Hasil Pencarian  ::  Simpan CSV :: Kembali

Hasil Pencarian

Ditemukan 140712 dokumen yang sesuai dengan query
cover
Siahaan, Riris Cantika
"Laporan ini bertujuan untuk mengevaluasi proses vouching dan konfirmasi pada Badan Pemeriksa Keuangan Sumatera Utara terhadap hibah dan bantuan sosial atas LKPD unaudited kabupaten TS. Kegiatan vouching dan konfirmasi digunakan untuk menguji asersi keterjadian dan akurasi. Hasil praktek magang berupa proses vouching dan konfirmasi oleh Badan Pemeriksa Keuangan Sumatera Utara sudah sesuai dengan panduan prosedur pemeriksaan yang dikeluarkan oleh Badan Pemeriksa Keuangan Republik Indonesia.

This report aims to evaluate the process of vouching and confirmation of The Audit Board of the North Sumatra for grants and social aid for TS’s unaudited Report on Local Governments Finances. Vouching and confirmation activities were used to test occurrence and accuracy. The results is in the form of a vouching and confirmation process by The Audit Board of the North Sumatra are in accordance with the audit procedure guidelines issued by The Audit Board Of Republic Of Indonesia.
"
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2021
TA-pdf
UI - Tugas Akhir  Universitas Indonesia Library
cover
Yufenni
"Laporan magang ini membahas mengenai evaluasi prosedur konfirmasi, vouching, dan dokumentasi konfirmasi bank untuk akun kas dan kas ekuivalen PT ABC di KAP XYZ untuk membuktikan bahwa prosedur yang dilakukan oleh tim audit KAP XYZ telah sesuai dengan standar audit yang berlaku dan teori audit terkait serta bukti audit berupa dokumen laporan konfirmasi bank yang dikumpulkan untuk mendukung konfirmasi bank telah benar sesuai dengan standar audit sehingga dapat menjadi dasar bagi PT ABC untuk melaksanakan prosedur audit selanjutnya dan memberikan opini audit atas laporan keuangan PT ABC. Kesimpulan dari laporan magang ini adalah prosedur konfirmasi, vouching, dan dokumentasi konfirmasi bank untuk akun kas dan kas ekuivalen PT ABC di KAP XYZ yang dilakukan telah sesuai dengan standar audit yang berlaku dan teori audit terkait.

This internship report discusses the evaluation of confirmation, vouching, and documentation of bank confirmation for PT ABC’s cash and cash equivalent account in KAP XYZ to prove that the procedures carried out by the audit team of KAP XYZ are in accordance with the applicable audit standards and related audit theory and that audit evidence such as bank confirmation report that has been collected to support the bank confirmation by KAP XYZ is in accordance with the auditing standards so that it can be the basis for PT ABC to carry out further audit procedures and provide an audit opinion for PT ABC’s financial statement. The conclusion of this internship report is the confirming, vouching, and documenting bank confirmation procedures for PT ABC’s cash and cash equivalent account in KAP XYZ have been carried out in accordance with the applicable auditing standards and related audit theory."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2021
TA-pdf
UI - Tugas Akhir  Universitas Indonesia Library
cover
Senna Sanguevara Sattvadharma
"Laporan magang ini mengevaluasi salah satu bagian dari pengujian audit substantif liabilitas, yaitu prosedur audit terkait pencarian kewajiban yang belum dicatat atau Search for Unrecorded Liabilities (SURL) oleh KAP JJK pada PT ABC untuk periode yang berakhir pada 31 Desember 2023. PT ABC adalah perusahaan yang bergerak di industri pertambangan batu bara. Prosedur yang dilakukan selama magang dalam pengujian SURL adalah penentuan sampel dan vouching. Hasil dari pengujian tersebut adalah seluruh transaksi yang diuji telah dicatat dengan sesuai standar yang berlaku. Hasil evaluasi menunjukkan bahwa pelaksanaan prosedur pencarian kewajiban yang belum dicatat di KAP JJK telah sesuai dengan kerangka evaluasi Arens, et.al. (2023) serta standar audit SA 315, 500, dan 530.

