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"ABSTRAKSnow Protek Ltd adalah perusahaan kecil dengan proyek penelitian yang mengharapkan pertumbuhan cepat selama lima hingga sepuluh tahun ke depan. Perusahaan ini sedang melakukan penelitian dan pengembangan krim wajah dan material untuk membuat jaket ski. Sebagai entitas pelaporan, Snow Protek Ltd wajib mematuhi semua standar akuntansi serta membuat laporan keuangan sesuai dengan ketentuan dari Australian Accounting Standard Board AASB . Tesis ini akan menentukan biaya mana yang dapat diakui sebagai aktiva tidak berwujud dan biaya mana yang diakui sebagai pengeluaran dengan cara menganalisa setiap biaya yang terjadi dalam penelitian dan pengembangan. Perbandingan nilai buku dengan nilai yang dapat kembali akan mendemonstrasikan penurunan nilai di brand Snowsafe.

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Snow Protek Ltd is a small company with research projects that expect rapid growth over the next five to ten years. The company is conducting research and development of face creams and materials for making ski jackets. As a reporting entity, Snow Protek Ltd must comply with all accounting standards and make financial reports in accordance with the provisions of the Australian Accounting Standard Board AASB . This thesis will determine which costs can be recognized as intangible assets and which costs are recognized as expenses by analyzing any costs incurred in research and development. Comparison of book values with values that can return will demonstrate a decrease in value in Snowsafe."

"ABSTRAKSnow Protek adalah sebuah perusahaan yang telah melakukan penelitian dan pengembangan untuk krim wajah dan material untuk membuat jaket ski. Snow Protek juga membeli sebuah merek topi bernama Snowsafe. Sebagai entitas yang wajib membuat laporan keuangan, Snow Protek diharuskan membuat laporan keuangan sesuai dengan ketentuan dari Australian Accounting Standard Board AASB . Tesis ini akan menganalisa aktiva tidak berwujud milik Snow Protek dengan cara menganali sasetiap biaya yang terjadi dalam penelitian dan pengembangan dan menentukan biaya mana yang dapat diakui sebagai aktiva tidak berwujud dan biaya mana yang diakui sebagai pengeluaran. Penurunan nilai dari Snowsafe juga akan di demonstrasikan dalam tesis ini dengan cara membandingkan nilai buku dengan nilai yang dapat kembali.

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ABSTRACTSnow Protek company has been doing a research and development project for Face Cream and New Fabric for ski jackets. Snow Protek also purchased a successful brand of sun hats called Snowsafe. As a reporting entity, Snow Protek Ltd is required to comply with all accounting standards. This assignment explain how Snow Protek should report its intangible asset in financial statement according to Australian Accounting Standard Board AASB . This report will analyse the measurement of intangible asset by determining which costs are required to be classified as an expense and which qualified to be capitalised as an intangible asset. The impairment for Snowsafe will also be demonstrated in this report by comparing the carrying amount of Snowsafe with its recoverable amount."

"ABSTRAKPenelitian ini bertujuan untuk mengidentifikasi dan menganalisis pengakuan akuntansi atas pengembangan sistem informasi sebagai aset tak berwujud dalam laporan keuangan pemerintah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa di antara beberapa sistem informasi yang dikembangkan oleh Pusat Informasi Pengawasan, Badan Pengawasan Keuangan dan Pembangunan, Pengembangan Sistem Informasi Manjemen Akuntabilitas SIMA seharusnya mendapat pengakuan akuntansi sebagai aset tak berwujud dalam laporan keuangan, karena memenuhi semua unsur yang dipersyaratkan sesuai kriteria definisi, pengakuan dan pengembangan. Kapitalisasi penting dilakukan karena akan meningkatkan akuntabilitas dan transparansi, sebagai upaya pengamanan aset negara dan berguna sebagai informasi pengambilan keputusan manajemen, serta menunjukkan komitmen pemerintah dalam menerapkan prinsip akuntansi berbasis akrual. Pengabaian pengakuan akuntansi yang masih terjadi disebabkan karena kurangnya pemahaman aparatur terhadap konsep pengakuan aset dan juga disebabkan karena belum lengkapnya ketentuan yang mengatur perlakuan akuntansi aset tak berwujud yang berasal dari pengembangan internal.

