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"Laporan magang ini bertujuan untuk melakukan refleksi diri atas pengalaman magang dan melakukan evaluasi atas verifikasi dokumen dan pengakuan tagihan pada PT RK. PT RK merupakan anak perusahaan dari PT X yang bergerak pada bidang konstruksi. Evaluasi pengendalian internal proses penagihan menggunakan komponen aktivitas pengendalian dari kerangka pengendalian internal COSO. Komponen aktivitas pengendalian yang dievaluasi terdiri dari verifikasi, rekonsiliasi, otorisasi dan persetujuan, pemisahan tugas pengendalian data utama, pengendalian supervisi, dan pengendalian teknologi. Setelah melakukan evaluasi, PT RK telah melaksanakan pengendalian internal dengan baik. Evaluasi juga dilakukan terhadap pengakuan tagihan PT RK. PT RK telah mengakui tagihan sesuai dengan PSAK 72. Berdasarkan refleksi diri dari pengalaman yang didapat saat program magang, hal yang harus ditingkatkan kembali adalah komunikasi, tanggung jawab dan semangat dalam bekerja, serta memperdalam ilmu pengetahuan terkait akuntansi dan keuangan.

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This internship report aims to conduct self reflection based on internship experience and evaluate the document verification and recognition of account receivable at PT RK. PT RK is a subsidiary of PT X which is engaged in the construction sector. Evaluation of the billing process internal control using the control activity component of the COSO internal control framework. The control activity components that were evaluated consisted of verification, reconciliation, authorization and approval, segregation of duties for main data control, supervisory control, and technology control. After conducting the evaluation, PT RK has a very good internal control implementation. Evaluation was also carried out on the recognition of PT RK’s billing. PT RK has acknowledged accordance with PSAK 72. After reflecting on the experience gained during the internship program, things that must be improved are communication, responsibility and enthusiasm for work, also deepening knowledge related to accounting and finance."

"Dokumen yang dikelola oleh masing-masing instansi atau perusahaan mempunyai peranan yang sangat penting terutama dokumen Standar Operasional Prosedur (SOP). Standar operasional prosedur (SOP) adalah pedoman atau acuan untuk melaksanakan tugas dan pekerjaan sesuai dengan fungsi dari pekerjaan tersebut. Dengan adanya SOP semua kegiatan di suatu perusahaan dapat terancang dengan baik. Standar Operasional Prosedur (SOP) yang dipetakan dalam pengamatan ini, bertujuan menjadi panduan tim Document Control untuk melakukan kegiatan distribusi dokumen SOP ke masing-masing departemen. Pengamatan dilakukan dengan mencocokkan dokumen yang ada di lapangan dengan master list SOP. Dokumen yang dicek meliputi nomor dokumen, nama dokumen, dan nomor revisi. Dilakukan pengamatan dicek masa berlaku dokumen dengan melihat nomor revisi yang ada di lapangan dengan nomor revisi yang terdapat di acuan master list SOP, apabila ada dokumen yang masih mempunyai nomor revisi lama, dilakukan penarikan dokumen SOP tersebut lalu dibuat dokumen dengan nomor revisi terbaru. Berdasarkan hasil observasi, dokumen yang tersedia di lapangan pada seluruh departemen PT. Kalbio Global Medika sudah mempunyai dokumen dengan revisi terbaru atau sudah sesuai dengan master list.

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Documents managed by each agency or company have a significant role, especially the Standard Operating Procedure (SOP) document. Standard operating procedures (SOP) are guidelines or references for carrying out tasks and jobs according to the function of the job. With the existence of SOP, all activities in a company can be well designed. The Standard Operating Procedure (SOP) in this observation aims to guide the Document Control team in distributing SOP documents to each department. Observations were made by matching the existing documents in the field with the SOP master list. Documents checked include document number, document name, and revision number. Observations were made to check the document's validity period by looking at the revision number in the field with the revision number contained in the SOP master list reference. If a document still has the old revision number, the SOP document is withdrawn, and a document with the latest revision number is created. Based on the results of observations, the documents are available in the field in all departments of PT. Kalbio Global Medika already has documents with the latest revisions or in accordance with the master list."