This internship report evaluates a specific aspect of substantive audit testing of liabilities, namely the audit procedure related to the Search for Unrecorded Liabilities (SURL) by KAP JJK at PT ABC for the period ending December 31, 2023. PT ABC is a company operating in the coal mining industry. The procedures conducted during the internship for the SURL testing included sample determination and vouching. The results of this testing indicated that all transactions examined were recorded in accordance with applicable standards. The evaluation results show that the implementation of the search for unrecorded liabilities procedure at KAP JJK was in accordance with the evaluation framework by Arens, et al. (2023) as well as audit standards SA 315, 500, and 530."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2024
TA-pdf
UI - Tugas Akhir  Universitas Indonesia Library
cover
Keizia Vitradijane Darmawan
"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit yang dilakukan oleh KAP VYZ atas Prosedur Konfirmasi Eksternal pada Konfirmasi Bank dan Solicitor PT Bank LRD dan PT Bank MAD periode 31 Desember 2021 dan membandingkan praktik audit dengan teori dan standar audit yang berlaku serta pencapaian asersi atas prosedur konfirmasi eksternal. Aktivitas terkait untuk melakukan prosedur konfirmasi eksternal mencakup informasi yang diminta atau dikonfirmasi, memilih pihak yang tepat untuk dikonfirmasi, merancang permintaan konfirmasi dan mengirim permintaan, termasuk permintaan tindak lanjut, kepada pihak yang dikonfirmasi. Berdasarkan hasil evaluasi, prosedur konfirmasi eksternal konfirmasi bank dan solicitor PT Bank LRD dan PT Bank MAD secara keseluruhan telah sesuai dengan teori yang relevan dan standar yang berlaku.

This internship report aims to evaluate the audit procedures carried out by VYZ Public Accounting Firm on External Confirmation Procedures on Bank and Solicitor Confirmation of PT Bank LRD and PT Bank MAD for the period December 31, 2021 and compare audit practices with applicable audit theory and standards as well as the achievement of assertions on the external confirmation procedures. The related activities to perform external confirmation procedures include specify requested or confirmed information, select an appropriate party to confirm, design a confirmation request and send requests, including follow-up requests, to confirmed parties. Based on the evaluation results, the external confirmation procedures bank and solicitor confirmation of PT Bank LRD and PT Bank MAD as a whole are in accordance with the relevant theory and applicable standards."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2022
TA-pdf
UI - Tugas Akhir  Universitas Indonesia Library
cover
Muhammad Avisena
"Laporan magang ini bertujuan mengevaluasi prosedur vouching atas akun beban operasi satker DEF dari KAP XYZ. Satker DEF adalah instansi pemerintah yang bergerak di bidang pengelolaan barang tambang berdasar kontrak kerjasama. Laporan magang ini membahas kesesuaian antara prosedur vouching yang dilakukan oleh KAP XYZ dengan teori dan standar audit yang berlaku. Prosedur vouching yang dilakukan merupakan tahapan test of detail, untuk menguji asersi existence yang menunjukkan bahwa transaksi benar-benar terjadi dan asersi completeness yang menunjukkan bahwa transaksi dicatat secara lengkap. Berdasarkan proses vouching yang dilakukan, KAP XYZ belum sepenuhnya menerapkan prosedur vouching sesuai dengan teori karena KAP XYZ tidak melakukan pemeriksaan komponen otorisasi tanda tangan pada sampel dokumen yang diperiksa.