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ABSTRACTThis study aims to analyze information system development recognition as an intagible assets in government financial report. This research is a qualitative case study method. The result shows that among information systems developed by Pusat Informasi Pengawasan, Badan Pengawasan Keuangan dan Pembangunan BPKP , SIMA BPKP development should be recognized as an intagible assets, since it meets all criterias required of definition, recognition and development. Capitalization become important since it will increase accountability and transparency, as a safeguard state assets and useful as a better information for management decision making, as well as showing the government commitment to implement accrual based accounting principle. Abandonment of accounting recognition still occurs due to a lack of understanding of the concepts of assets recognition and incomplete provisions governing the accounting treatment of intagible assets derived from internal development. "

"Penelitian ini bertujuan untuk mengetahui apakah koreksi Direktorat Jenderal Pajak terhadap Wajib Pajak terkait dengan royalti know-how dan trademark sudah sesuai dengan prinsip-prinsip arm's length principle dan analisis kesebandingan, serta menganalisis dasar dan pertimbangan majelis hakim terkait sengketa royalti know-how dan trademark. Metode yang digunakan dalam penelitian ini yaitu pendekatan kualitatif dengan jenis penelitian deskriptif. Hasil penelitian ini memperoleh kesimpulan bahwa terkait dengan penilaian kewajaran royalty know-how dan trademark yang meliputi eksistensi, duplikasi dan penilaian, maka: 1 koreksi pemeriksa belum mempertimbangkan peraturan terkait dengan dokumentasi transfer pricing yang ada di Indonesia; 2 Pemeriksa hanya menggunakan dasar dokumen perjanjian lisensi know-how dan trademark yang didapat untuk menyatakan bahwa tidak terdapat eksistensi dari penggunaan royalty know-how dan trademark; 3 terkait dengan duplikasi, maka Pemeriksa tidak melakukan karakteristik terhadap know-how yang dilakukan oleh Wajib Pajak; 4 beneficial owner atas IP adalah Friesland Brands BV, oleh karena itu economic ownership atas IP tersebut adalah Friesland Brands BV. Selain itu juga dalam melakukan pembuktiannya, majelis hakim hanya melihat berdasarkan dokumen perjanjian lisensi know-how dan trademark yang diberikan oleh pemohon banding. Majelis Hakim tidak menggunakan berbagai pengertian merek dagang untuk melakukan pembuktian keberadaan merek dagang tersebut. Majelis hakim tidak melakukan uji ldquo;benefit test rdquo; apakah hal-hal yang di atur dalam perjanjian PT XXX dengan Friesland Brands BV dapat dibuktikan dalam mendukung kegiatan proses pembuatan susu tersebut."

"Skripsi ini berisi mengenai akuntansi forensik dan penerapannya dalam studi kasus pelepasan aset negara milik Menteri Sekretariat Negara Republik Indonesia yang dikelola oleh Badan Pengelola Komplek Kemayoran(BPKK)/Direksi Pelaksana Pengendalian Pembangunan Komplek Kemayoran (DP3KK) berupa 70 unit sarusun Apartemen Taman Kemayoran Condominium. Studi kasus ini bertujuan untuk melihat apakah telah terjadi pelanggaran dalam penjualan 70 unit sarusun Apartemen Taman Kemayoran Condominium dan untuk mengestimasi kerugian yang terjadi dalam penjualan 70 unit sarusun Apartemen Taman Kemayoran Condominium. Penerapan akuntansi forensik pada kasus tersebut menggunakan tiga pendekatan, yakni arm?s length transaction, R.E.A.L Tree, dan apple-to-apple comparison. Berdasarkan ketiga pendekatan tersebut, disimpulkan bahwa penjualan 70 unit sarusun Apartemen Taman Kemayoran Condominium tidak wajar dan estimasi kerugian yang terjadi dalam penjualan 70 Unit sarusun Apartemen Taman Kemayoran Condominium adalah sebesar Rp21.528.617.000,00.