"Laporan Magang ini bertujuan untuk melakukan evaluasi atas tahapan pengecekan dokumen pendukung dalam proses uji tuntas keuangan pada PT Merlin. PT Merlin adalah sebuah perusahaan di Indonesia yang menyediakan jasa berupa data intelligence. Pengecekan dokumen pendukung dilakukan dengan mengecek kesesuaian data antara sampel jurnal transaksi dalam General Ledger milik PT Merlin dengan dokumen-dokumen pendukungnya. Evaluasi dilakukan dengan membandingkan kerangka evaluasi berupa uji tuntas secara umum serta uji tuntas keuangan menurut Howson (2003) dan Spedding (2008) dengan praktik di KAP Camelot. Evaluasi menunjukkan bahwa secara keseluruhan, proses yang dilakukan oleh Tim KAP Camelot di tahapan pengecekan dokumen pendukung dalam proses uji tuntas keuangan pada PT Merlin telah dapat membantu tercapainya tujuan serta kriteria uji tuntas keuangan yang baik. Rekomendasi untuk KAP Camelot yaitu mempertimbangkan untuk memodifikasi format template hasil pengecekan dokumen pendukung untuk meningkatkan efisiensi waktu dan ketepatan kerja.

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The purpose of this internship report is to evaluate the stages of supporting document checking in the financial due diligence process on PT Merlin. PT Merlin is a company in Indonesia that provides data intelligence services. The supporting document checking is by verifying the data between the transaction journal sample from PT Merlin's General Ledger with related supporting documents. The evaluation is by comparing the practice in KAP Camelot with the evaluation frameworks, which are the due diligence in general and financial due diligence by Howson (2003) and Spedding (2008). The result shows that overall, the process conducted by KAP Camelot's Team in the stages of the supporting document checking has been able to help the achievement of objectives and criteria of a proper financial due diligence. Recommendations for KAP Camelot is to consider modifying the template format used for supporting document checking results to improve time efficiency and work accuracy."

"Penelitian ini adalah mengenai pengamanan dokumen serta tahapan wewenang pejabat imigrasi dalam pengamanan dokumen yang menjadi celah penyebab terjadinya pemalsuan dokumen perjalanan Republik Indonesia. Penelitian ini menggunakan metode kualitatif, dimana akan berusaha untuk mengamati system pengamanan dokumen yang telah diterapkan dengan lebih rinci melihat setiap tahapan dalam pengamanan dokumen apakah ada celah dari wewenang yang dimiliki oleh pejabat imigrasi untuk digunakan dalam pemalsuan dokumen perjalanan republic Indonesia.Hasil pengolahan data dari hasil wawancara dan observasi di lapangan, dapat disimpulkan bahwa system pengamanan dokumen yang diterapkan sudah berjalan dengan baik namun tidak tertutup kemungkinan wewenang yang dimiliki dalam tahapan pengamanan menjadi celah penyebab pemalsuan dokumen perjalanan republic Indonesia. Kata Kunci: Dokumen Perjalanan, Pengamanan, Pemalsuan, dan wewenang

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This research document is about security and immigration officials stages authority in security documents be gap causes falsification of travel documents of the Republic of Indonesia. This study used qualitative methods, which will attempt to observe a document security system that has been implemented with a more detailed look at each stage in the security document whether there is a gap of authority held by immigration officials for use in falsifying travel documents republic of Indonesia.The results of the data processing of the results of interviews and observations in the field, it can be concluded that the security system has been applied to the document that goes well, but it was likely the authority vested in stages into a crevice causes security travel document forgery Indonesian republic."

"Laporan magang ini berisi evaluasi persiapan dokumen sidang formal oleh PT SPN dalam proses banding Pajak Penghasilan (PPh) Pasal 23 PT UHY. Pokok sengketa banding pajak dalam kasus ini adalah perbedaan perhitungan Dasar Pengenaan Pajak PPh Pasal 23 Terutang antara Wajib Pajak (PT UHY) dengan Direktorat Jenderal Pajak (DJP). Evaluasi yang dilakukan dalam laporan ini ditujukan untuk menilai kelengkapan dan keabsahan dokumen yang disiapkan oleh PT SPN sebagai kelengkapan administrasi banding di dalam sidang formal. Berdasarkan evaluasi yang dilakukan, praktik persiapan dokumen sidang formal oleh PT SPN dalam proses Banding PPh Pasal 23 PT UHY sudah efektif sesuai dengan peraturan yang berlaku. Selain evaluasi tersebut, laporan magang ini juga berisi refleksi diri penulis selama menjadi karyawan magang di PT SPN sehingga dapat dijadikan pembelajaran bagi perkembangan diri penulis di masa depan.