This report aimed to explain the evaluation of vouching procedure performed by KAP XYZ on operating expense account of DEF working unit. DEF working unit is a government entity that operate in the exploitation of mining commodity based on collaboration agreement. This report discussing the compatibility of vouching procedure from KAP XYZ in accordance to the theory and audit standard, as well as evaluation of self-reflection that has been obtained during the internship program. The vouching procedure was done in part of test of detail, to testing the existence assertion which indicate that the transaction is actually happen and completeness assertion which indicate that the transaction has been recorded completely. Based on the vouching activity that has been performed, KAP XYZ does not completelt applying vouching procedure in accordance to the teori that has been as KAP XYZ does not verify the authorization component in
sample document.
"
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2020
TA-pdf
UI - Tugas Akhir  Universitas Indonesia Library
cover
Normaeni Endah Iswarni
"[Pengertian hibah yang diatur dalam Pasal 1666 KUH Perdata adalah
perjanjian yang dilakukan oleh penghibah ketika masih hidup untuk
memberikan suatu barang dengan cuma-cuma kepada penerima hibah dan
tidak dapat ditarik kembali. Kata-kata “tidak dapat ditarik kembali” ini
berarti pencabutan hibah baru dapat dilakukan jika penerima hibah
memberi persetujuan kepada pemberi hibah. Syarat dan tata cara untuk
melakukan hibah adalah harus dengan akta notaris untuk objek hibah
berupa benda bergerak seperti disebutkan dalam Pasal 1682 KUH
Perdata, dan dengan akta PPAT untuk tanah dan bangunan seperti yang
disebutkan dalam Pasal 37 ayat (1) PP No. 24/1997. Yang akan
dibicarakan dalam tesis ini adalah bagaimana syarat-syarat untuk
pembuatan akta hibah terutama terhadap barang tetap (tanah) serta tata
cara pencabutan terhadap akta hibah otentik, dan bagaimana akibat
hukum terhadap pembatalan akta hibah yang dilakukan dengan surat
pernyataan pencabutan yang dibuat di bawah tangan dan diwaarmerking
oleh Notaris. Metode yang digunakan dalam penelitian ini adalah metode
kualitatif yang berbentuk yuridis normatif untuk memberikan
pemahaman mengenai analisis terhadap implikasi pembatalan akta hibah
secara sepihak dengan surat pernyataan di bawah tangan yang diwaarmerking dan
peralihan hak atas tanah yang dibuat tanpa akta PPAT. Hibah atas barang tetap
(tanah) yang dibuat tanpa akta PPAT tidak menyebabkan perbuatan
hukum hibahnya menjadi batal atau akta hibahnya menjadi tidak sah,
karena hal ini hanya menyangkut akta hibahnya saja, sedangkan untuk
pendaftaran peralihan haknya dapat dibuat kembali di hadapan PPAT
yang nantinya digunakan sebagai dasar untuk peralihan hak ke Kantor
Pertanahan. Akta hibah yang telah memenuhi persyaratan pembuatan
akta otentik sebagaimana dimaksud dalam Pasal 1868 KUH Perdata maka
pembatalannya tidak dapat dilakukan secara sepihak dengan surat
pernyataan di bawah dan diwaarmerking, melainkan harus diajukan ke
pengadilan umum. Dengan demikian, surat pernyataan pembatalan akta
hibah yang dibuat di bawah tangan tersebut adalah tidak sah dan batal
demi hukum.;The definition of grant provided for in Article 1666 of the Civil Code is an
agreement made by grantor while still alive to give an item for free to grantees
and irrevocable. The words "irrevocable" means repeal the new grant can be done
if the grantee to give consent to the grantor. Requirements and procedures to carry
out the grant is to be the object of a notarial deed for a grant in the form of
moving objects as mentioned in Article 1682 Civil Code, and the PPAT deed for
the land and buildings as mentioned in Article 37 paragraph (1) PP 24/1997.
Which will be discussed in this thesis is how the conditions for the grant deed,
especially against goods fixed (ground) as well as the procedure for revocation of
the authentic grant deed, and how the legal consequences of the cancellation of
the grant deed performed by a letter of revocation declaration made under the
hand and waarmerkened by Notary. The method used in this study is a qualitative
method in the form of normative to provide an understanding of the analysis of
the implications of the cancellation of the deed of grant unilaterally by waiver
under waarmerken hands and transfer of rights on land made without PPAT deed.
Grants of goods fixed (ground) are made without PPAT deed does not lead to
legal action grants will be canceled or deed grants become invalid, because it
concerns only its grant deed alone, while for the registration of transfer of rights
can be made back before PPAT that will be used as the basis for the transfer of
rights to the Land Office. Grant deed that has met the requirements of making
authentic document as referred to in Article 1868 of the Civil Code, the
cancellation can not be done unilaterally by the letter of the statement below and
under waarmerken, but should be brought to public trial. Thus, a statement of
cancellation of the deed grants made under the hand is invalid and void.;The definition of grant provided for in Article 1666 of the Civil Code is an
agreement made by grantor while still alive to give an item for free to grantees
and irrevocable. The words "irrevocable" means repeal the new grant can be done
if the grantee to give consent to the grantor. Requirements and procedures to carry
out the grant is to be the object of a notarial deed for a grant in the form of
moving objects as mentioned in Article 1682 Civil Code, and the PPAT deed for
the land and buildings as mentioned in Article 37 paragraph (1) PP 24/1997.
Which will be discussed in this thesis is how the conditions for the grant deed,
especially against goods fixed (ground) as well as the procedure for revocation of
the authentic grant deed, and how the legal consequences of the cancellation of
the grant deed performed by a letter of revocation declaration made under the
hand and waarmerkened by Notary. The method used in this study is a qualitative