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Thesis it contains about accounting forensic and its application in case study disposal state?s asset belonging to Ministry of Secretariat the Republic of Indonesia maintained by Badan Pengelola Komplek Kemayoran(BPKK)/Direksi Pelaksana Pengendalian Pembangunan Komplek Kemayoran (DP3KK) for 70 units of flats Apartment of Kemayoran Condominium Park. Case study aims to see whether there has been a violation in happened in the sale of 70 units of flats Apartment of Kemayoran Condominium Park and to estimate loss happened in the sale of 70 units of flats Apartment of Kemayoran Condominium Park. The application of accounting loss in that case use three approaches namely; i.e. arm?s length transaction, R.E.A.L Tree, and apple-to-apple comparison. Based on these three approaches, conclude that the sale of 70 units of flats Apartment of Kemayoran Condominium Park was unfair and estimate the loss happened in the sale of 70 units of flats Apartment of Kemayoran Condominium Park was Rp21.528.617.000,00."

"[ABSTRACTThe Japanese company Mitsui and Tomen made a foreign direct investment in PT PupukKaltim site in Bontang, East Kalimantan. The foreign direct investment form is build,operate, and transfer (BOT). On 2013, PT Pupuk Kaltim acquired PT KPA plant (fixedassets). This thesis aims to differentiate whether the acquisition is fixed asset acquisition orbusiness combination. There are different views, where by PT Pupuk Kaltim believes theacquisition of PT KPA is a purchase of fixed asset (Pernyataan Standar Akuntansi Keuangan(PSAK) 16) and the auditor believes that the acquisition is a form of business combination(Pernyataan Standar Akuntansi Keuangan (PSAK) 22). It proves that the acquisition is a formof business combination because the raw materials, labor and market were ready when PTPupuk Kaltim acquired the plant. From the business combination acquisition, there areintangible assets that arise. It proves that intangible assets that arise in the acquisition of PTKPA by PT Pupuk Kaltim is essential where it gives opportunity towards PT Pupuk Kaltim togenerate future profit.;The Japanese company Mitsui and Tomen made a foreign direct investment in PT Pupuk Kaltim site in Bontang East Kalimantan The foreign direct investment form is build operate and transfer BOT On 2013 PT Pupuk Kaltim acquired PT KPA plant fixed assets This thesis aims to differentiate whether the acquisition is fixed asset acquisition or business combination There are different views where by PT Pupuk Kaltim believes the acquisition of PT KPA is a purchase of fixed asset Pernyataan Standar Akuntansi Keuangan PSAK 16 and the auditor believes that the acquisition is a form of business combination Pernyataan Standar Akuntansi Keuangan PSAK 22 It proves that the acquisition is a form of business combination because the raw materials labor and market were ready when PT Pupuk Kaltim acquired the plant From the business combination acquisition there are intangible assets that arise It proves that intangible assets that arise in the acquisition of PT KPA by PT Pupuk Kaltim is essential where it gives opportunity towards PT Pupuk Kaltim to generate future profit ;The Japanese company Mitsui and Tomen made a foreign direct investment in PT Pupuk Kaltim site in Bontang East Kalimantan The foreign direct investment form is build operate and transfer BOT On 2013 PT Pupuk Kaltim acquired PT KPA plant fixed assets This thesis aims to differentiate whether the acquisition is fixed asset acquisition or business combination There are different views where by PT Pupuk Kaltim believes the acquisition of PT KPA is a purchase of fixed asset Pernyataan Standar Akuntansi Keuangan PSAK 16 and the auditor believes that the acquisition is a form of business combination Pernyataan Standar Akuntansi Keuangan PSAK 22 It proves that the acquisition is a form of business combination because the raw materials labor and market were ready when PT Pupuk Kaltim acquired the plant From the business combination acquisition there are intangible assets that arise It proves that intangible assets that arise in the acquisition of PT KPA by PT Pupuk Kaltim is essential where it gives opportunity towards PT Pupuk Kaltim to generate future profit , The Japanese company Mitsui and Tomen made a foreign direct investment in PT Pupuk Kaltim site in Bontang East Kalimantan The foreign direct investment form is build operate and transfer BOT On 2013 PT Pupuk Kaltim acquired PT KPA plant fixed assets This thesis aims to differentiate whether the acquisition is fixed asset acquisition or business combination There are different views where by PT Pupuk Kaltim believes the acquisition of PT KPA is a purchase of fixed asset Pernyataan Standar Akuntansi Keuangan PSAK 16 and the auditor believes that the acquisition is a form of business combination Pernyataan Standar Akuntansi Keuangan PSAK 22 It proves that the acquisition is a form of business combination because the raw materials labor and market were ready when PT Pupuk Kaltim acquired the plant From the business combination acquisition there are intangible assets that arise It proves that intangible assets that arise in the acquisition of PT KPA by PT Pupuk Kaltim is essential where it gives opportunity towards PT Pupuk Kaltim to generate future profit ]"

