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"[ABSTRAKLaporan magang ini membahas proses audit atas pendapatan dan piutang yang dilakukan oleh KAP XYZ terhadap PT IMM untuk periode yang berakhir padatanggal 31 Desember 2014. Secara lebih rinci, dibahas mengenai kebijakan akuntansi, prosedur audit, serta analisis atas siklus pendapatan dan piutang PT IMM dan proses audit KAP XYZ. Berdasarkan hasil proses audit, dijelaskan bahwa kebijakan akuntansi atas pendapatan dan piutang PT IMM telah sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) yang berlaku, serta prosedur audit yang dijalankan tim audit KAP XYZ atas siklus pendapatan dan piutang PT IMM telah sesuai dengan teori dan standar yang berlaku.

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ABSTRACTThe report is aimed to explain the audit process of Revenue and Receivables Cycle done by KAP XYZ for PT IMM for the period ended December 31st, 2014. Furthermore, the report discusses the accounting policies, audit procedures, and analysis of revenue and receivables cycle of PT IMM and the audit process done by KAP XYZ. Based on the result of the audit process, the policies of revenue and receivables of PT IMM have complied with the Indonesian Financial Accounting Standards (PSAK). In addition, the audit procedures, which are applied by the KAP XYZ, have complied with the theory and the standards which prevail. , The report is aimed to explain the audit process of Revenue and Receivables Cycle done by KAP XYZ for PT IMM for the period ended December 31st, 2014. Furthermore, the report discusses the accounting policies, audit procedures, and analysis of revenue and receivables cycle of PT IMM and the audit process done by KAP XYZ. Based on the result of the audit process, the policies of revenue and receivables of PT IMM have complied with the Indonesian Financial Accounting Standards (PSAK). In addition, the audit procedures, which are applied by the KAP XYZ, have complied with the theory and the standards which prevail. ]"

"[ABSTRAKLaporan magang ini membahas mengenai prosedur audit KAP RIO atas akunpenjualan dan piutang usaha PT MAR, perusahaan manufaktur yangmemproduksi kulit untuk keperluan otomotif dan furniture, untuk periode yangberakhir pada tanggal 31 Desember 2014. Secara lebih rinci, dibahas mengenaikebijakan akuntansi, prosedur audit, temuan audit, serta analisis atas sikluspendapatan dan piutang PT MAR dan proses audit KAP RIO. Berdasarkan hasilproses audit, ditemukan jika pengakuan pendapatan PT MAR tidak sesuai denganPSAK 23, serta terdapat beberapa potensi kecurangan yang ditemukan dari prosespenjualan PT MAR, namun kebijakan akuntansi lainnya atas pendapatan danpiutang usaha PT MAR telah sesuai dengan PSAK 23, 50, 55, dan 60, serta prosedur audit yang dijalankan tim audit KAP RIO telah sesuai dengan standar ISA yang berlaku.

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ABSTRACTThis internship report explains the audit process of KAP RIO on revenue andreceivables cycle in PT MAR, a manufacture company producing leather forautomotive and furniture industry, for the period ended December 31st, 2014.Furthermore, the report discusses the accounting policies, audit procedures, auditfindings and analysis of revenue and receivables cycle of PT MAR. Based on theresult of audit process, the revenue recognition of PT MAR is not in accordancewith PSAK 23. There are also several potential fraud from sales of PT MAR.However, the other accounting policies on revenue and receivables of PT MARhave been in accordance with PSAK 23, 50, 55, 60 and also audit procedures from KAP RIO have been in accordance with the applicable ISA standard. , This internship report explains the audit process of KAP RIO on revenue andreceivables cycle in PT MAR, a manufacture company producing leather forautomotive and furniture industry, for the period ended December 31st, 2014.Furthermore, the report discusses the accounting policies, audit procedures, auditfindings and analysis of revenue and receivables cycle of PT MAR. Based on theresult of audit process, the revenue recognition of PT MAR is not in accordancewith PSAK 23. There are also several potential fraud from sales of PT MAR.However, the other accounting policies on revenue and receivables of PT MARhave been in accordance with PSAK 23, 50, 55, 60 and also audit procedures from KAP RIO have been in accordance with the applicable ISA standard. ]"

"[ABSTRAKLaporan magang ini ingin memberi wawasan baru mengenai pengakuanpendapatan dalam perusahaan utilitas beserta proses auditnya. PT DEF-T sebagaipenyedia listrik di salah satu kota di Indonesia mengharuskan adanya instalasisebelum menyalurkan listrik ke pelanggan, dan kemudian menjual tenaga listrikdengan metode pascabayar dan prabayar yang berbeda dari metode penjualansecara umum. Di akhir perikatan, KAP ABC memberikan opini wajar tanpapengecualian atas laporan keuangan PT DEF-T yang telah disajikan secara wajar sesuai standar akuntansi yang berlaku.