method in the form of normative to provide an understanding of the analysis of
the implications of the cancellation of the deed of grant unilaterally by waiver
under waarmerken hands and transfer of rights on land made without PPAT deed.
Grants of goods fixed (ground) are made without PPAT deed does not lead to
legal action grants will be canceled or deed grants become invalid, because it
concerns only its grant deed alone, while for the registration of transfer of rights
can be made back before PPAT that will be used as the basis for the transfer of
rights to the Land Office. Grant deed that has met the requirements of making
authentic document as referred to in Article 1868 of the Civil Code, the
cancellation can not be done unilaterally by the letter of the statement below and
under waarmerken, but should be brought to public trial. Thus, a statement of
cancellation of the deed grants made under the hand is invalid and void.;The definition of grant provided for in Article 1666 of the Civil Code is an
agreement made by grantor while still alive to give an item for free to grantees
and irrevocable. The words "irrevocable" means repeal the new grant can be done
if the grantee to give consent to the grantor. Requirements and procedures to carry
out the grant is to be the object of a notarial deed for a grant in the form of
moving objects as mentioned in Article 1682 Civil Code, and the PPAT deed for
the land and buildings as mentioned in Article 37 paragraph (1) PP 24/1997.
Which will be discussed in this thesis is how the conditions for the grant deed,
especially against goods fixed (ground) as well as the procedure for revocation of
the authentic grant deed, and how the legal consequences of the cancellation of
the grant deed performed by a letter of revocation declaration made under the
hand and waarmerkened by Notary. The method used in this study is a qualitative
method in the form of normative to provide an understanding of the analysis of
the implications of the cancellation of the deed of grant unilaterally by waiver
under waarmerken hands and transfer of rights on land made without PPAT deed.
Grants of goods fixed (ground) are made without PPAT deed does not lead to
legal action grants will be canceled or deed grants become invalid, because it
concerns only its grant deed alone, while for the registration of transfer of rights
can be made back before PPAT that will be used as the basis for the transfer of
rights to the Land Office. Grant deed that has met the requirements of making
authentic document as referred to in Article 1868 of the Civil Code, the
cancellation can not be done unilaterally by the letter of the statement below and
under waarmerken, but should be brought to public trial. Thus, a statement of
cancellation of the deed grants made under the hand is invalid and void., The definition of grant provided for in Article 1666 of the Civil Code is an
agreement made by grantor while still alive to give an item for free to grantees
and irrevocable. The words "irrevocable" means repeal the new grant can be done
if the grantee to give consent to the grantor. Requirements and procedures to carry
out the grant is to be the object of a notarial deed for a grant in the form of
moving objects as mentioned in Article 1682 Civil Code, and the PPAT deed for
the land and buildings as mentioned in Article 37 paragraph (1) PP 24/1997.
Which will be discussed in this thesis is how the conditions for the grant deed,
especially against goods fixed (ground) as well as the procedure for revocation of
the authentic grant deed, and how the legal consequences of the cancellation of
the grant deed performed by a letter of revocation declaration made under the
hand and waarmerkened by Notary. The method used in this study is a qualitative
method in the form of normative to provide an understanding of the analysis of
the implications of the cancellation of the deed of grant unilaterally by waiver
under waarmerken hands and transfer of rights on land made without PPAT deed.
Grants of goods fixed (ground) are made without PPAT deed does not lead to
legal action grants will be canceled or deed grants become invalid, because it
concerns only its grant deed alone, while for the registration of transfer of rights
can be made back before PPAT that will be used as the basis for the transfer of
rights to the Land Office. Grant deed that has met the requirements of making
authentic document as referred to in Article 1868 of the Civil Code, the
cancellation can not be done unilaterally by the letter of the statement below and
under waarmerken, but should be brought to public trial. Thus, a statement of
cancellation of the deed grants made under the hand is invalid and void.]"
Universitas Indonesia, 2015
T44074
UI - Tesis Membership  Universitas Indonesia Library
cover
Hesti Dianingrum
"Skripsi ini membahas pengaturan dan pelaksanaan belanja hibah di Pemerintah Indonesia. Belanja hibah yang tertuang dalam Undang-undang, Peraturan Pemerintah maupun Peraturan Menteri, dibandingkan dengan belanja serupa dalam GFS Manual 2001. Selain itu dibandingkan juga dengan belanja serupa dalam Pemerintah Australia dan Amerika. Selanjutnya, dalam penelitian ini juga membandingkan pengaturan dan komponen belanja hibah dengan belanja bantuan sosial. Perbandingan ini dilakukan dalam tataran regulasi dan aplikasi dalam Laporan Keuangan. Dalam penelitian ini diungkapkan bahwa komponen grants dalam GFS Manual 2001 termasuk ke dalam komponen belanja hibah di Indonesia, grants di Australia dan assistance and subsidies di Amerika. Selain itu komponen dalam tiga negara tersebut mencakup komponen lain dimana dalam GFS Manual 2001 termasuk ke dalam kelompok belanja yang lain. Sedangkan dari perbandingan hibah dan bantuan sosial, ditemukan bahwa lembaga keagamaan dan lembaga sosial masuk ke dalam kedua jenis belanja tersebut. Sehingga pada pelaksanaannya banyak ditemukan kesalahan penganggaran pada belanja hibah terutama pada pemerintah daerah.

