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"Besarnya alokasi dana dan tingginya intensitas kegiatan pengadaan serta kurangnya perhatian terhadap risiko kecurangan yang disebabkan oleh hubungan pihak eksternal memaksa perusahaan untuk mempertimbangkan langkah-langkah pencegahan dan pengelolaan risiko. Due diligence merupakan salah satu upaya yang dilakukan untuk menelusuri pihak eksternal seperti pemasok atau vendor. Melalui pendekatan kualitatif, penelitian ini mencoba mendeskripsikan peran due diligence dalam mencegah atau mengurangi risiko kecurangan dalam kegiatan pengadaan. Data primer diperoleh melalui wawancara dengan tiga informan dari PT. NI sebagai penyedia dan perusahaan SP sebagai klien yang menggunakannya. Menggunakan penipuandiamond theory oleh Wolfe dan Hermanson (2004), penelitian menunjukkan bahwa due diligence tracking dapat membantu memprediksi motif dan rasionalisasi pelaku, baik yang berbentuk badan usaha maupun individu, serta menekan unsur kapabilitas.untuk dapat berkembang. Secara keseluruhan, adanya due diligence juga turut memperkuat kelemahan sistem pengendalian perusahaan yang merupakan penjabaran dari unsur peluang. Tiga dari 25 teknik pencegahan kejahatan situasional oleh Cornish danClarke (2003), yaitu kontrol akses ke fasilitas, perluasan perwalian, dan pengawasan formal juga membantu menjelaskan bagaimana uji tuntas bersama dengan budaya risiko perusahaan SP membantu meningkatkan efek pencegahan uji tuntas.The large allocation of funds and the high intensity of procurement activities as well as the lack of attention to the risk of fraud caused by external party relationships force companies to consider risk prevention and management measures. Due diligence is one of the efforts made to trace external parties such as suppliers or vendors. Through a qualitative approach, this study attempts to describe the role of due diligence in preventing or reducing the risk of fraud in procurement activities. Primary data were obtained through interviews with three informants from PT. NI as a provider and SP company as a client that uses it. Using deceptionDiamond theory by Wolfe and Hermanson (2004), research shows that due diligence tracking can help predict the motives and rationalization of actors, both in the form of business entities and individuals, and suppress the element of capability.to be able to develop. Overall, due diligence also strengthens the weakness of the company's control system, which is the elaboration of the element of opportunity. Three of the 25 situational crime prevention techniques by Cornish andClarke (2003), namely control of access to facilities, extension of trustees, and formal oversight also help to explain how due diligence together with SP corporate risk culture helps to enhance the preventive effect of due diligence."

"Pencucian Uang adalah aktivitas mencuci uang yang terkait dengan tindak kriminal dan membuat uang tersebut terlihat bersih. Pencucian Uang adalah salah satu bentuk kejahatan keuangan yang paling sering dilakukan, karena sifatnya yang terkait dengan kejahatan lain seperti korupsi, pendanaan terorisme, penipuan, etc. berakhir menggunakan Pencucian Uang sebagai kejahatan kedua. Sudah banyak regulasi yang mengatur Pencegahan Pencucian Uang, terutama di Sektor Jasa Keuangan. Penyedia Jasa Keuangan diwajibkan oleh Otoritas Jasa Keuangan untuk memiliki program Anti-Pencucian Uang dalam kebijakan internal mereka. Salah satu aspek paling penting dalam Pencegahan Pencucian Uang adalah penggunaan Customer Due Diligence (Uji Tuntas Nasabah). Industri Asuransi mendapatkan urutan ketiga dan telah melaporkan 37.857 kasus transaksi mencurigakan dari 2003-2020. Ini menimbulkan pertanyaan, sebagai industri yang besar, bagaimana Perusahaan Asuransi mengimplementasikan Kebijakan Anti-Pencucian Uang, dan juga Customer Due Diligence, dan bagaimana ini bisa mencegah Pencucian Uang di Industri Asuransi.

