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"[ABSTRAKLaporan magang ini membahas review atas SOP Chart of Accounts dan SistemPelaporan Keuangan PT X yang dilakukan oleh tim dari Advisory Division RSMAAJ Associates. Laporan ini juga membahas mengenai analisis terhadappenugasan SOP review tersebut. Berdasarkan analisis yang telah dilakukan, dapatdisimpulkan bahwa SOP Chart of Accounts dan Sistem Pelaporan Keuanganterbaru yang dimiliki PT X secara umum sudah sesuai dengan standar akuntansiyang berlaku dan sudah terdapat pengendalian internal yang memadai, meskipunmasih terdapat beberapa kekurangan, antara lain belum dibuatnya kebijakanpengelolaan Chart of Accounts dan prosedur tutup buku untuk akhir periode.Selain itu, penugasan SOP review dilakukan yang oleh tim dari Advisory DivisionRSM AAJ Associates sudah sesuai dengan tahapan-tahapan proses audit internalmenurut International Standards for the Professional Practice of InternalAuditing (Standards) dan Practice Advisory yang dikeluarkan oleh The Institute of Internal Auditors (IIA).

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ABSTRACTThis report discusses review of the Chart of Accounts and Financial ReportingSystem SOP of PT X conducted by team from Advisory Division RSM AAJAssociates. This report also discusses an analysis of examination of the SOPreview engagement. Based on the analysis, it can be concluded that the Chart ofAccounts and Financial Reporting System of PT X have had adequate internalcontrols and have been in accordance with the applicable accounting standards ingeneral, although there were still some deficiencies, such as Chart of Accountsmanagement policy and periode-end closing procedure that have not been made.In addition, the SOP review engagement conducted by team from AdvisoryDivision RSM AAJ Associates has been in accordance with the stages of theprocess of internal audit referring to the International Standards for theProfessional Practice of Internal Auditing (Standards) and Practice Advisory issued by The Institute of Internal Auditors (IIA). , This report discusses review of the Chart of Accounts and Financial ReportingSystem SOP of PT X conducted by team from Advisory Division RSM AAJAssociates. This report also discusses an analysis of examination of the SOPreview engagement. Based on the analysis, it can be concluded that the Chart ofAccounts and Financial Reporting System of PT X have had adequate internalcontrols and have been in accordance with the applicable accounting standards ingeneral, although there were still some deficiencies, such as Chart of Accountsmanagement policy and periode-end closing procedure that have not been made.In addition, the SOP review engagement conducted by team from AdvisoryDivision RSM AAJ Associates has been in accordance with the stages of theprocess of internal audit referring to the International Standards for theProfessional Practice of Internal Auditing (Standards) and Practice Advisory issued by The Institute of Internal Auditors (IIA). ]"

"Tujuan dari laporan ini adalah untuk memaparkan kegiatan selama melakukan kegiatan magang pada PT.YYY. Penulis berusaha membandingkan pekerjaan yang selama ini dilakukan pada PT.YYY dengan standar akuntansi yang berlaku. Tujuan dari analisis ini adalah membantu PT.YYY untuk membuat laporan keuangan yang lebih komprehensif, dapat dipertanggungjawabkan, dan sesuai dengan peraturan atau standar yang berlaku. Pada praktiknya, PT.YYY dalam pelaporan laporan keuangannya tidak sepenuhnya mengikuti apa yang sudah diatur oleh standar akuntansi keuangan. Seperti pada contohnya masih menggunakan cash basis yang seharusnya accrual basis, dan juga penempatan akun yang belum sesuai dengan standar pelaporan laporan keuangan yang sudah ditetapkan, sehingga membuat para pengguna laporan keuangan tersebut kehilangan beberapa informasi terkait kondisi keuangan perusahaan.

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The purpose of this report is to describe the activities during the internship at PT.YYY. The author compare the work that has done at PT.YYY with applicable accounting standards. The puprose of this analysis to help PT.YYY to make its financial statements more comprehensive, accountable, and in accordance with applicable regulations or standards. PT.YYY in the process of reporting their financial report, they do not fully follow what has been stipulated by financial accounting standards. Such as they are still using cash basis method instead of accrial basis method, and the placement of the account on their financial report not yet following the applicable regulations standard, which results in users losing some information regarding the financial condition of the company"

"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit test of detail untuk akun pendapatan pada PT GHI dan PT HCL yang dilakukan oleh KAP XRM selama periode 1 Januari – 31 Desember 2020. PT GHI merupakan sebuah perusahaan terbuka yang bergerak dalam industri makanan cepat saji dan PT HCL merupakan BUMN yang bergerak dalam jasa pergudangan. Evaluasi dilakukan pada prosedur test of detail yang terdiri dari audit sampling,vouching, dan asersi yang dijalankan oleh KAP XRM. Hasil evaluasi menunjukan prosedur audit sampling dan vouching yang dijalankan oleh KAP XRM terhadap PT GHI tidak sesuai dengan pedoman yang berlaku. Sementara audit sampling dan vouching pada PT HCL sudah dijalankan dengan pedoman yang berlaku namun waktu pengerjaan prosedur belum efektif. Prosedur yang digunakan untuk setiap asersi telah disajikan secara wajar sesuai standar akuntansi yang berlaku umum.