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ABSTRACTThis internship report aims to give broader understanding of revenue recognitionin utility companies along with the audit process. DEF-T as an electricity providerin one of cities in Indonesia requires installation to further provide electricity forthe customers, and later sell the electricity by postpaid and prepaid sales methodswhich differ from common sales method of goods and services. In the end ofengagement, KAP ABC gave unqualified opinion on PT DEF-T's financial statement that has been fairly presented based on prevailing accounting standards., This internship report aims to give broader understanding of revenue recognitionin utility companies along with the audit process. DEF-T as an electricity providerin one of cities in Indonesia requires installation to further provide electricity forthe customers, and later sell the electricity by postpaid and prepaid sales methodswhich differ from common sales method of goods and services. In the end ofengagement, KAP ABC gave unqualified opinion on PT DEF-T’s financial statement that has been fairly presented based on prevailing accounting standards.]"

"ABSTRAKLaporan 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.

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ABSTRACTThis 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."

"Laporan magang ini bertujuan untuk mengevaluasi prosedur analitis substantif melalui korelasi tiga arah antara akun pendapatan, piutang dagang, dan kas pada PT RXY untuk pelaporan tanggal 31 Desember 2023. Prosedur analitis substantif yang dibahas dalam laporan magang ini adalah memvalidasi data dari klien, melakukan analisis three-way correlation, cash anchor testing, dan melakukan penyusunan presentasi. Selain itu, tujuan dari laporan magang ini adalah melakukan evaluasi terhadap prosedur yang dilakukan oleh KAP HRV berdasarkan teori yang berasal dari literatur Hayes dan Arens, serta standar audit yang terkait, diantaranya SA 240, SA 315, SA 330, SA 500, SA 520. Berdasarkan hasil evaluasi prosedur analitis substantif menunjukkan asersi keterjadian, kelengkapan, dan valuasi dari ketiga akun PT RXY telah dilaksanakan sesuai dengan teori, kepatuhan terhadap standar audit, standar akuntansi, dan penilaian profesional auditor. Hasil dari refleksi diri menunjukkan kemampuan bekerja sama dalam tim, motivasi untuk terus belajar, serta kemampuan menghadapi tantangan pekerjaan telah berjalan dengan baik. Namun, masih terdapat hal yang harus ditingkatkan, yaitu kemampuan manajemen waktu dan kesehatan fisik. Berdasarkan pengalaman magang, terdapat tindak lanjut yang direncanakan untuk pengembangan diri di masa mendatang...... This internship report aims to evaluate substantive analytical procedures through a threeway correlation between income, receivables and cash accounts at PT RXY for the reporting date of December 31, 2023. Substantive analytical procedures discussed in this internship report include validating client data, conducting three-way correlation analysis, perform cash anchor testing, and prepare presentations. In addition, the purpose of this internship report is to evaluate the procedures carried out by KAP HRV based on theories from the Hayes and Arens literature, as well as relevant auditing standards, including SA 240, SA 315, SA 330, SA 500, and SA 520. Based on evaluation results, substantive analytical procedures show that assertions regarding the occurrence, completeness and assessment of the three PT RXY accounts have been carried out based on theory, compliance with audit standards, accounting standards and the auditor's professional judgment. The results of self-reflection regarding teamwork abilities, learning motivation, and ability to face work challenges is going well. However, there are still several things that need to be improved, especially time management skills and physical health. Based on the internship experience, there is a follow-up plan for future personal development."

"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit KAP EPL Indonesia terhadap akun piutang dan pendapatan pada PT La Liga pada untuk laporan keuangan 31 Desember 2019. Evaluasi dilakukan dengan melakukan perbandingan antara prosedur audit KAP EPL Indonesia terhadap standar audit yang berlaku yaitu International Standard Auditing (ISA) dengan didukung teori audit. Hasil dari evaluasi menunjukkan bahwa prosedur audit KAP EPL Indonesia telah sesuai dengan panduan dan prosedur audit ISA. Laporan ini juga membahas terkait refleksi diri terkait pengalaman-pengalaman yang telah didapatkan dan dipelajari selama melakukan kegiatan magang di KAP EPL Indonesia.

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This internship report aims to evaluate the audit procedure of KAP EPL for PT La Liga`s receivable and revenue account for financial statement ended December 31st, 2019. The evaluation is performed by comparing KAP EPL Indonesia procedures with conformanced audit standards by International Standard Auditing (ISA). The result of evaluation states that audit procedures applied by KAP EPL Indonesia is accordance with ISA audit procedure. This internship report also includes reflective essay about experience that gained and learned within KAP EPL Indonesia internship activity."