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Money Laundering is an act of laundering money from criminally tied original source to make it appear clean. Money Laundering is one of the most frequently used financial crimes, due to their nature other crimes such as corruption, terrorism financing, fraud, etc. ended up using Money Laundering as a second crime. Many regulations are in place to prevent and combat Money Laundering, especially in Financial Service Sector. Financial Service Provider are obligated by the Financial Service Authority to have an Anti-Money laundering program on their internal policy. One of the most crucial aspects of prevention of Money Laundering is the use of Customer Due Diligence. Insurance Industry falls third with the number of suspicious transactions reported with 37.857 reported from 2003-2020. This poses a question, with such a big industry, how does Insurance Company implement Anti- Money Laundering policy, more specifically the Customer Due Diligence and how does this prevent Money Laundering in Insurance Industry."

"The AMA Handbook of Due Diligence is the most complete guide available on how to properly perform a due diligence investigation ? and radically improve the success rate of a pending corporate merger or acquisition. The new edition of this long-trusted resource includes a CD-ROM packed with almost 400 customizable forms and templates for recording and analyzing every possible operational or financial activity at any organization."

"Laporan ini bertujuan untuk membahas uji tuntas due diligence yang dilakukan oleh KAP SAS pada RS XXX dan alasan akuisisi ini. Proses uji tuntas yang dibahas pada laporan ini menjelaskan tipe uji tuntas apa saja yang perlu dilakukan dalam rangka akuisisi rumah sakit dan khususnya dari sisi uji tuntas keuangan. Kemudian penulis akan menjelaskan uji tuntas yang dilakukan pada RS XXX. Hasil laporan ini menunjukkan motif klien mengakuisisi RS XXX untuk memperoleh kekuatan. Penulis menyarankan uji tuntas regulasi dan kualitas pada RS XXX. Proses uji tuntas keuangan yang dilakukan KAP SAS telah sesuai dengan teori, namun kurang mendalam.

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This report aims to describe due diligence process on XXX Hospital by KAP SAS and the motive of this acquisition. This report analyze what types of due diligence that are needed before acquiring a hospital, and in particular financial due diligence for hospitals. Furthermore this report describe due diligence process on XXX hospital. The result of the analysis shows that the motive of the acquisition is to gaining power. Regulatory and quality due diligence are recommended to be performed on XXX Hospital. The financial due diligence that was performed are consistent with the theories, but not deeply performed."

"ABSTRAKLaporan ini membahas mengenai proses due diligence pada PT PQR yang difokuskan pada laporan keuangan perusahaan. Proses ini dilakukan dalam rangka akuisisi oleh PT TUV Tbk dengan tujuan untuk memeriksa dan memverifikasi bahwa fakta-fakta yang diberikan oleh Perusahaan adalah benar dan dapat dipertanggungjawabkan. Metode yang digunakan dalam proses financial due diligence adalah agreed upon procedure. Proses yang dilakukan telah mengikuti standar yang berlaku dan hasilnya menyimpulkan PT PQR telah menjalankan proses pencatatannya dengan baik, namun ada beberapa hal yang kurang sesuai.

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ABSTRACTThis internship report discusses the due diligence process that mainly focus on company?s financial statement. This process is conducted based on the acquisition planning of PT PQR by PT TUV Tbk with purpose to check and verify that all data provided by the company is true and reliable. In doing financial due diligence process, the consultant used agreed upon procedure as a method. The process that have been done by KAP AAJ has met the standard and conclude that PT PQR?s reporting is good; however there are several practices that have not met standard."

