of revenue agreement onthe management of site tower between access provider with replacement operator,made an assignment of evenue payment agreement between access seekers withreplacement operator. The process of assignment of revenue on the management ofsite tower was made in a written agreement in the form of assignment agreement.The suggestion from the research of this thesis is the interconnection agreement andthe assignment agreements is better written by a notary and and better the things inthe assignment of revenue agreement such as blank-owned PT. Telkom should bemore obvious]"

"Tesis ini membahas aspek-aspek penting yang dapat meminimalisir risiko para pihak yang berpotensi timbul sehubungan perjanjian kredit Perusahaan Menara Telekomunikasi. Tesis ini juga membahas hal-hal penting apa sajakah yang seharusnya dilakukan pihak perusahaan sehingga bank mau memberikan kredit ke perusahaannya. Oleh karena itu, tesis ini merupakan pedoman yang berguna baik untuk bank ataupun perusahaan. Penelitian ini adalah penelitian kualitatif deskriptif. Hasil penelitian adalah informasi detail yang dibutuhkan sehubungan dengan pemilihan aset perusahaan untuk jaminan kredit. Informasi tersebut perlu dicantumkan dalam klausul persyaratan pendahuluan. Pada akhirnya tesis ini berguna sebagai pedoman berdasarkan pengalaman faktual bagi notaris maupun para praktisi hukum baru.

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This thesis discusses critical aspects that can minimize risk exposure for the parties in regards to loan agreement for tower telecommunication company. Important steps and requirement for tower telecommunication company to be able to have the loan facility from a bank will also be researched in this thesis. Therefore it is a useful guidance for either company or bank.

This thesis is a descriptive qualitative based research. This thesis found that specific details information will be needed especially in regards to bank security in company assets and credibility. Those security detail information will be set our in the specific condition precedents clause. Finally this thesis will be beneficial as standard procedure that is based on factual case for notary or general law practicion."

"Penelitian ini bertujuan untuk meneliti kriteria-kriteria utama yang menjadi prioritas dalam implementasi Human Capital Management (HCM) dan menilai sejauh mana kesiapan perusahaan dalam rangka mengimplementasikan HCM berdasarkan Newbury Index Rating (NIR). Metode Analytic Hierarchy Process (AHP) digunakan dalam penentuan prioritas dan pembuatan model rating. Sedangkan skala NIR digunakan untuk menilai kesiapan implementasi HCM. Pengumpulan data dilakukan dengan wawancara mendalam, observasi serta menggunakan data sekunder. Diperoleh hasil kriteria dan sub-kriteria yang menjadi prioritas dalam implementasi HCM adalah strategi human capital dan pemenuhan fungsi HR di perusahaan. Sedangkan persentase kesiapan perusahaan secara keseluruhan sebesar 40.37% atau berada pada rating B. Skor perusahaan dalam rangka implementasi HCM adalah 12.11 (dari skor maksimal 30) dimana rating criteria kedewasaan human capital adalah C+, rating strategi human capital adalah B+, dan rating kriteria pengukuran kinerja adalah B-.

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The objectives of this research are determining criterion for implementing Human Capital Management (HCM) based on their importance, and assessing the readiness of a tower provider company in implementing HCM based on Newbury Index Rating (NIR) method. Analytic Hierarchy Process (AHP) was used in determining the priority of criteria, and developing rating model to measure the company readiness in implementing HCM. Moreover, NIR scale was used in detrermining the readiness for implementing HCM. The data was colected by deep interview, observation, and verification on secondary data. It turns out that human capital strategy was considered as the most important criteria, and the fulfillment of Human Resource Department function was considered as the most important sub-criteria. The overall percentage of company's readiness in implementing HCM was 40.37% or at level B. Company overall score was 12.11 (on the scale of 30), which was elaborated into the three perspectives of NIR giving the result of C+ for human capital maturity, B+ for human capital strategy, and B- for people measure."

"Laporan ini membahas tentang pelaksanaan audit atas pendapatan jasa interkoneksi pada PT ABC, sebuah perusahaan penyelenggara jasa telekomunikasi yang beroperasi di Indonesia. Prosedur audit yang dilakukan terdiri dari pengujian - pengujian untuk mendapatkan bukti audit yang cukup dan tepat bahwa pendapatan jasa interkoneksi telah disajikan secara wajar sesuai prinsip akuntansi yang berlaku. Hasil pengujian menunjukkan bahwa terdapat kesalahan penyajian pada akun pendapatan jasa interkoneksi, tetapi salah saji tersebut masih di bawah tingkat materialitas yang ditentukan dan dapat diterima. Dengan demikian, auditor menarik kesimpulan bahwa pendapatan jasa interkoneksi PT ABC telah disajikan secara wajar dalam semua hal material sesuai ketentuan yang berlaku.