"[ABSTRAKLaporan magang ini membahas audit atas akun pendapatan pada laporan keuanganperusahaan manufaktur kaleng PT CC untuk periode yang berakhir pada periode 31Desember 2014. Proses audit dilakukan oleh KAP TWL dan mencakupperencanaan, pengumpulan bukti, pengujian, hingga penyelesaian audit.Berdasarkan hasil audit, disimpulkan bahwa akun pendapatan PT CC maupunlaporan keuangan secara keseluruhan telah bebas dari salah saji material. Perlakuanakuntansi atas akun pendapatan PT CC juga telah sesuai dengan Pernyataan StandarAkuntansi Keuangan (PSAK). Maka dari itu, KAP TWL memberikan opini wajartanpa pengecualian atas laporan keuangan PT CC. Audit yang dilakukan oleh KAPTWL telah sesuai dengan standar audit dan teori yang berlaku di Indonesia.

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ABSTRACTThis report aims to explain about the audit process of revenue account in thefinancial statement of a can manufacturing company called PT CC for the periodended 31 December 2014. The audit that was performed by KAP TWL consistedof audit planning, gathering audit evidence, testing, and completion phase. Basedon the audit, it was concluded that revenue account of PT CC?s financial statementwas free from material misstatement. The accounting treatment of revenue accountand the whole financial statement were also had been agreed to Pernyataan StandarAkuntansi Keuangan (PSAK). Therefore, KAP TWL gave an unmodified opinionto PT CC?s financial statement. The audit, performed by KAP TWL had also beenagreed to audit standard and theories adopted in Indonesia.;This report aims to explain about the audit process of revenue account in thefinancial statement of a can manufacturing company called PT CC for the periodended 31 December 2014. The audit that was performed by KAP TWL consistedof audit planning, gathering audit evidence, testing, and completion phase. Basedon the audit, it was concluded that revenue account of PT CC?s financial statementwas free from material misstatement. The accounting treatment of revenue accountand the whole financial statement were also had been agreed to Pernyataan StandarAkuntansi Keuangan (PSAK). Therefore, KAP TWL gave an unmodified opinionto PT CC?s financial statement. The audit, performed by KAP TWL had also beenagreed to audit standard and theories adopted in Indonesia., This report aims to explain about the audit process of revenue account in thefinancial statement of a can manufacturing company called PT CC for the periodended 31 December 2014. The audit that was performed by KAP TWL consistedof audit planning, gathering audit evidence, testing, and completion phase. Basedon the audit, it was concluded that revenue account of PT CC’s financial statementwas free from material misstatement. The accounting treatment of revenue accountand the whole financial statement were also had been agreed to Pernyataan StandarAkuntansi Keuangan (PSAK). Therefore, KAP TWL gave an unmodified opinionto PT CC’s financial statement. The audit, performed by KAP TWL had also beenagreed to audit standard and theories adopted in Indonesia.]"

"ABSTRAKLaporan magang ini membahas kesesuaian praktik akuntansi pendapatan dan piutang usaha serta prosedur audit yang dilakukan oleh KAP AR terhadap akun pendapatan dan piutang usaha PT Ombak. Praktik akuntansi atas pendapatan PT Ombak telah sesuai dengan PSAK 23, dan piutang usaha PT Ombak telah sesuai dengan PSAK 50, 55, dan 60. Prosedur audit yang dilakukan KAP AR telah sesuai dengan ISA dan teori audit yang berlaku.

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ABSTRACTThis report discusses the appropriateness of the accounting practices of revenue and trade receivables as well as the audit procedure conducted by KAP AR towards PT Ombak 39;s revenue and trade receivables. Accounting practices of PT Ombak 39;s revenue have complied with PSAK 23 and trade receivables of PT Ombak have complied with PSAK 50, 55, and 60. The audit procedure performed by KAP AR are in accordance with ISA and audit theory."

"[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 menjelaskan evaluasi prosedur audit yang dijalankan KAP DUN atas akun pendapatan PT CAM untuk periode yang berakhir pada 31 Desember 2020. PT CAM merupakan sebuah perusahaan yang bergerak di bidang jasa e-commerce, web portal, dan media daring. Laporan ini berfokus pada evaluasi kesesuaian prosedur audit yang dijalankan KAP DUN dengan standar dan teori audit yang berlaku. Prosedur yang dilakukan terkait akun pendapatan adalah penyusunan lead schedule, pengujian pengendalian, pengujian rinci, dan pengujian pisah batas. Berdasarkan analisis yang dilakukan, prosedur audit yang dijalankan KAP DUN telah sesuai dengan standar dan teori audit yang berlaku. Selain itu, laporan ini juga membahas hasil refleksi diri penulis selama menjalani program magang di KAP DUN.

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This internship report explains the evaluation of audit procedures conducted by KAP DUN for PT CAM’s revenue accounts for the year ended on 31 December 2020. PT CAM is a company engaged in e-commerce services, web portal, and online media. This report focuses on evaluating the suitability of audit procedures conducted by KAP DUN with applicable auditing standards and theories. The procedures carried out related to revenue accounts are the preparation of the lead schedule, test of control, test of detail, and cut-off test. Based on the analysis carried out, the audit procedures conducted by KAP DUN are in accordance with applicable auditing standards and theories. In addition, this report also discusses the results of the author’s self-reflection during the internship program at KAP DUN."