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"Laporan magang ini membahas mengenai evaluasi pengujian substantif yang dilakukan oleh KAP CCC atas akun aset tetap PT AGS untuk periode yang berakhir pada 31 Desember 2020. PT AGS merupakan perusahaan yang bergerak di bidang jasa manajemen. Prosedur audit yang dilakukan mengacu pada CCC Audit Guide yang telah mengadopsi International Standards on Auditing (ISA). Prosedur pengujian substantif atas aset tetap PT AGS dibandingkan kesesuaiannya dengan teori pengauditan dan standar yang berlaku di Indonesia yaitu Standar Audit (SA). Hasil perbandingan membuktikan bahwa audit yang dilakukan oleh KAP CCC telah sesuai dengan teori pengauditan dan standar yang berlaku. Prosedur pengujian substantif yang dilakukan oleh KAP CCC telah dapat menguji seluruh asersi manajemen. Secara keseluruhan, hasil audit menunjukan bahwa aset tetap PT AGS telah disajikan secara wajar dalam segala hal yang material......This report discusses the evaluation of substantive tests performed by KAP CCC on PT AGS' fixed asset accounts for the period ended December 31, 2020. PT AGS is a company engaged in management services. The audit procedure refers to the CCC Audit Guide which has adopted the International Standards on Auditing (ISA). The procedure for substantive testing of PT AGS' fixed asset is compared to its compliance with auditing theory and Indonesian standards, namely “Standar Audit” (SA). The results of the comparison prove that the audit conducted by KAP CCC is in accordance with auditing theory and applicable standards. The substantive testing procedure conducted by KAP CCC has been able to test all management assertions. Overall, the audit results show that PT AGS' fixed assets have been fairly presented in all material respects."

"Laporan magang ini membahas terkait pelaksanaan prosedur audit yang dilakukan oleh KAP Bestfriend terhadap bank garansi dan letter of credit PT Bank Lucky, Tbk sebagai bagian dari general audit atas laporan keuangan untuk periode yang berakhir pada 31 Desember 2019 dan Evaluasi Diri. Bank Lucky sendiri merupakan perusahaan yang melakukan usaha dalam bidang jasa perbankan. Prosedur audit dilakukan berdasarkan Pedoman Audit KAP Bestfriend yang telah disesuaikan dengan International Standards on Auditing (ISA). Penulis membahas prosedur audit yang dilakukan tim audit terhadap bank garansi dan letter of credit untuk menilai kesesuaiannya dengan aturan/regulasi serta kebijakan akuntansi yang berlaku di Indonesia, yakni PSAK 50, 55, dan Pedoman Akuntansi Perbankan Indonesia (PAPI). Hasil audit menunjukkan bahwa bank garansi dan letter of credit PT Bank Lucky, Tbk telah disajikan secara wajar untuk semua hal yang material. Dari hasil refleksi diri disadari bahwa peningkatan dan pengembangan diri dalam hal kemampuan hard skill (penggunaan aplikasi dan program komputer), kemampuan beradaptasi dan berkomunikasi, dan berpikiran kritis diperlukan demi perkembangan karir di masa depan.

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This internship report discusses the implementation of audit procedures of KAP Bestfriend on Bank Lucky's bank guarantee and letter of credit as part of general audit for financial statements of the period ended on 31 December 2019. This internship report also includes Author's Self-Evaluation. PT Bank Lucky is a company which doing business in the banking services sector. The audit procedure was based on the KAP Bestfriend Audit Guidelines which have been adjusted to the International Standards on Auditing (ISA). The author discusses the audit procedures of the audit team on bank guarantees and letters of credit to assess their compliance with accounting rules/regulations and policies in Indonesia, namely PSAK 50, 55, and Indonesian Banking Accounting Guidelines (PAPI). The audit results show that PT Bank Lucky's bank guarantee and letter of credit have been fairly presented for all material matters. From the self-reflection result, it is realized that self-improvement and development in terms of hard skills (use of computer applications and programs), adaptability and communication skills, and critical thinking are necessary for future career development. "

"[ABSTRAKPenulis pada Laporan Magang ini membahas dan menganalisis prosedur audit yangdilakukan oleh KAP IDR atas PT JCF untuk periode yang berakhir 31 Desember2014 serta membandingkan praktik audit pada KAP IDR dengan standar audit yangberlaku, yaitu International Standards on Auditing (ISA). Penulis secara khususmenganalisis prosedur audit atas akun utang usaha PT JCF yang terdiri daripengujian pengendalian dan prosedur substantif, dan kemudian membahas temuanaudit yang didapat. Berdasarkan analisis terhadap prosedur audit KAP IDR, penulis menyimpulkan bahwa KAP IDR telah menjalankan praktik audit yang sesuai dengan ISA.

