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"[ABSTRAKLaporan magang ini menjelaskan prosedur loan review yang dilakukan oleh KAPIDR untuk memeriksa kewajaran penilaian kualitas kredit yang dilakukan olehBank DJM atas debitur-debiturnya, sesuai dengan Peraturan Bank Indonesia.Secara khusus, penulis menjelaskan proses pemberian kredit oleh Bank DJM, sertaprosedur yang dilakukan KAP IDR dalam melakukan loan review. Berdasarkananalisis atas prosedur loan review yang dilakukan oleh KAP IDR, dapatdisimpulkan bahwa KAP IDR telah melakukan prosedur penilaian kredit sesuaidengan ketentuan Bank Indonesia dan Bank DJM telah melakukan penilaiankualitas kreditnya dengan wajar.

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ABSTRACTThe internship report illustrates the loan review procedures performed by KAP IDRin order to review the reasonableness of credit quality grading conducted by DJMBank for its debtors, in compliance with Bank Indonesia?s regulatory requirements.The author explains the credit facility granting process of DJM Bank, as well as theaudit practice carried out by KAP IDR in performing loan review procedures. Basedon the analysis of loan review procedures by KAP IDR, the author concludes thatKAP IDR has conducted credit grading procedures in compliance with BankIndonesia?s regulation, and DJM Bank has reasonably graded its credit quality.;The internship report illustrates the loan review procedures performed by KAP IDRin order to review the reasonableness of credit quality grading conducted by DJMBank for its debtors, in compliance with Bank Indonesia?s regulatory requirements.The author explains the credit facility granting process of DJM Bank, as well as theaudit practice carried out by KAP IDR in performing loan review procedures. Basedon the analysis of loan review procedures by KAP IDR, the author concludes thatKAP IDR has conducted credit grading procedures in compliance with BankIndonesia?s regulation, and DJM Bank has reasonably graded its credit quality., The internship report illustrates the loan review procedures performed by KAP IDRin order to review the reasonableness of credit quality grading conducted by DJMBank for its debtors, in compliance with Bank Indonesia’s regulatory requirements.The author explains the credit facility granting process of DJM Bank, as well as theaudit practice carried out by KAP IDR in performing loan review procedures. Basedon the analysis of loan review procedures by KAP IDR, the author concludes thatKAP IDR has conducted credit grading procedures in compliance with BankIndonesia’s regulation, and DJM Bank has reasonably graded its credit quality.]"

"Laporan magang ini membahas evaluasi atas prosedur audit loan review yang dilakukan KAP NCT kepada Bank TDS untuk periode audit 31 Maret 2023. Prosedur audit loan review yang dilakukan bertujuan untuk memberikan informasi yang relevan serta menguji kebenaran atas tingkat kolektibilitas dari para debitur. Prosedur ini dievaluasi menggunakan regulasi yang ditetapkan oleh Otoritas Jasa Keuangan (OJK) melalui POJK No. 40/POJK.03/2019 tentang Penilaian Kualitas Aset Bank Umum. Selama pelaksanaan prosedur audit loan review, kendala yang dialami muncul dari ketidaklengkapan dokumen yang diberikan pihak Bank TDS kepada tim audit KAP NCT. Secara keseluruhan, hasil evaluasi yang dilakukan menjelaskan bahwa prosedur audit loan review yang dilaksanakan oleh KAP NCT telah sesuai dengan regulasi yang ditetapkan oleh OJK.

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This internship report discusses the evaluation of the loan review audit procedures carried out by KAP NCT for Bank TDS for the audit period ending March 31, 2023. The loan review audit procedures carried out aim to provide relevant information and test the truth of the collectibility level of debtors. This procedure is evaluated using regulations stipulated by the Financial Services Authority (OJK) through POJK No. 40/POJK.03/2019 concerning the Assessment of Commercial Bank Asset Quality. During the implementation of the loan review audit procedure, the constraints experienced arose from incomplete documents provided by TDS Bank to the NCT KAP audit team. Overall, the results of the evaluation carried out explained that the loan review audit procedures carried out by KAP NCT complied with the regulations set by OJK."