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This internship report contains an evaluation of the preparation of formal hearing documents by PT SPN in the PT UHY Income Tax Article 23 appeal process. The subject of dispute over the tax appeal in this case is the difference in the calculation of the Basic Tax Imposition of Article 23 Outstanding Income Tax between the Taxpayer (PT UHY) and the Directorate General of Taxes. The evaluation carried out in this report is aimed at assessing the completeness and validity of documents prepared by PT SPN as a complete administrative appeal in a formal hearing. Based on the evaluation carried out, the practice of preparing formal trial documents by PT SPN in PT UHY's Income Tax Article 23 Appeal process was effective in accordance with applicable regulations. In addition to this evaluation, this internship report also contains the author's self-reflection during his time as an apprentice at PT SPN so that it can be used as a lesson for the author's self-development in the future."

"Analisis risiko importasi melalui Sistem Penjaluran Dokumen Kepabeanan pada Direktorat Jenderal Bea dan Cukai (DJBC) belum memenuhi ambang batas hit rate best practice sebesar 40 persen. Berdasarkan wawancara dengan pemangku kepentingan dan tim pengembang, terdapat akar permasalahan belum adanya evaluasi implementasi Sistem Penjaluran Dokumen Kepabeanan. Tujuan penelitian ini adalah untuk mengetahui faktor-faktor tantangan dan hambatan yang memengaruhi efektivitas Sistem Penjaluran Dokumen Kepabeanan. Penelitian ini mengusulkan faktor tantangan dan hambatan dengan adanya kombinasi Strategy, Technology, Organization, People, Environment (STOPE) Framework serta model Cooper dan Zmud. Faktor tantangan menggunakan 16 kriteria dan enam dimensi sedangkan faktor hambatan menggunakan lima kriteria dan empat dimensi. Pendekatan kuantitatif menggunakan survei kepada pengguna Sistem Penjaluran Dokumen Kepabeanan pada kantor pusat dan lima kantor pelayanan besar. Pendekatan kualitatif dilakukan wawancara semi-terstruktur kepada lima narasumber sebagai pengelola Sistem Penjaluran Dokumen Kepabeanan untuk mengetahui tindak lanjut pada faktor hambatan. Jumlah responden sebanyak 118 responden yang dianalisis menggunakan metode Entropi untuk mengetahui bobot pada kriteria. Hasil penelitian ini terpilih lima kriteria dengan lima dimensi pada faktor tantangan meliputi kriteria single window approach dari dimensi Technology, kriteria clear goal/strategy dari dimensi Strategy, kriteria variety of tasked covered dari dimensi Task, kriteria social background dari dimensi Environment, dan kriteria risk management approach dari dimensi Organization. Faktor hambatan terpilih lima kriteria dengan empat dimensi meliputi kriteria ICT infrastructure dari dimensi Environment, kriteria sufficiency of skilled workers dari dimensi People, kriteria security and privacy issues dan e-connectivity project dari dimensi Technology, serta kriteria political commitment dari dimensi Strategy.

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The import risk analysis through the Customs Document Tracking System at the Directorate General of Customs and Excise (DGCE) has not met the threshold for the best practice hit rate of 40 percent. Based on interviews with stakeholders and the development team, there is a root cause in the absence of an evaluation of the Customs Document Tracking System's implementation. This study aims to determine the factors that influence the challenges and barriers that affect the Customs Document Tracking System's effectiveness. This study proposes the challenges and barriers to system implementation with a combination of the Strategy, Technology, Organization, People, Environment (STOPE) Framework with the Cooper and Zmud models. The challenge factor uses 16 criteria and six dimensions, while the barrier factor uses five criteria and four dimensions. The quantitative approach uses a survey of users of the Customs Document Tracking System at the head office and five principal service offices. The qualitative approach was carried out by semi-structured interviews with five experts as managers of the Customs Document Tracking System to determine the follow-up barrier factors. The respondents were 118 respondents who were analyzed using the Entropy method to determine the criteria' weight. The results of this study selected five criteria with five dimensions on the challenge factors including the single-window approach criteria from the Technology dimension, the clear goal/strategy criteria from the Strategy dimension, the variety of tasked covered criteria from the Task dimension, the social background criteria from the Environment dimension, and the risk management approach criteria from the Organization dimension. In the barrier factors, the researcher selected five criteria in four dimensions, including ICT infrastructure criteria from the Environment dimension, the sufficiency of skilled workers criteria from the People dimension, the security and privacy issues and project e-connectivity criteria from the Technology dimension, as well as the political commitment criteria from the Strategy dimension."