"[ABSTRAKLaporan magang ini membahas tentang audit atas aset tetap pada PT DAF untukperiode 2014. Proses audit meliputi prosedur-prosedur audit atas aset tetap sertamenganalisis kesesuaian praktik dengan Pernyataan Standar Akuntansi Keuangan16 (Revisi 2011) tentang aset tetap. Hasil audit atas aset tetap PT DAF menunjukkan bahwa aset tetap PT DAF telah disajikan secara wajar sesuai prinsip akuntansi yang berlaku umum.

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ABSTRACTThis internship report discusses audit of fixed assets at PT DAF for the period 2014. The audit process consists of audit procedures for its fixed assets andsuitability analysis between the practices and Indonesian Accounting Standards 16(2011 revised). The results show that the fixed assets of PT DAF has been presented fairly in accordance with generally accepted accounting principles.;This internship report discusses audit of fixed assets at PT DAF for the period 2014. The audit process consists of audit procedures for its fixed assets andsuitability analysis between the practices and Indonesian Accounting Standards 16(2011 revised). The results show that the fixed assets of PT DAF has been presented fairly in accordance with generally accepted accounting principles., This internship report discusses audit of fixed assets at PT DAF for the period 2014. The audit process consists of audit procedures for its fixed assets andsuitability analysis between the practices and Indonesian Accounting Standards 16(2011 revised). The results show that the fixed assets of PT DAF has been presented fairly in accordance with generally accepted accounting principles.]"

"Tesis ini membahas implementasi manajemen aset sarana teknologi informasi di Sekretariat Wakil Presiden. Tujuan penelitian adalah menganalisis implementasi kebijakan, strategi, evaluasi dan pelaporan manajemen aset serta menyusun usulan perbaikan. Penelitian ini merupakan penelitian kualitatif deskriptif. Berdasarkan observasi, wawancara, penelaahan dokumen dan diskusi fokus disimpulkan bahwa yang pertama, kebijakan manajemen aset mengacu pada arahan Kepala Sekretariat Wakil Presiden, arah kebijakan layanan teknologi informasi yang akan diwujudkan pada dokumen perencanaan strategis dan Grand Design di tingkat Kementerian; yang kedua, strategi manajemen aset belum optimal; yang ketiga, evaluasi belum mengukur capaian kinerja pengelolaan aset dan yang keempat, berbagai jenis laporan pengelolaan aset sarana teknologi informasi yang disusun namun belum dapat menyajikan bagaimana kinerja pengelolaan seluruh siklus hidup aset sarana teknologi informasi. Usulan perbaikan adalah yang pertama, menyusun milestone kegiatan pengelolan aset sarana teknologi infromasi untuk 5 lima tahun yang akan datang; yang kedua, menyusun strategi manajemen aset yang optimal melalui penyusunan rencana manajemen aset dengan penerapan IT asset management, penyusunan rencana pembaruan, operasional dan pemeliharaan serta penghapusan, penyusunan penyusunan tingkat layanan untuk seluruh siklus hidup aset, sinkronisasi dengan proyeksi kebutuhan keuangan jangka panjang, penyusunan tata kelola koordinatif dan pengembangan kerangka sistematis pengembangan sumber daya manusia; yang ketiga, melaksanakan evaluasi capaian indikator tingkat layanan seluruh tahapan siklus hidup aset serta yang keempat, menyusun pelaporan kinerja pengelolaan aset dengan mencari umpan balik dan menyusun rencana perbaikan pengelolaan aset sarana teknologi informasi.

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This thesis discusses the implementation of asset management of information technology facilities in the Vice Presidential Secretariat. The objective of the research is to analyze the implementation of policy, strategy, evaluation and reporting of asset management as well as to prepare the improvement proposal. This research is descriptive qualitative research. Based on observations, interviews, document review and focus discussions concluded that first, asset management policy refers to the direction of the Head of the Vice Presidential Secretariat, the direction of information technology services policy which will be realized in the strategic planning document and Grand Design at Ministry level Secondly, asset management strategy is not optimal Thirdly, the evaluation has not measured the performance achievement of asset management and the fourth, the various types of asset management reports of information technology facilities that have been prepared but can not provide how the management performance of the entire life cycle of information technology assets.