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This report discusses the audit of interconnection revenue for PT ABC, a telecommunication company in Indonesia. The conducted audit procedure consists of some tests to obtain appropriate and sufficient evidence whether the interconnection revenue is fairly presented and in conformity with accounting principles. The testing showed that there were some misstatements in interconnection revenue, but the misstatements were below materiality and still acceptable. Therefore, auditors concluded that the interconnection revenue of PT ABC is fairly presented, in all material respects, and stated in accordance with generally accepted accounting principles."

"Microwave Link System adalah salah satu sistem komunikasi yang menggunakan gelombang radio sebagai medium menyampaikan data dari satu titik ke titik lain nya. Umum nya, untuk mendapatkan jangakauan jarak yang jauh, antenna dari Microwave Link dipasang di tempat yang lebih tinggi menggunakan tower. Hal ini membuat antena rawan akan gangguan petir terutama dalam keadaan cuaca hujan. Seringkali terdengar bahwa banyak terjadi kerusakan alat elektronik akibat adanya petir. Salah satu yang menjadi penyebabnya adalah grounding system yang tidak baik.Tower telekomunikasi tidak lepas dari potensi permasalahan ini. Sistem proteksi petir adalah alat yang paling utama dalam menghadapi petir, dimana petir akan dialirkan ke tanah dari beberapa titik proteksi. Selain ini, grounding system juga harus diperhatikan terhadap peralatan elektronik baik di tower maupun di dalam Gedung, termasuk untuk Sistem Microwave Link.Permasalah grounding yang buruk terjadi di salah satu tower telekomunikasi di Handil Kalimantan Timur, yang menyebabkan adanya kerusakan rusaknya beberapa perangkat Microwave Link. Sehingga diperlukan upaya menyeluruh dalam perbaikan grounding system nya. Dalam pelaksanaan ditemukan bahwa buruk nya instalasi grounding serta kurang nya perawatan (maintenance) adalah penyebab utama. Perbaikan dimulai dengan survei terhadap keadaan yang ada (existing), dilanjutkan dengan rencana serta pelaksanaan perbaikan.

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Microwave Link System is a communication system that uses radio waves as a medium to convey data from one point to another. In generally, to get a long-distance range, the antenna from the Microwave Link is installed at a higher place using a tower. It makes the antenna prone to lightning interference, especially in rainy conditions. It’s quite common shown in news that a lot of damage to electronic equipment due to lightning. One of the causes is a bad grounding system.

The telecommunication tower cannot be separated from this potential problem. Lightning protection system is the most important tool in dealing with lightning, where lightning will be grounded to the ground(earth) from several points of protection. In addition, the grounding system must also be considered for electronic equipment both in the tower and inside the building, including for the Microwave Link System.

A poor grounding problem occurred in one of the telecommunications towers in Handil, East Kalimantan, which caused damage to several Microwave Link devices. It’s needed to improve the grounding system in holistic manners. In the implementation, it was found that poor grounding installation and lack of maintenance were the main causes. Improvements begin with a survey of the existing conditions, followed by plans and implementation of improvements"

"Laporan magang ini membahas mengenai proses audit atas PT A Tbk dan Entitas Anak serta prosedur audit yang dilakukan atas menara telekomunikasi milik PT A Tbk, penyajian aset menara telekomunikasi sebelum dan setelah penerapan ISAK 31, dan dampak reklasifikasi menara telekomunikasi terhadap laporan keuangan PT A Tbk secara keseluruhan. PT A Tbk dan Entitas Anak bergerak di bidang penyewaan menara telekomunikasi serta sarana telekomunikasi lainnya. Berdasarkan prosedur audit yang telah dilakukan oleh auditor, aset menara telekomunikasi telah disajikan secara wajar. Selain itu, proses reklasifikasi aset menara telekomunikasi dari properti investasi menggunakan model nilai wajar menjadi aset tetap dengan model revaluasi telah dilakukan sesuai ketentuan ISAK 31 dan PSAK 16: Aset Tetap. Selain itu, penulis menemukan bahwa penerapan ISAK 31 memberikan dampak positif terhadap laba bersih PT A Tbk dan Entitas Anak tahun 2017.