"Laporan magang ini dibuat dengan tujuan untuk membandingkan proses financial due diligence pada PT PPP dalam rangka akuisisi oleh PT APP. Pembahasan meliputi prosedur pelaksanaan financial due diligence, permasalahan yang diidentifikasi serta membandingkan prosedur yang saya lakukan dengan pendapat salah satu ahli. Analisis dilakukan dengan membandingkan antara teori Adukia (2012) dan Howson (2017) dengan praktik financial due diligence yang dilaksanakan KAP HAF pada tahap perencanaan, pengumpulan data, dan analisis data. Selanjutnya rekomendasi akan diberikan atas hasil analisis tersebut.

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This internship report was made with the aim of comparing the financial due diligence process at PT PPP for the acquisition of PT APP. The discussion covers the procedures for carrying out financial due diligence, the problems identified and comparing the procedures that the writer do with the opinions of one of the experts. The analysis was conducted by comparing the theories from Adukia (2012) and Howson (2017) with the practice of financial due diligence implemented in KAP HAF at the planning, data collection and data analysis stages. Furthermore, recommendations will be given on the results of the analysis."

"Pelaku kejahatan selalu berusaha menyelamatkan uang hasil kejahatannya melalui berbagai cara, salah satunya dengan melakukan pencucian uang (money laundering). Para pelaku kejahatan, khususnya dalam penggelapan uang, transaksi terlarang, korupsi bahkan terorisme dan perdagangan obat-obatan terlarang acapkali melakukan kegiatan money laundering karena dianggap sebagai upaya yang paling efektif melindungi proses dan hasil kejahatannya melalui bentuk investasi dan memanfaatkan jasa perbankan. Untuk mencegah semakin berkembangnya kejahatan yang dapat bersembunyi melalui money laundering itulah maka bank dituntut memiliki prinsip kehati-hatian dalam melaksanakan operasionalnya, dikarenakan Bank adalah salah satu lembaga keuangan mempunyai nilai strategis dalam kehidupan perekonomian Negara bahkan dapat berdampak pula kepada tatanan hukum, politik dan stabilitas suatu negara. Salah satu upaya efektif yang dapat dilakukan oleh dunia perbankan dalam melakukan pencegahan dan pemberantasan terhadap tindak pidana pencucian uang adalah dengan menerapkan Prinsip Customer Due Diligence (CDD) atau yang dulu dikenal dengan istilah Prinsip Know Your Customer (KYC) yang secara sederhana dapat diartikan sebagai Prinsip Mengenal Nasabah yang dilakukan oleh pihak Bank sebagai tindakan investigasi awal untuk memitigasi risiko terkait money laundering. Istilah Customer Due Diligence mulai digunakan pada Peraturan Bank Indonesia Nomor 11/28/PBI/2009 tanggal 1 Juli 2009. Istilah ini terus dipakai hingga Peraturan Bank Indonesia yang terbaru yakni Peraturan Bank Indonesia Nomor 14/27/PBI/2012 tanggal 28 Desember 2012 tentang Penerapan Program Anti Pencucian Uang dan Pencegahan Pendanaan Terorisme bagi Bank Umum Penelitian dalam tesis ini ingin memahami bagaimana penerapan prinsip Customer Due Diligence sebagai strategi pencegahan kejahatan pencucian uang khususnya di Bank Syariah Mandiri serta memahami kendala yang dihadapi oleh Bank Syariah Mandiri dalam penerapan prinsip Customer Due Diligence. Penelitian ini merupakan penelitian socio-legal yang tidak hanya befokus pada aspek normatif, tetapi juga aspek empiris. Penelitian ini menggunakan data primer dan data sekunder. Data primer diperoleh dari wawancara terhadap narasumber. Narasumber dalam penelitian ini adalah Kepala SKAP (Satuan kerja APU dan PPT) Bank Syariah Mandiri. Hasil penelitian ini menunjukkan bahwa penerapan Prinsip Customer Due Diligence di bank Syariah Mandiri sudah dilaksanakan dengan konsisten dan berkomitmen tinggi. Prinsip Customer Due Diligence ini juga dapat digunakan sebagai strategi pencegahan tindak pidana pencucian uang yang dilakukan melalui lembaga perbankan. Dalam rangka menerapkan Prinsip Customer Due Diligence, terdapat beberapa kendala yang harus dihadapi oleh bank umum, khususnya Bank Syariah Mandiri. Kendala tersebut berasal dari pihak bank, pihak masyarakat, dan pihak PPATK.