The proposed improvement is the first, compiling the milestone of asset management activities of information technology facilities for the next 5 five years The second is to develop an optimal asset management strategy through the preparation of an asset management plan with the implementation of IT asset management, preparation of renewal plans, operations and maintenance and elimination, preparation of service level for the entire asset life cycle, synchronization with projected long term financial needs, Coordinate and develop a systematic framework of human resource development Third, to evaluate the performance of service level indicators throughout the life cycle of the asset and the fourth, to prepare the reporting of asset management performance by seeking feedback and preparing an improvement plan for asset management of information technology facilities."

"Dalam memasuki era ekonomi pengetahuan, kualitas perolehan dan pemanfaatan informasi dan pengetahuan menjadi suatu hal yang sangat penting bagi organisasi pemerintah agar dapat menentukan arah kebijakan pembangunan. Manajemen pengetahuan untuk pemerintahan diharapkan dapat menyediakan dan mendiseminasikan pengetahuan dan pengalaman reformasi birokrasi. Namun saat ini, proses manajemen pengetahuan pada Bidang Aset Pemerintah Daerah Kabupaten Muna dirasakan belum efektif karena pegawai mengalami kesulitan menemukan sumber-sumber pengetahuan dan pengetahuan organisasi yang ada belum terdistribusi secara merata kepada sumber daya aparatur yang berhak mengetahui pengetahuan tersebut. Hal tersebut dapat diatasi dengan menerapkan sistem manajemen pengetahuan Pada penelitian ini, penulis mengusulkan model sistem manajemen pengetahuan. Pendekatan pengembangan model dilakukan dari dua hal yaitu pertama pendekatan identifikasi kebutuhan bisnis dengan metodologi solusi manajemen pengetahuan dari Fernandez et al(2010) dan kedua pendekatan pengembangan sistem berbasis prototipe. Model sistem manajemen pengetahuan yang dibangun diharapkan dapat mendukung proses manajemen pengetahuan pada Bidang Aset khususnya proses penciptaan dan berbagi pengetahuan.

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In entering the era of knowledge economy, the quality of knowledge and information acquisition and utilization become very important for the government organizations to determine the direction of policy development. Knowledge management for the government is expected to provide and disseminate the knowledge and experience of bureaucratic reform. But this time, the process of knowledge management at the Asset Division in Muna Local Government felt not effective because employees have trouble finding sources of knowledge and organizational knowledge that is not distributed evenly among the personnel which have to know those knowledge. This problem can be overcome by applying knowledge management systems. In this study, the author propose a model of knowledge management systems. The model is developed by two approaches. First is business needs approach which is identified by a knowledge management solution metodhology from Fernandez et al (2010) and second is the development system based prototyping approach. The model of knowledge management systems are built and expected to support the knowledge management processes in the asset division especially the processes of knowledge creation and knowledge sharing."

"Skripsi ini bertujuan untuk menganalisis perencanaan kebutuhan, pengadaan, pemanfaatan dan penyajian aset tetap pada laporan keuangan di Pemerintah Daerah Kota Bogor. Skripsi ini membahas mengenai kesesuaian perencanaan, pengadaan, pemanfaatan dan penyajian aset tetap Pemerintah Daerah Kota Bogor terhadap Perundang-undangan yang berlaku. Hasil penelitian yang dilakukan menyimpulkan bahwa perencanaan kebutuhan aset tetap Pemerintah Daerah Kota Bogor sesuai dengan perundang-undangan namun memiliki kekurangan dalam melaksanakan fungsi, time management,sistem pencatatan dan pengawasan. Sistem pengadaan sudah berkembang mengikuti perkembangan teknologi dengan proses e-procurement.Penyajian aset tetap masih jauh dari standar akuntansi yang berlaku di pemerintah daerah.

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This thesis aims to analyze the planning, procurement, utilization and presentation of fixed asssets in the financial statements in Bogor City Government. This thesis elaborates the suitability of the planning, procurement, utilization and presentation of fixed assets Bogor City Government on regulation. Results of this research concluded that planning of fixed assets Bogor City Government in accordance with the legislation but has shortcomings in carrying out the functions, time management, recording and monitoring system. Procurement system has been developed following the development of technology to process e- procurement.Presentation of fixed assets is still far from applicable accounting standards in local government."