"Verifikasi merupakan tugas baru bagi Account Representative. Skripsi ini meneliti kompetensi account representative dalam menjalankan tugas verifikasi. Penelitian ini menggunakan teori kompetensi, analisis pekerjaan, manajemen sumber daya manusia dan pemeriksaan pengawasan. Penelitian ini bersifat kualitatif dengan studi literatur dan wawancara mendalam. Hasil penelitian menunjukkan kompetensi account representative dalam melaksanakan tugas verifikasi kurang memadai. Masalah yang dihadapi account representative dalam melaksanakan tugas verifikasi adalah jumlah account representative yang kurang untuk dapat menangani wajib pajak dengan efisien dan juga jumlah diklat sebagai bekal pendidikan account presentative yang sedikit kuotanya.

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Verification is a new task for Account Representative. This thesis examines account representative competence in performing the verification role. This study uses the competence theory, job analysis theory, human resource management theory and account representative task theory. This study is a qualitative research with literature study and interviews. The results show account representative incompetence in performing verification role. Problems that encountered in implementing the account representative verification task is the number of account representative is not sufficient in handling tax payers and the training amount is not sufficient too."

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Fokus penelitian ini adalah manajemen dokumen orang hilang sebagai respons bencana. Tujuan dari tulisan ini adalah untuk mengidentifikasi makna manajemen dokumen dalam menanggapi bencana dalam kasus orang hilang di Timor Leste. Hasil analisis menghasilkan tiga perhatian seperti 1) dokumen tentang orang hilang, 2) manajemen dokumen tentang pencarian orang hilang yang sedang berlangsung, 3) makna dokumen orang hilang dan manajemen dokumen yang dicakup dari penanggulangan bencana sebagai kegiatan pada tahap respons. Analisis dilakukan dengan menghubungkan konsep manajemen dokumen, orang hilang, manajemen bencana. Untuk mendapatkan makna dari masalah ini, penulis melakukan studi kasus kualitatif pada Komite Palang Merah Internasional (ICRC) yang sering terlibat dalam manajemen bencana terkait dengan konflik bersenjata. Teknik pengumpulan data dilakukan dengan pengamatan langsung terhadap kantor ICRC di Jakarta dan Dili melalui wawancara dengan menggunakan informan yang terdiri dari staf sebagai pengelola dokumen yang terlibat dan keluarga orang hilang yang telah dibantu oleh organisasi. Temuan mengidentifikasi pentingnya dokumen sebagai media yang mengembalikan kehidupan orang hilang setelah konflik Timor-Leste berakhir. ICRC bertindak sebagai pusat dokumentasi yang menyediakan sumber informasi yang terkait dengan orang hilang untuk memfasilitasi kegiatan pencarian. Sejalan dengan manajemen dokumen, fungsi kontrol muncul karena upaya dalam melindungi dan menghidupkan kembali masalah, orang, kegiatan, dan peristiwa. Pengelolaan dokumen melalui sejumlah proses mulai dari penciptaan, penggunaan, deskripsi, indeks, klasifikasi, penyimpanan, akses dan temu kembali, hingga pengawasan. Pengelolaan dilakukan terhadap dokumen karena terkandung isi yang sensitif, konfidensial, pembuktian, orisinalitas, dan hiraerki. Temuan ini juga menunjukkan bahwa perhatian utama organisasi adalah untuk mengelola dokumen untuk mencapai tujuannya seperti yang ditunjukkan oleh ICRC sebagai organisasi kemanusiaan dalam menanggapi pencarian orang hilang sebagai akibat dari konflik. Singkatnya, penelitian ini mengusulkan wawasan baru ke dalam studi dokumen melalui paparan proses manajemen dokumen orang hilang yang akan mendukung bentuk tahap respons terhadap bencana yang terjadi di Timor-Leste.