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Perpetrators are always trying to save money proceeds of crime through a variety of ways, one of them with money laundering. The perpetrators of the crime, especially in the embezzlement, illicit transactions, corruption and even terrorism and trafficking of illicit drugs often commit money laundering activities because it is considered as the most effective measures to protect the process and results of crime through investments and avail banking services.

To prevent the growing crime through money laundering to hide that the bank is required to have the precautionary principle in carrying out its operations, due to the bank is a financial institution has a strategic value in the life of the State's economy can impact even the legal order, political stability and a state.

One of the effective measures that can be undertaken by the banking sector in the prevention and fight against money laundering is to implement the principle of Customer Due Diligence (CDD) or formerly known as the principle of Know Your Customer (KYC) which can be interpreted simply as a Principle Know Your Customer is carried out by the Bank as an initial investigative actions to mitigate risks related to money laundering.

Customer Due Diligence term began to be used on Bank Indonesia Regulation Number 11/28/PBI/2009 dated July 1, 2009. This term continues to be used up to the latest Bank Indonesia Regulations that Bank Indonesia Regulation Number 14/27/PBI/2012 dated December 28, 2012 on the Implementation of Anti Money Laundering and Combating the Financing of Terrorism for Commercial Banks.

The research in this thesis would like to understand how the implementation of the principle of Customer Due Diligence as a money laundering crime prevention strategies, especially in Syariah Mandiri Bank and understand the constraints faced by Syariah Mandiri Bank in the implementation of the principle of Customer Due Diligence.

This study is a socio-legal focused not only on normative aspects, but also aspects of the empirical. This study uses primary data and secondary data. The primary data obtained from interviews with informants. Interviewees in this study is the Head of SKAP (work unit Anti Money Laundering and Combating for Financing Terrorism) Syariah Mandiri Bank.

The results of this study indicate that the implementation of the principle of Customer Due Diligence in Syariah Mandiri Bank has been implemented with a consistent and committed. Customer Due Diligence principle can also be used as a crime prevention strategy money laundering conducted through banking institutions. In order to implement the principle of Customer Due Diligence, there are several obstacles that must be faced by commercial banks, especially Syariah Mandiri Bank. These constraints come from the bank, the community, and the PPATK."

"Sebagai Penyedia Jasa Keuangan, Manajer Investasi dan Bank Kustodian diwajibkan menerapkan customer due diligence terhadap nasabahnya. Dalam satu rangkaian skema investasi reksa dana, apakah penerapan customer due diligence dilakukan masing-masing oleh Manajer Investasi dan Bank Kustodian, atau oleh Manajer Investasi atau Bank Kustodian saja. Penerapan customer due diligence oleh Manajer Investasi dan Bank Kustodian terhadap investor reksa dana ini menjadi sesuatu yang menarik untuk dikaji dan teliti, serta bagaimana dengan isu kepastian hukumnya terkait dengan aturan yang ada selama ini. Dengan menggunakan metode penelitian doktrinal dengan pendekatan micro comparison, penulis berfokus pada perbandingan antara Indonesia dan Amerika Serikat untuk menjawab pertanyaan tentang pengaturan penerapan customer due diligence terhadap investor reksa dana di kedua negara tersebut, serta pengaturan manakah yang ideal untuk diterapkan di Indonesia. Hasil penelitian menunjukkan bahwa di Indonesia, customer due diligence dilakukan oleh Manajer Investasi yang kemudian didokumentasikan dalam sistem S-INVEST yang dikelola oleh Kustodian Sentral Efek Indonesia (KSEI). Data ini kemudian digunakan oleh Bank Kustodian. Baik Indonesia maupun Amerika Serikat telah mengadopsi rekomendasi Financial Action Task Force (FATF) untuk mencegah pencucian uang dan pendanaan terorisme, termasuk penerapan enhanced due diligence bagi nasabah berisiko tinggi seperti politically exposed persons (PEP) dan transaksi lintas batas yang berisiko tinggi. Secara umum, pengaturan customer due diligence di Indonesia sudah cukup ideal dan sesuai dengan rekomendasi Financial Action Task Force (FATF), bahkan dalam beberapa hal pengaturan penerapan customer due diligence di Indonesia jauh lebih lengkap dan efektif apabila dibandingkan dengan Amerika Serikat, antara lain dengan adanya Pengelolaan Investasi secara Terpadu (S-INVEST) dan Layanan Administrasi Prinsip Mengenali Nasabah. Hal ini inline dengan hasil Mutual Evaluation Review FATF terhadap Indonesia, dimana khusus terkait dengan technical compliance (kepatuhan teknis) terhadap Rekomendasi 10 tentang customer due diligence, Indonesia memperoleh rating largely compliant (LC).