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This internship report aims to evaluate the test of details procedure for PT GHI and PT HCL Revenue accounts at KAP XRM during January 1-December 31, 2020 period. PT GHI is a limited company that engaged in fast food industry and PT HCL is a company that engaged in warehousing services. Evaluation will be caried out on the test of detail procedures such as audit sampling, vouching, and assertion that implemented by KAP XRM compared to the applicable standard. The evaluation results show that the audit sampling and vouching procedures in PT GHI are not appropriately done according to applicable standards. Otherwise, the audit sampling and vouching procedures in PT HCL are performed appropriately, but the timing on implementing the procedures are ineffective. The procedures performed for each assertion has been carried out appropriately according to the general

applicable standards."

"Penelitian ini bertujuan untuk melihat proses migrasi sistem informasi akuntansi yang dilakukan oleh PT. XXX. Sebelumnya PT. XXX melakukan pencatatan secara manual yang kini diubah menjadi pencatatan menggunakan Enterprise Risk Management (ERM). Migrasi ini dilakukan karena semakin berkembangnya PT. XXX. Laporan keuangan yang dihasilkan setelah proses migrasi ini tidak tepatwaktu dan tidak tepat isi, sehingga laporan tidak dapat digunakan oleh manajemen untuk pengambilan keputusan. Penelitian ini memperlihatkan proses pembuatan laporan keuangan PT. XXX dimulai dari standardisasi chart of account hingga transaksi hubungan yang dilakukan oleh PT. XXX dan anak perusahaan. Hasil dari penelitian ini menyimpulkan perlu dibuat prosedur secara tertulis dan mudah dipahami oleh seluruh orang yang berkaitan dalam pembuatan laporan keuangan.

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This study attempts to see migration process accounting information system. Before use Enterprise Risk Management (ERM)PT. XXX use manual system. This migration use by PT. XXX because the company have growth. The financial have

made by company after migration not ontime and not good, so this financial statement can not use by management for decision making. This study showprocess of made financial statement PT. XXX the process start from standardiztion of chart of account and related parties transaction. The result coclude PT. XXX need make standard operational procedure written and easy to use by all staff."

"ABSTRAKKeuangan pada perusahaan publik di Indonesia. Laporan ini juga membahas Pelaporan Keuangan PT. ATI untuk laporan bulanan 2019 dan untuk periode yang berakhir pada 31 Desember 2018. Persiapan untuk proses konsolidasi Laporan Keuangan adalah melakukan Laporan Arus Kas bulanan dan tahunan, Pernyataan Laba-Rugi dan Penghasilan Komprehensif Lain untuk periode tersebut, Pernyataan Posisi Keuangan, dan Laporan Perubahan Ekuitas. Sebagai perusahaan publik, PT ATI telah menyiapkan dan menerbitkan Laporan Keuangan mereka sesuai dengan peraturan dan ketentuan yang ditetapkan oleh IFRS dan PSAK. PT. ATI menggunakan perangkat lunak SAP secara efisien karena sebagian besar proses konsolidasi dilakukan secara otomatis oleh SAP. Laporan analisis sangat penting untuk setiap bulan, yang memungkinkan PT. ATI untuk melacak perkembangan keuangan mereka. Pelaporan akhir harus diserahkan kepada PT. Perusahaan induk ATI, Bursa Efek Indonesia, dan Otoritas Jasa Keuangan. Dalam kesimpulannya, Pelaporan Akuntansi Keuangan PT. ATI disajikan dengan benar sesuai dengan aturan IFRS dan PSAK.

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ABSTRACT

This internship report is made for the purpose to examine and describe how to apply Financial Accounting Reporting on public company in Indonesia. This report also discusses the Financial Reporting of PT. ATI for both monthly report of 2019 and for the period ended in 31 December 2018. The preparation for Financial Statement consolidation process is to do monthly and yearly Cash Flow Statement, a Statement of Profit and Loss and Other Comprehensive Income for the period, Statement of Financial Position, and Statement of Changes in Equity. As a public company, PT ATI have already prepared and published their Financial Statement in accordance with the rules and regulations set by IFRS and PSAK. PT. ATI is using the SAP software efficiently as most of the consolidation process is done automatically by SAP. The analysis report is essential for each month, which allows the company to keep in track on their financial development. The final reporting is to be submitted to PT. ATI parent company, Indonesia Stock Exchange, and Financial Service Authority. In conclusion, the Financial Accounting Reporting of PT. ATI is already presented properly in accordance with the rules of IFRS and PSAK."

"This paper empirically analyses the role of Islamic banking in financial intermediation costs as measured by net interest margins for a leading dual banking country, Malaysia. Controlling for theoretically motivated determinants of the margins, the paper compares the interest/financing margins of conventional and Islamic banks and examines the impacts of Islamic banking presence on bank margins. The analysis provides evidence of the higher margins of Islamic banks compared to those of conventional banks. Further, the difference in bank margins between the two types of banks can be attributed to differences in market power, operating costs, and diversification. Finally, Islamic banking presence or penetration, as represented by the ratio of Islamic financing to aggregate bank credit/financing and, alternatively, the share of Islamic banking assets, is robustly associated with lower bank margins, on average. These results bear important implications for the development of the Islamic banking industry and in fostering the efficient allocation of financial resources by the banking system."