This study analyzes about regulation and application grant expense in Indonesian government. Grants expenditure that described in statute, regulations issued by government and regulations issued by ministry, will be compared with the similar expenditure in GFS Manual 2001, US and Australian government standard of expenditure. This grant also will be compared with social assistance expense. The comparations are between the regulation and also the application in Indonesian Government Financial Report. The result shows that grant componen in GFS Manual 2001 are also as a part of grants in Indonesia, United States and Ausralia. But in all of this country, they have other componen in grants that excluded in grants, but include in other expense at GFS Manual 2001. The comparations between grant and social assistance show that there are similar organizations or institutions that can be include as receiver of both expense. It was caused a lot of miss in budgeting of grants expense can be founded especially in local government report."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2011
S-Pdf
UI - Skripsi Open  Universitas Indonesia Library
cover
Warto, compiler
Yogyakarta: Departemen Sosial B2P3KS, 2007
361.3 WAR u
Buku Teks  Universitas Indonesia Library
cover
cover
Andi Ahmad Reza Azhari
"Sengketa keabsahan hibah atas tanah harus memperhatikan hukum yang berlaku bagi para pihak maupun hukum atas obyek perkara dan pembuktian. Hal demikian namun tidak dipertimbangkan dengan cermat oleh Majelis Hakim pada tiap-tiap tahap peradilan agama dan pada tingkat kasasi gugatan atas sengketa hibah tanah dibatalkan dan perkara dinyatakan tidak dapat diterima namun tidak mempertimbangkan aspek materiil pada perkara a quo. Oleh karena itu permasalahan yang dikaji dalam penelitian ini adalah mengenai pertimbangan Majelis Hakim mengenai keabsahan hibah tanah yang melebihi satu pertiga harta pemberi hibah dan status kepemilikan harta hibah pada putusan a quo. Untuk menjawab permasalahan digunakan bentuk penelitian yuridis-normatif dengan pendekatan peraturan perundang-undangan dan putusan yang dianalisis secara kualitatif. Hasil penelitian menemukan bahwa pertimbangan Majelis Hakim adalah kurang tepat karena tidak cermat dalam melihat pembuktian Para Penggugat dan status harta hibah adalah tetap berada pada penerima hibah. Berdasarkan hal tersebut, PPAT hendaknya memastikan identitas lengkap penghadap terkait kewenangan dan keberlakuan hukum, serta memastikan bahwa hibah adalah tidak lebih dari 1/3 harta pemberi hibah yang mana para pihak dalam hibah juga dapat mengajukan perhitungan nilai harta pemberi hibah melalui bantuan profesional.

Disputes over the validity of grants on land must take into account the law that applies to the parties as well as the law on the object of the case and evidence. However, this matter was not carefully considered by the Panel of Judges at each stage of the religious court and at the cassation level the lawsuit over the land grant dispute was canceled and the case was declared unacceptable but did not consider the material aspects of the a quo case. Therefore, the problem studied in this research is regarding the consideration of the Panel of Judges regarding the validity of the land grant which exceeds one third of the grantor's property and the status of ownership of the grant property in the a quo decision. To answer the problems used a form of juridical-normative research with an approach to legislation and decisions that were analyzed qualitatively. The results of the study found that the consideration of the Panel of Judges was inaccurate because they were not careful in looking at the evidence of the Plaintiffs and the status of the grant assets remained with the recipient of the grant. Based on this, the PPAT should ensure the complete identity of the appearers regarding the authority and enforceability of the law, and ensure that the grant is no more than 1/3 of the assets of the grantor in which the parties to the grant can also apply for the calculation of the value of the grantor's assets through professional assistance."
Depok: Fakultas Hukum Universitas Indonesia, 2022
T-pdf
UI - Tesis Membership  Universitas Indonesia Library
<<   1 2 3 4 5 6 7 8 9 10   >>