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"Laporan magang ini disusun untuk mengevaluasi prosedur review pengakuan pendapatan yang dilakukan oleh KAP HSB Advisory terhadap PT SB Indonesia Tbk. Lingkup pembahasan terfokus pada Kertas Kerja (KK) Contract Review PSAK 72 yang menggunakan pendekatan five-step process. Penulis melakukan evaluasi dengan membandingkan kerangka evaluasi yaitu, materi mengenai pendapatan yang telah dipelajari di mata kuliah Teori Akuntansi Keuangan. Melalui analisis dan evaluasi yang dilakukan, ditemukan bahwa prosedur pengakuan pendapatan sudah sesuai PSAK 72 Pendapatan dari Kontrak dengan Pelanggan dan sudah diimplementasikan dengan efektif. Penulis juga melakukan evaluasi diri terhadap kegiatan magang yang telah penulis jalankan sebagai advisory intern pada KAP HSB Advisory.

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This internship report was prepared to evaluate the revenue recognition review procedures performed by KAP HSB Advisory on PT SB Indonesia Tbk. The scope of the discussion focuses on the Contract Review Working Paper PSAK 72 which uses a five-step process approach. The evaluation is conducted by comparing the evaluation framework, namely the theory on income that has been studied in the Financial Accounting Theory course. Through the analysis and evaluation conducted, it was found that the revenue recognition procedure was in accordance with PSAK 72 Revenue from Contracts with Customers and has been implemented effectively. The author also conducts a self-evaluation of the internship activities as an advisory intern at KAP HSB Advisory."

"Laporan magang ini berisikan pembahasan mengenai kesesuaian prosedur audit terhadap pengakuan pendapatan yang dilakukan oleh KAP BASE pada PT BALL dengan acuan PSAK 115 dan standar audit yang berlaku untuk laporan keuangan yang berakhir per 31 Desember 2023. Evaluasi prosedur audit tersebut berfokus kepada dua jenis pengujian substantif, yaitu assessment PSAK 115 melalui the five-step process dan pengujian rinci atas transaksi pendapatan usaha (vouching). Berdasarkan evaluasi yang dilakukan, KAP BASE telah mengikuti segala prosedur dan standar audit yang berlaku untuk mencapai asersi-asersi manajemen dalam auditnya di PT BALL. Selain itu, terdapat beberapa pengalaman personal yang dirasakan oleh penulis selama magang di KAP BASE, seperti bekerja sebagai auditor, bekerja di dalam tim auditor, dan bekerja di bawah tekanan.

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This internship report contains a discussion regarding the suitability of audit procedures for revenue recognition carried out by KAP BASE at PT BALL with reference to PSAK 115 and audit standards that apply to financial statements ending on 31 December 2023. The evaluation of audit procedures focuses on two types of substantive tests, namely assessment of PSAK 115 through the five-step process and detailed testing of business income transactions (vouching). Based on the evaluation carried out, KAP BASE has followed all applicable audit procedures and standards to achieve management's assertions in its audit at PT BALL. Apart from that, there are several personal experiences felt by the author during his internship at KAP BASE, such as working as an auditor, working in a team of auditors, and working under pressure."