Hasil Pencarian  ::  Simpan CSV :: Kembali

"Research has called for increased demand of non financial measures (NFM) disclosure. This research examines the association between firm characteristics and the extent of NFM disclosure. Furthermore, we investigate the value relevance of NFM disclosure and its effects to cost of equity and firms performance. The results of this research are: (1) firm strategy (prospector/ defender), regulatory factors, firms' age and foreign ownership are significantly positively associated with the level of NFM disclosure (2) NFM disclosure is a good signal for investors, which is relevant for earning persistency valuation. (3) the level of NFM disclosure is significantly negatively associated with cost of equity ( 4) the level of NFM disclosure is significantly positively associated with .firm performance."

"ABSTRAKSkripsi ini membahas mengenai perubahan dari sudut pandang akuntansi yang terjadi karena adanya transformasi PT Jamsostek (Persero) menjadi BPJS Ketenagakerjaan dengan prinsip nirlaba. Penelitian ini merupakan penelitian kualitatif yang akan dijabarkan secara deskriptif analitis. Dalam skripsi ini ditunjukkan bagaimana laporan keuangan dan standar akuntansi BPJS Ketenagakerjaan beserta program jaminan sosial ketenagakerjaan yang diselenggarakan. Skripsi ini mejabarkan bagaimana mekanisme alokasi surplus dan beban dalam penyelenggaraan program jaminan sosial ketenagakerjaan. Penelitian ini juga akan membahas mengenai isu kritis akuntansi lainnya yang muncul karena adanya transformasi PT Jamsostek (Persero) menjadi BPJS Ketenagakerjaan yang ditinjau dari aspek legalitas, aspek perpajakan dan aspek pertanggungjawaban pemerintah.

---

ABSTRACTThis thesis discusses the changes from the accounting viewpoint that occurs due to the transformation of PT Jamsostek (Persero) into BPJS Ketenagakerjaan with non-profit principle. This study is a qualitative study which will be described in descriptive analysis. It will show how the financial statements and the accounting standards used by BPJS Ketenagakerjaan and administered employment social security programs. It will define the allocation of surplus and expense in the administration of employment social security programs. This research will also discuss other critical accounting issues that arise due to the transformation of PT Jamsostek (Persero) into BPJS Ketenagakerjaan which will be reviewed in terms of legality, taxation and government accountability."

"Laporan magang ini membahas perlakuan akuntansi serta prosedur audit yang dilakukan oleh KAP TWR untuk Aset Keuangan dari perjanjian konsesi jasa pada laporan keuangan PT GHI periode 31 Desember 2014, dengan mengacu kepada Interpretasi Standar Akuntansi Keuangan (ISAK) 16 tentang Konsesi Jasa. Prosedur audit yang dilakukan meliputi uji pengendalian (test of control) dan uji rincian (test of detail), yang terdiri dari peninjauan komponen-komponen perhitungan Aset Keuangan konsesi jasa serta perhitungan ulang amortisasinya. Berdasarkan hasil pembahasan dan analisis, perlakuan akuntansi untuk Aset Keuangan konsesi jasa pada PT GHI telah sesuai dengan yang diatur di dalam ISAK 16, PSAK 55, dan PSAK 60. Proses audit yang dilakukan oleh KAP TWR juga telah sesuai dengan ISA, standar audit yang berlaku internasional.

---

This internship report explains accounting treatment and audit procedures performed by KAP TWR for financial asset from service concession on PT GHI?s financial report for the period ended December 31st, 2014, referred to ISAK 16: Service Concession. Those accounting treatments include recognition, measurement, and disclosure. The audit procedures performed were test of control and test of detail, which includes reviewing components for the calculation of financial asset from service concession and recalculating the amortization. Based on the analysis, accounting treatment applied by PT GHI for its financial asset from service concession has complied with ISAK 16, PSAK 55, and PSAK 60. Moreover, the audit process performed by KAP TWR has also complied with the International Standard on Auditing (ISA)."

"Laporan ini membahas proses audit aset tetap PT VCD yang merupakan sebuah perusahaan farmasi. Proses audit aset tetap merupakan bagian dari proses pengujian substantif yang meliputi evaluasi kebijakan akuntansi, tes tambahan aset tetap, tes tambahan aset dalam konstruksi, tes depresiasi, tes penurunan nilai, tes penghapusan aset, dan reviu atas aset dalam konstruksi yang terlalu lama. Selama melakukan proses audit, auditor melakukan analisis atas kesesuaian pencatatan dengan kebijakan akuntansi PT VCD dan standar akuntansi pada PSAK 16. Hasil audit menunjukkan terdapat kesalahan pada pencatatan aset dalam konstruksi karena terdapat aset yang terbengkalai akibat perubahan strategi manajemen. Namun dengan mempertimbangkan seluruh temuan pada proses audit PT VCD, laporan keuangan PT VCD diberi opini wajar tanpa pengecualian.

---

This report explains about audit process of fixed assets for PT VCD, a pharmaceutical company. Audit process of fixed assets is a part of substantive test which cover evaluate the accounting policy, test of fixed asset additions, test of construction in progress additions, depreciation test, impairment test, disposal test, and review of long outstanding construction in process. During perform the audit, auditor analyzed conformity of accounting for fixed asset with PT VCD's accounting policy and compliance with PSAK No. 16.

The audit found a misstatement related construction in progress because there were some abandoned asset caused by changing of management's strategy. However, after contemplating all the findings in audit of PT VCD, auditor gave an unqualified opinion for financial statement of PT VCD."