"Laporan magang ini membahas evaluasi atas prosedur audit loan review yang dilakukan KAP NCT kepada Bank TDS untuk periode audit 31 Maret 2023. Prosedur audit loan review yang dilakukan bertujuan untuk memberikan informasi yang relevan serta menguji kebenaran atas tingkat kolektibilitas dari para debitur. Prosedur ini dievaluasi menggunakan regulasi yang ditetapkan oleh Otoritas Jasa Keuangan (OJK) melalui POJK No. 40/POJK.03/2019 tentang Penilaian Kualitas Aset Bank Umum. Selama pelaksanaan prosedur audit loan review, kendala yang dialami muncul dari ketidaklengkapan dokumen yang diberikan pihak Bank TDS kepada tim audit KAP NCT. Secara keseluruhan, hasil evaluasi yang dilakukan menjelaskan bahwa prosedur audit loan review yang dilaksanakan oleh KAP NCT telah sesuai dengan regulasi yang ditetapkan oleh OJK.

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This internship report discusses the evaluation of the loan review audit procedures carried out by KAP NCT for Bank TDS for the audit period ending March 31, 2023. The loan review audit procedures carried out aim to provide relevant information and test the truth of the collectibility level of debtors. This procedure is evaluated using regulations stipulated by the Financial Services Authority (OJK) through POJK No. 40/POJK.03/2019 concerning the Assessment of Commercial Bank Asset Quality. During the implementation of the loan review audit procedure, the constraints experienced arose from incomplete documents provided by TDS Bank to the NCT KAP audit team. Overall, the results of the evaluation carried out explained that the loan review audit procedures carried out by KAP NCT complied with the regulations set by OJK."

"Laporan magang ini berisikan pembahasan mengenai evaluasi prosedur audit loan review yang dilaksanakan KAP ABC pada Bank OMO untuk laporan keuangan yang berakhir pada 31 Desember 2022. Bank OMO merupakan bank umum yang menyediakan berbagai jasa dan produk perbankan. Evaluasi yang dilakukan mengacu pada perbandingan antara prosedur audit loan review yang berlaku dengan praktik yang dilaksanakan selama magang. Berdasarkan hasil evaluasi dapat disimpulkan bahwa prosedur audit loan review yang dilakukan oleh KAP ABC telah mematuhi analisa tiga pilar kredit Otoritas Jasa Keuangan sekaligus telah mencapai asersi keberadaan dan penilaian. Selain itu laporan magang ini juga memuat refleksi diri penulis selama melaksanakan magang di KAP ABC.

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This internship report comprises a discussion regarding the evaluation of the loan review audit procedures carried out by ABC Public Accounting Firm at OMO Bank for the financial statements ending on December 31, 2022. OMO Bank is a commercial bank offering various banking services and products. The evaluation conducted is based on a comparison between the applicable loan review audit procedures and the practices executed during the internship. Based on the evaluation results, it can be deduced that the loan review audit procedures conducted by ABC Public Accounting Firm have adhered to the analysis of the three credit pillars established by the Financial Services Authority, concurrently achieving assertions of existence and assessment. Furthermore, this internship report also incorporates the author's self-reflections during the internship at ABC Public Accounting Firm."

"Laporan magang ini membahas tentang evaluasi prosedur loan review yang dilakukan KAP ABC terhadap Bank XYZ periode yang berakhir pada tanggal 31 Desember 2023. Bank XYZ merupakan bank umum dengan Kelompok Bank berdasarkan Modal Inti (KBMI) 1 yang sedang berkembang dan telah melakukan transformasi menjadi bank digital. Produk pinjaman Bank XYZ dicatat sebagai Piutang Pinjaman. Dalam proses audit, prosedur loan review merupakan bagian dari Test of Details atas akun Piutang Pinjaman. Evaluasi prosedur audit dilakukan sesuai dengan peraturan yang terdapat pada Peraturan Otoritas Jasa Keuangan dan Standar Audit (SA) 200, 500, dan 315. Hasil evaluasi prosedur audit yang telah dilakukan KAP ABC telah sesuai dengan standar yang berlaku dan asersi yang diuji, yaitu asersi accuracy telah terpenuhi. Selain evaluasi, laporan magang ini juga menjelaskan refleksi diri penulis berdasarkan pengalaman yang dialami selama magang selama di KAP ABC.