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As Financial Service Providers, Investment Managers and Custodian Banks are required to implement customer due diligence on their clients. Within the framework of a mutual fund investment scheme, should customer due diligence be conducted separately by both the Investment Manager and Custodian Bank, or by either the Investment Manager or Custodian Bank alone? The implementation of customer due diligence by Investment Managers and Custodian Banks for mutual fund investors is an interesting topic to study and examine, particularly regarding the legal certainty of the existing regulations. Using doctrinal research methods with a micro-comparison approach, the author focuses on comparing Indonesia and the United States to answer questions about the regulation of customer due diligence implementation for mutual fund investors in both countries, and which regulation is ideal to be applied in Indonesia. The research findings indicate that in Indonesia, customer due diligence is carried out by the Investment Manager and then documented in the S-INVEST system managed by the Indonesian Central Securities Depository (KSEI). This data is then used by the Custodian Bank. Both Indonesia and the United States have adopted the recommendations of the Financial Action Task Force (FATF) to prevent money laundering and terrorism financing, including the implementation of enhanced due diligence for high-risk clients such as politically exposed persons (PEP) and high-risk cross-border transactions. In general, the customer due diligence regulations in Indonesia are quite ideal and in line with the FATF recommendations. In some aspects, the customer due diligence implementation regulations in Indonesia are even more comprehensive and effective compared to the United States, particularly with the presence of the Integrated Investment Management (S-INVEST) system and the Customer Due Diligence Administration Service. This is consistent with the results of the FATF Mutual Evaluation Review of Indonesia, where Indonesia received a largely compliant (LC) rating regarding technical compliance with Recommendation 10 on customer due diligence."

"ABSTRAKLaporan magang ini bertujuan untuk menelaah proses financial due diligence terhadap PT BBB dalam rangka akuisisi oleh PT AAA. Pembahasan meliputi prosedur pelaksanaan financial due diligence, proses identifikasi isu serta penjabaran mengenai isu-isu yang harus menjadi perhatian klien PT AAA . Analisis yang dilakukan berupa perbandingan antara teori Graham 2001 dengan praktik financial due diligence yang dilaksanakan PT PCIA dalam proses investigasi isu dan dalam proses verifikasi. Analisis ketiga menelaah batasan materialitas. Rekomendasi diberikan atas hasil analisis tersebut.

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ABSTRACTThis internship report aims to examine the financial due diligence of PT BBB within the context of acquisition by PT AAA. Discussions focus upon procedures for implementation of financial due diligence, the process of identifying issues and the elaboration of issues that should be the concern of the client PT AAA . The analyses consist of comparison between Graham 39 s theory 2001 and the practice of financial due diligence conducted by PT PCIA in the process of investigating the issues and verification. The third analysis examines the materiality. Recommendations are given based on the results of the analysis. "