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This internship report explains about the audit process of PT A Tbk and Subsidiaries, including the audit procedures of its telecommunication tower asset, as well as the treatment of telecommunication tower before and after the implementation of ISAK 31, and impact analysis of the reclassification of telecommunication tower on financial report as a whole. PT A Tbk and Subsidiaries` core business is renting telecommunication tower and other related telecommunication infrastructure. Based on the audit procedures conducted by the auditors, telecommunication tower asset is fairly stated. Moreover, the reclassification process of the telecommunication tower from investment properties using fair value model to fixed assets using revaluation model has been done in compliance with ISAK 31 and PSAK 16: Fixed Assets. Finally, the implementation of ISAK 31 has a positive impact on PT A Tbk and Subsidiaries rsquo; net income for the year 2017."

"Laporan ini membahas tentang pemetaan pada proses bisnis sesuai dengan Standard Operating Procedures (SOP). Hal ini bertujuan untuk menilai keefektifan pengendalian internal dalam kegiatan operasional perusahaan. Proses pemetaan dilakukan dengan wawancara dan penelusuran dokumen perusahaan. Hasil dari laporan magang menyimpulkan bahwa perusahaan memiliki pengendalian internal yang memadai pada siklus pendapatan berdasarkan analisis Committee of Sponsoring Organizations (COSO) dan Enterprise Risk Management (ERM).

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This internship report discusses mapping of business processes and updating of Standard Operating Procedure (SOP). It aims to provide internal control effectiveness in company?s operations. The processes of mapping were conducted by interviewing and performing walkthrough of company's documents.

The result of this internship report concludes that the company has an adequate internal control of revenue cycle based on the analysis of Committee of Sponsoring Organizations (COSO) and Enterprise Risk Management (ERM)."

"Laporan magang ini membahas mengenai persiapan implementasi tahapan pengakuan pendapatan berdasarkan IFRS 15 pada segmen produk bisnis PT. ABC, sebuah perusahaan penyedia jasa telekomunikasi dan informasi. Untuk memitigasi risiko implementasi standar yang akan berlaku efektif pada 2018 ini, maka laporan ini akan membahas identifikasi perubahan dan perbaikan yang dapat dilakukan secara high level. Identifikasi ini akan didasarkan pada kondisi dan praktik bisnis yang berlaku pada PT ABC. Pada bagian selanjutnya, laporan ini akan memberikan ilustrasi penerapan standar IFRS 15 berdasarkan contoh kontrak perjanjian yang dilakukan PT ABC dengan pelanggan segmen bisnis. Berdasarkan hasil analisis, KAP XYZ mengidentifikasi beberapa permasalahan dan tantangan yang dapat menjadi risiko dalam implementasi standar oleh PT ABC. Permasalahan signifikan yang ditemukan adalah terkait dengan identifikasi atas kontrak dan kewajiban pelaksanaan.

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The report is aimed to explain the revenue recognition implementation based on IFRS 15 5 step model criteria in business product segment of PT ABC, a provider of telecommunication and information services. To mitigate the rik of implementing the standard that will be effective in 2018, the report focuses on the identification of changes and improvement that can be done on a high level. This identification will be based on current state and business practice at PT ABC. On the other part, the report will illustrate the implementation of IFRS based on example of contract agreement with PT ABC rsquo s customers. Based on the analysis, KAP XZY identified several issues and challenges of the standard implementation. The significant issues found are related to the identification of contract and performance obligation."

"Skripsi ini membahas mengenai formulasi retribusi pengendalian menara telekomunikasi di Kota Depok. Maraknya pembangunan menara telekomunikasi mengurangi estetika kota, sehingga pemerintah melakukan berbagai upaya untuk mengatasinya. Salah satu upaya yang dilakukan oleh pemerintah adalah menambahkan satu jenis retribusi pada Undang-Undang Nomor 28 Tahun 2009 yaitu retribusi pengendalian menara telekomunikasi. Hasil penelitian yaitu formulasi kebijakan melewati beberapa tahapan yaitu identifikasi masalah, agenda kebijakan, formulasi kebijakan, dan mendesain kebijakan. Faktor-faktor penghambatnya adalah perbedaan pendapat diantara para tim perumus kebijakan dalam menentukan regulasi persyaratan teknis menara telekomunikasi dan regulasi menara yang sudah berdiri sebelum tahun 2011.

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This undergraduate thesis is talking about the formulation of telecommunication tower controlling charges in Depok City. The vast growing of telecommunication tower constructions is reducing aesthetics of the city so that the government makes many efforts to solve this problem. One of the efforts that has been made by the government is adding a new charges called telecommunication tower controlling charges on Indonesian Republic Laws of Local Tax and Local Retribution Number 28 Year 2009.

The result obtained in this research are the policy was formulated through several stages, namely: the identification of problems, agenda setting, public policy formulation, and policy design. The inhibitors factor are the differences among the policy makers in determining the technical requirements of telecommunications tower regulation and the previous regulation about towers that have been built before 2011."