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ABSTRACTThe focus of this Internship Report is to describe and analyze the audit proceduresdone by KAP IDR to PT JCF for the period ended 31 December 2014, and also tocompare audit practices by KAP IDR with the applied audit standards, which is theInternational Standards on Auditing (ISA). Author especially analyzes the auditprocedures performed for PT JCF?s account payables which consist of tests ofcontrols and substantive tests, and then explains the audit findings acquired. Basedon the analysis of audit procedures by KAP IDR, author concludes that KAP IDR has carried out audit practices in compliance with ISA. , The focus of this Internship Report is to describe and analyze the audit proceduresdone by KAP IDR to PT JCF for the period ended 31 December 2014, and also tocompare audit practices by KAP IDR with the applied audit standards, which is theInternational Standards on Auditing (ISA). Author especially analyzes the auditprocedures performed for PT JCF’s account payables which consist of tests ofcontrols and substantive tests, and then explains the audit findings acquired. Basedon the analysis of audit procedures by KAP IDR, author concludes that KAP IDR has carried out audit practices in compliance with ISA. ]"

"Abstract. This research aimed to explain how PT (Persero) Angkasa Pura II (PT AP II) maintained safety managementsystem while fulfilling its role as an aviation service provider, and what problems occurs in its implementation. Theresearcher 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. Thedata were collected through in-depth interviews with Eight Head Office Officials of PT AP II. PT AP II is forced toprovide a user-oriented-aviation-service, while fulfilling international standards set by ICAO. As a result PT AP IIencountered 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 standardsor any other necessary standards"

"Laporan magang ini membahas evaluasi prosedur audit yang dilakukan oleh KAP PRO atas akun pendapatan PT SBS, khususnya pada pengakuan pendapatan dengan metode percentage-of-completion pada PT SBS. PT SBS merupakan sebuah perusahaan jasa yang membantu industri energi dalam menjalankan sistem operasi bawah laut (subsea system) dengan menawarkan jasa solusi sistem operasi bawah laut (subsea system solution) sebagai aktivitas bisnis utama. Evaluasi dilakukan dengan membandingkan prosedur audit KAP PRO dengan teori oleh Arens et al (2016) dan International Standards on Auditing. Hasil evaluasi menunjukan pengujian substantive test of transactions yang dilakukan atas asersi existence, cut-off, completeness, accuracy, classification, dan presentation and disclosure pada akun pendapatan telah memperoleh bukti yang cukup. Berdasarkan evaluasi yang dilakukan, prosedur audit atas pengakuan pendapatan dengan metode percentage-of-completion pada PT SBS yang dilakukan oleh KAP PRO seacara substansial telah sesuai degan standar audit yang berlaku dan nilai pendapatan POC telah disajikan secara wajar.

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This internship report discusses the evaluation of audit procedures conducted by KAP PRO on PT SBS`s revenue account, specifically on revenue recognition using the percentage-of-completion method at PT SBS. PT SBS is a service company that helps the energy industry in running the subsea system by offering subsea system solution as the main business activity. Evaluation is done by comparing KAP PRO audit procedures with theories by Arens et al (2016) and International Standards on Auditing.

The evaluation results show that the substantive test of transactions tested for the assertion of existence, cut-off, completeness, accuracy, classification, and presentation and disclosure on income accounts have obtained sufficient evidence. Based on the evaluation conducted, the audit procedure for revenue recognition by the percentage-of-completion method at PT SBS conducted by KAP PRO is substantially in accordance with the applicable audit standards and the POC revenue value has been presented true and fair."

"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."

"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.

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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."

"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.

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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."

"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.

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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."