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This internship report discusses the evaluation of loan review procedures carried out by KAP ABC for Bank XYZ for the period ending December 31 2023. Bank . Bank XYZ loan products are recorded as Loan Receivables. In the audit process, the loan review procedure is part of the Test of Details for the Loan Receivables account. Evaluation of audit procedures is carried out in accordance with the regulations contained in the Financial Services Authority Regulations and Audit Standards (SA) 200, 500, and 315. The results of the evaluation of audit procedures carried out by KAP ABC are in accordance with applicable standards and the assertions tested, namely the accuracy assertion has been fulfilled. Apart from the evaluation, this internship report also explains the author's self-reflection based on the experiences experienced during the internship at KAP ABC."

"Laporan Magang ini menganalisis kesesuaian prosedur audit loan review yang dilakukan KAP AAW terhadap audit Bank BVM. KAP AAW melakukan prosedur audit loan review mengacu pada Pedoman Audit KAP AAW yang diadopsi dari Standar Audit (“SA”) sebagai standar audit yang berlaku dan juga Peraturan Otoritas Jasa Keuangan sebagai peraturan perundangan yang berlaku untuk loan review. Secara umum, prosedur audit yang dilakukan KAP AAW telah sesuai dengan teori audit dan telah sesuai dengan Peraturan Otoritas Jasa Keuangan yang berlaku.

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This Internship Report analyzes the loan review audit procedures conducted by KAP AAW on BVM Bank audit. KAP AAW performs loan review audit procedures referring to the KAP AAW Audit Guidelines which adopt the Auditing Standards (“SA”) as the applicable audit standard and also Otoritas Jasa Keuangan Regulations as the applicable regulations for loan reviews. In general, the audit procedures carried out by KAP AAW are in accordance with audit theory and are in accordance with the Otoritas Jasa Keuangan Regulations."

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Laporan Magang ini menganalisis kesesuaian prosedur audit loan review yang dilakukan KAP AAW terhadap audit Bank BVM. KAP AAW melakukan prosedur audit loan review mengacu pada Pedoman Audit KAP AAW yang diadopsi dari Standar Audit (“SA”) sebagai standar audit yang berlaku dan juga Peraturan Otoritas Jasa Keuangan sebagai peraturan perundangan yang berlaku untuk loan review. Secara umum, prosedur audit yang dilakukan KAP AAW telah sesuai dengan teori audit dan telah sesuai dengan Peraturan Otoritas Jasa Keuangan yang berlaku.

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This Internship Report analyzes the loan review audit procedures conducted by KAP AAW on BVM Bank audit. KAP AAW performs loan review audit procedures referring to the KAP AAW Audit Guidelines which adopt the Auditing Standards (“SA”) as the applicable audit standard and also Otoritas Jasa Keuangan Regulations as the applicable regulations for loan reviews. In general, the audit procedures carried out by KAP AAW are in accordance with audit theory and are in accordance with the Otoritas Jasa Keuangan Regulations.

 

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"Laporan magang ini disusun untuk mengevaluasi prosedur audit loan review yang dilakukan KAP AFS pada Bank AMD. Bank AMD merupakan salah satu bank umum yang beroperasi di Indonesia. Evaluasi dilakukan untuk melihat kesesuaian antara praktik loan review yang dilakukan oleh KAP AFS dengan peraturan, standar, dan teori yang berlaku. Prosedur audit loan review dilakukan dengan merujuk pada tahapan audit yang meliputi tahap perencanaan, pengujian dan pengumpulan bukti, serta evaluasi dan pelaporan. Dalam penulisan laporan ini, pembahasan berfokus pada tahapan pengujian dan pengumpulan bukti yang meliputi penentuan sampel, pengumpulan dokumen pendukung, dan pengisian kertas kerja untuk menentukan kolektabilitas debitur. Berdasarkan evaluasi dan analisis yang dilakukan, prosedur audit loan review yang dilakukan oleh KAP AFS pada Bank AMD telah sesuai dengan SA 500, Peraturan OJK Nomor 40/ POJK.03/ 2019, dan Surat Edaran OJK Nomor 36/ SEOJK.03/ 2017.