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The focus of this study is missing persons document management as disaster response. The purpose of this paper is to identify the meaning of document management in response to disasters in the case of missing people of Timor-Leste. The outcomes of analysis yielded three concerns such as 1) documents about missing persons, 2) document management about searching missing persons in progress, 3) the meaning of documents of missing persons and document management that covered from disaster management as an activity on the response stage. The analysis was carried out by linking the concept of document management, missing persons, disaster management. To get the meaning of the issue, the author conducted a qualitative case study on the International Committee of the Red Cross (ICRC) which is often involved in disaster management related to armed conflict. Data collection techniques were carried out by direct observation of the ICRC offices in Jakarta and Dili through interviews using informants consisting of staff as managers of the documents involved and the families of missing people who had been assisted by the organization. The findings identified the importance of the document as a media that gave back the lives of missing persons after the Timor-Leste conflict ended. The ICRC acts as a documentation center that provides information resources related to missing people to facilitate search activities. In line with document management, the control function arises because of an interest in protecting and reviving problem, people, activities, and events. The assessments on the proposed processes of missing persons’ document management are ranging from creation, description and use, storage and maintenance, index and classification, storage, access and retrieval, to supervision. Management is carried out on documents due to its originality, confidentiality, evidence, hierarchy, and sensitivity contents. The findings also suggest that the primary concern of the organization is to manage documents to achieve its objectives as indicated by the ICRC as a humanitarian organization in response to the search for missing persons as a result of the conflict. To sum up, this study proposes a new insight into the study of documents through exposure to the missing persons’ document management process that will support a form of response stage to the disaster that occurred in Timor-Leste.

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"[Penelitian ini membahas mengenai potensi ekstensifikasi bea meterai atasdokumen elektronik. Penelitian dilakukan dengan menggunakan pendekatankualitatif dan termasuk dalam penelitian cross sectional dengan teknikpengumpulan data berupa studi kepustakaan dan wawancara. Data tersebutdianalisis menggunakan teknik analisis data kualitatif. Hasil penelitianmenunjukan bahwa terdapat potensi ekstensifikasi objek bea meterai yang dapatdikembangkan dengan melakukan amandemenUndang-Undang Nomor 13 Tahun1985 tentang Bea Meterai. Bea meterai dapat dikenakan atas dokumen elektronik,tetapi perlu melihat batasannya, yaitu kemampuan objek tersebut dapat diawasipemerintah.;This research discusses the potential of stamp duty extensification over electronicdocuments. The research was conducted by a qualitative approach and crosssectionalresearch with data collection techniques as literature study andinterview. The data is analyzed by qualitative data analysis techniques. Researchoutput shows that there is potention which can be developed by doing amendmentat Law Number 13 Year 1985 on Stamp Duty. Stamp duty can be collected forelectronic document, but is limited for the object itself which can be controlled bythe government.;This research discusses the potential of stamp duty extensification over electronicdocuments. The research was conducted by a qualitative approach and crosssectionalresearch with data collection techniques as literature study andinterview. The data is analyzed by qualitative data analysis techniques. Researchoutput shows that there is potention which can be developed by doing amendmentat Law Number 13 Year 1985 on Stamp Duty. Stamp duty can be collected forelectronic document, but is limited for the object itself which can be controlled bythe government., This research discusses the potential of stamp duty extensification over electronicdocuments. The research was conducted by a qualitative approach and crosssectionalresearch with data collection techniques as literature study andinterview. The data is analyzed by qualitative data analysis techniques. Researchoutput shows that there is potention which can be developed by doing amendmentat Law Number 13 Year 1985 on Stamp Duty. Stamp duty can be collected forelectronic document, but is limited for the object itself which can be controlled bythe government.]"

