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Abstrak :
Abstract. This research aimed to explain how PT (Persero) Angkasa Pura II (PT AP II) maintained safety management system while fulfilling its role as an aviation service provider, and what problems occurs in its implementation. The researcher tried to find out relationship between the concepts of safety management system, conducted by ICAO (International Civil Aviation Organization), with its daily practices. This research used positivism approach. The data were collected through in-depth interviews with Eight Head Office Officials of PT AP II. PT AP II is forced to provide a user-oriented-aviation-service, while fulfilling international standards set by ICAO. As a result PT AP II encountered many difficulties in fulfilling ICAO?s target to conduct a perfect safety management system in 2009. These difficulties impeded the implementation of safety management system from coping with international standards or any other necessary standards

Abstrak :
International standards on socio-economic rights -- The South African experience -- Developing social rights in India -- The Canadian charter, substantive equality and social rights -- The rejection of socio-economic rights in Ireland -- A model adjudicative framework. Notes Based on the author's thesis (doctoral)--National University of Ireland, Galway, 2010.

Abstrak :
Laporan Magang ini membahas perlakuan akuntansi siklus pendapatan dan floating funds dana setoran serta pendapatan bunga yang timbul dari dana setoran di salah satu perusahaan Third Party Administrator TPA . Laporan ini juga membahas prosedur audit atas akun Kas dan Setara Kas, Pendapatan, dan Pendapatan Bunga. Hasil temuan menyatakan bahwa siklus pendapatan PT MOO telah dicatat sesuai kaidah akuntansi, namun dana setoran dan pendapatan bunga belum dicatat dengan tepat. Oleh sebab itu, auditor mengajukan penyesuaian untuk mereklasifikasi dana setoran sebagai Kas dan Setara Kas serta mengakui pendapatan bunga sesuai dengan tahun transaksinya. Secara umum, prosedur audit juga telah dilaksanakan sesuai dengan International Standards of Auditing. ...... This report discusses accounting treatment for revenue cycle and floating funds along with interest revenue arising from floting funds in one of Third Party Administrator TPA company. This report also discusses audit procedure for Cash and Cash Equivalent, Revenue, and Interest revenue. Findings indicated that revenue cycle has been recorded in accordance with accounting standard, but floating funds and interest revenue are not recorded properly. Therefore, auditors proposed adjustments to reclassify floating funds as Cash and Cash Equivalents, and to record interest revenue from deposit funds at receiving period. In general, audit procedure has been conducted in accordance with International Standards on Auditing.

Abstrak :
Skripsi ini berisi tentang implementasi perencanaan audit berbasis risiko sesuai International Standards on Auditing dalam industri broadcasting (studi kasus: PT ABC). Indonesia sebagai bagian dari G20 dan IFAC, berkomitmen untuk sepenuhnya mengadopsi ISA pada 1 Januari 2013. Konsekuensi dari adopsi ISA adalah perubahan mendasar terhadap cara pandang, cara berpikir dan cara bekerja auditor di Indonesia. Perbedaan utama antara ISA dan standar terdahulu ialah tekanan pada berpikir kritis. Penulis memfokuskan laporannya pada proses perencanaan audit yang dilakukan oleh auditor di dalam melakukan audit atas industri penyiaran. Kesimpulan yang didapat adalah tahapan cara audit berbasis risiko dan isu-isu kritis di dalam akuntansi dan audit sebuah perusahaan penyiaran, seperti isu pendapatan, persediaan dan uang muka. ...... This thesis describes the implementation of risk-based audit planning appropriate to international standards on auditing in the broadcasting industry (Case study: PT ABC). Indonesia as part of the G20 and IFAC, committed to fully adopt ISA on January 1, 2013. The consequences of the adoption ISA is a fundamental change to the way of looking, thinking and how to work the auditor in Indonesia. The main difference between the previous standard is in the pressure on critical thinking. The author focuses on the audit planning process undertaken by the auditor in the audit of broadcasting industry. The conclusion was the process of risk-based audit method and the critical issues in accounting and auditing in a broadcasting company such as the issue of revenue, inventory and advances.

Abstrak :
Laporan magang ini bertujuan mengevaluasi kecukupan dan ketepatan prosedur audit yang dilakukan oleh KAP IHM atas pengakuan pendapatan PT DNS. PT DNS merupakan perusahaan yang bergerak di bidang maritim dan merupakan anak perusahaan dari PT ALN. Prosedur audit yang dilaksanakan adalah pengujian substantif pada asersi completeness dan cut-off atas risiko salah saji material pada pengakuan pendapatan. Evaluasi prosedur audit KAP IHM dilakukan dengan membandingkannya dengan panduan audit pendapatan menurut Committee of European Auditing Oversight Board (CEAOB). Berdasarkan evaluasi yang dilakukan, prosedur audit atas pengakuan pendapatan PT DNS yang telah dilakukan KAP IHM sudah sesuai dengan standar audit yang berlaku. Pada saat melakukan asersi cut off ditemukan kejanggaan pencatatan sehubungan pengakuan pendapatan PT DNS dari PT ALN. Hal ini disebabkan karena PT ALN (prinsipal) kepada PT DNS (agen) tidak mengirimkan invoice untuk mengaih imbalan atas jasa tunda jaga yang dipegang oleh PT DNS. Untuk ini telah dilakukan jurnal pembalik dan jurnal koreksi oleh PT DNS. ......This internship report aims to evaluate the sufficiency and appropriateness of the audit procedures performed by KAP IHM on the revenue recognition of PT DNS. PT DNS is a martime service company and is a subsidiary of PT ALN. The audit procedure performed was substantive testing for the assertion of completeness and cut-off on the risk of material misstatement on revenue recognition. The evaluation of KAP IHM`s audit procedure is done through comparing the audit on revenue guide published by the Committee of European Auditing Oversight Board (CEAOB) with respect to the International Standards on Auditing (ISA). Based on the evaluation performed, it can be concluded that the audit procedures on revenue recognition performed by KAP IHM on PT DNS was in accordance with the auditing standards applied. When performing the audit on the cut-off assertion, auditor found a potential error on the record of revenue recognition of PT DNS from PT ALN. The error was caused due to PT ALN (principal) inability to send an invoice to PT DNS (agent) for the payment of Tunda Jaga service. For this matter, PT DNS have entered reversing entries and correcting entries to solve this matter.