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This internship report aims to evaluate the loan review audit procedures performed by KAP AFS at Bank AMD. Bank AMD is one of the Commercial Banks operating in Indonesia. The evaluation is performed to observe the compliance between the loan review practices performed by KAP AFS and the relevant regulations, standards, and theories. The loan review audit procedure is performed by referring to the audit stages which include planning, testing and gathering evidence, and evaluation and reporting. In this report, the focus of the discussion was on the testing and evidence gathering stage, which includes determining the sample, collecting supporting documents, and filling out working papers to determine the collectability of debtors. Based on the evaluation and analysis that has been done, the loan review audit procedures performed by KAP AFS at Bank AMD are in accordance with SA 500, OJK Regulation Number 40 / POJK.03 / 2019, and OJK Circular Letter Number 36 / SEOJK.03 / 2017."

"ABSTRAKLaporan ini membahas prosedur loan review yang dilakukan oleh KAP RBL sebagai bagian dari pelaksanaan proses audit PT FMS untuk periode 31 Desember 2015. Proses audit dilaksanakan berdasarkan RBL Audit Manual yang telah sesuai dengan standar ISA. Adapun prosedur loan review sebagai bagian audit fieldwork, telah sesuai dengan standar ISA dan beberapa peraturan yang dikeluarkan Otoritas Jasa Keuangan (OJK). Hasil loan review menunjukkan bahwa PT FMS belum sepenuhnya mematuhi seluruh ketentuan perusahaan dan pemerintah. Namun secara keseluruhan, pemberian kredit oleh PT FMS dilaporkan secara wajar.

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ABSTRACTThis report explains about loan review procedures by KAP RBL as part of audit process PT FMS for the period of 31 December 2015. Audit process are implemented based on RBL Audit Manual which appropriate with ISA standard. While loan review procedures as part of audit fieldwork, appropriate with ISA standard and some regulations from Financial Services Authority (OJK). The loan review results show that PT FMS doesnt yet fully comply with the regulations in company and government. In general, PT FMS has reasonably report the credit facility."

"Laporan ini bertujuan untuk mengevaluasi prosedur audit Loan Review yang dilakukan oleh KAP XYZ terhadap PT Bank ABC periode 31 Desember 2022. PT Bank ABC merupakan perusahaan yang bergerak di industri Jasa Keuangan, menawarkan berbagai fasilitas kredit). Prosedur yang dilakukan mengacu pada tiga pilar kredit Bank Indonesia yang mensyaratkan KAP untuk menilai tiga aspek debitur yaitu; (1) Prospek Usaha, (2) Kinerja Debitur, (3) Kemampuan Membayar. Dilanjutkan dengan memeriksa OJK SLIK. Berdasarkan evaluasi tersebut, prosedur audit yang dilakukan oleh KAP XYZ telah memenuhi ketentuan yang berlaku seperti Peraturan Bank Indonesia dan Otoritas Jasa Keuangan (OJK).

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This report aims to evaluate the Loan Review audit procedure performed by KAP XYZ on PT Bank ABC for the period of 31 December 2022. PT Bank ABC is a company operating in the Financial Service industry, offering various credit facilities. The procedure done was referring to tiga pilar kredit Bank Indonesia which requires the KAP to assess three aspects of the debtor which are; (1) Business Prospects, (2) Debtor’s Performance, (3) Repayment Capacity. Followed by the further assessment of OJK SLIK checking. Based on the evaluation, the audit procedure conducted by KAP XYZ complies with relevant regulations such as Peraturan Bank Indonesia and Otoritas Jasa Keuangan (OJK). "