"[Meningkatnya kebutuhan akan jasa Notaris maupun PPAT dalampembuatan akta autentik, tidak menutup kemungkinan bahwa penghadap yang membutuhkan jasa Notaris selaku PPAT memiliki I’tikad tidak baik, salah satunya adalah dengan pemberian dokumen palsu kepada Notaris selaku PPAT guna pembuatan akta autentik. Hal ini tidak jarang menimbulkan permasalahan hukum yang menyebabkan Notaris selaku PPAT ikut didudukan atas permasalahan tersebut. Penelitian ini menganalisa mengenai tindakan hukum yang dilakukan suami yang menjaminkan harta bersama perkawinan tanpa persetujuandan sepengetahuan istrinya, dengan memberikan dokumen palsu berupa surat persetujuan istri guna pembuatan akta autentik dan juga untuk mengetahui bentuk perlindungan hukum terhadap Notaris selaku PPAT dalam hal pemberian dokumen palsu berupa surat persetujuan istri untuk melakukan tindakan hukum terkait harta bersama perkawinan tersebut. Penelitian ini berbentuk yuridis normatif dengan menggunakan data sekunder dan Metode analisa data yangdigunakan adalah secara kualitatif. Dari hasil penelitian diperoleh kesimpulan bahwa tindakan hukum yang dilakukan suami terkait harta bersama perkawinannya tanpa persetujuan dan sepengetahuan istrinya adalah tidak sah/cacat hukum dan tidak sesuai dengan ketentuan Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan. Tindakan hukum yang dilakukan oleh suami dengan memberikan dokumen palsu kepada Notaris selaku PPAT berupa surat persetujuan istri memenuhi unsur-unsur dalam pasal 263 KUHP dan Pasal 264 KUHP dan selama Notaris selaku PPAT sudah melaksanakan tugas jabatannya sesuai dengan aturan yang berlaku, Notaris selaku PPAT tidak dapat disalahkan karena Notaris selaku PPAT tidak mungkin membuat suatu akta yang mengandung cacat hukum dengan disengaja. Maka, bentuk perlindungan hukum terhadap Notaris selaku PPAT terkait dokumen palsu antara lain melakukan penyuluhan hukum, pengenalan penghadap khususnya dalam hal dokumen yang diberikan penghadap serta perlunya sikap kehati-hatian dalam hal pemeriksaan dokumen yang diberikan penghadap.;The increasing needs of service of Notary and PPAT to create an authentic deed do not necessarilly close the possibilty for the parties (penghadap) who have bad intention, for example, providing a false document to the Notary as a PPAT inorder to create an authentic deed. The implication of this problem in the future could cause the Notary who also act as a PPAT is accused. This research is to analyze about a husband who use their sharing property of marriage as a warranty without permission and approval from his wife, and the husband provide a false document which is the approval letter from wife to the Notary as a PPAT to create an authentic deed, and to understand the form of legal protection towards theNotary as a PPAT in terms of providing a false document which is the approval letter from wife to do legal action related to the sharing property of marriage. This study is conducted in a yuridis normative by using secondary data and inference concluded qualitatively. The research concluded that the legal action taken by husband related their sharing property of marriage without permission and approval from his wife by providing false document to the Notary as a PPAT is invalid or legally flawed, and not in accordance with the provisions of Article 36paragraph 1 Law No. 1 of 1974 on Marriage. Due to the legal action taken by the husband by providing false documents which is the approval letter from wife to Notary as a PPAT met the elements in article 263 KUHP an d article 264 KUHP, and as long as the Notary as a PPAT do their duties in accordance with applicable rules, they can not be blamed because it does not possible to make a legal disability certificate intentionally. The form of legal protection against the Notaryas a PPAT related to false documents are legal counseling, The introduction of the parties (penghadap) especially in terms of document given by the parties and also need attitude of prudence in terms of examination of documents provided by the parties (penghadap)., The increasing needs of service of Notary and PPAT to create an authenticdeed do not necessarilly close the possibilty for the parties (penghadap) who havebad intention, for example, providing a false document to the Notary as a PPAT inorder to create an authentic deed. The implication of this problem in the futurecould cause the Notary who also act as a PPAT is accused. This research is toanalyze about a husband who use their sharing property of marriage as a warrantywithout permission and approval from his wife, and the husband provide a falsedocument which is the approval letter from wife to the Notary as a PPAT to createan authentic deed, and to understand the form of legal protection towards theNotary as a PPAT in terms of providing a false document which is the approvalletter from wife to do legal action related to the sharing property of marriage. Thisstudy is conducted in a yuridis normative by using secondary data and inferenceconcluded qualitatively. The research concluded that the legal action taken byhusband related their sharing property of marriage without permission andapproval from his wife by providing false document to the Notary as a PPAT isinvalid or legally flawed, and not in accordance with the provisions of Article 36paragraph 1 Law No. 1 of 1974 on Marriage. Due to the legal action taken by thehusband by providing false documents which is the approval letter from wife toNotary as a PPAT met the elements in article 263 KUHP an d article 264 KUHP,and as long as the Notary as a PPAT do their duties in accordance with applicablerules, they can not be blamed because it does not possible to make a legaldisability certificate intentionally. The form of legal protection against the Notaryas a PPAT related to false documents are legal counseling, The introduction of theparties (penghadap) especially in terms of document given by the parties and alsoneed attitude of prudence in terms of examination of documents provided by theparties (penghadap).]"