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"Skripsi ini membahas tentang bagaimana pembebanan alokasi overhead yang dilakukan UI ke setiap program studi pada masa UI BHMN. Skripsi ini membahas tentang pentingnya pendidikan bagi peningkatan kualitas pribadi dan masyarakat secara keseluruhan. Perubahan status UI dari universitas negeri menjadi BHMN lalu kelak akan menjadi BHP yang memerlukan suatu perhitungan biaya yang lebih baik. Penjelasan tentang bagaimana ketentuan yang diatur dalam UU BHP.Skripsi ini menjelaskan bagaimana perhitungan alokasi overhead yang dibebankan dari UI ke masing-masing program studi, mendeskripsikan apa saja aktivitas yang dilakukan oleh UI dan besarnya biaya yang dikeluarkan untuk menjalankan aktivitas tersebut. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyarankan bagaimana pembebanan biaya overhead yang seharusnya dibebankan UI ke setiap fakultas; dan bagaimana kemungkinan model pembebanan overhead dengan menggunakan model Activity Based Costing yang dapat digunakan di UI.

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This final paper will explain about overhead cost allocation in UI-BHMN period. This final paper will explain the urgency of education in improving personal and society quality. The UI transition from state universiity to BHMN, and BHMN to BHP are in need of a better costing system. Explanation about the amount of education fee that can be collected from students are stated in UU BHP.

This final paper will explain about the overhead cost allocation from UI to each study programme, describe every activities in UI and the cost paid for those activities. This study is qualitative research with descriptive method. The result of this study will give advice on how to allocate overhead cost to each programme; and the possibility of implementing ABC model in UI."

"Laporan ini memaparkan proses pengendalian internal yang diterapkan pada siklus penggajian di PT AB. Proses penggajian yang dibahas mencakup pengupdate-an master file penggajian jika ada perekrutan karyawan baru, atau karyawan yang naik level atau grade, perhitungan kompensasi dan keuntungan karyawan, proses absen ke aplikasi ATA, perhitungan piutang atau pengurangan karyawan yang akan mempengaruhi potongan gajinya, perhitungan gaji karyawan, pembayaran gaji karyawan melalui bank ke rekening masing-masing, pembayaran pajak penghasilan, dan potongan jamsostek ke perusahaan asuransi. Pengendalian Internal PT AB sudah memadai, serta siklus penggajian yang diterapkan PT AB telah berjalan dengan baik.

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This report describes the internal control process in payroll cycle. The payroll process consist of updating the master file of payroll if there are new employee, or employee that upgrade their level/grade, calculating employee?s compensation and benefit, calculating employee?s receivable or any deduction that have an impact to their salary, calculating employee?s salary, payment employees salary via bank to their bank account, paying employee?s income taxes, and "jamsostek" dedcution to insurance company. The internal control in PT AB is adequate, as well as the payroll cycle that applied in PT AB has gone well."

"Laporan ini memaparkan proses-proses yang diterapkan pada siklus pengeluaran kas di PT FGH. Proses-proses yang akan dibahas mencakup pemesanan, penerimaan barang, Persetujuan Invoice dari Pemasok, serta pengeluaran kas. Selain itu laporan ini juga menjelaskan bagaimana cara melakukan proses input atas tagihan kedalam sistem yang digunakan oleh PT FGH dan juga akan membahas analisis atas pengendalian internal yang terjadi selama proses tersebut. Laporan ini menyimpulkan bahwa pengendalian internal dari PT FGH dapat dinilai baik karena unsur-unsur pengendalian internal telah dijalankan.

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This report describes the processes in Expenditure Cycle. These processes consist of Ordering, Receiving, Approving Invoice from Supplier, and Cash Disbursements. In addition, this report also describes how to do the input process for the invoices to the system and also describes the analysis of internal control that occurred during the process. This report concludes that internal control at PT FGH can be determined as good, because every aspects of internal control have been done correctly."

"Laporan ini dibuat untuk menganalisa internal control pada proses Authorization for Expenditure (AFE) yang dilaksanakan oleh KSO-Pertamina EP. Tahap-tahap persiapan dan pelaksanaan proses AFE adalah Pengajuan Rencana Kerja & Anggaran ke PT. Pertamina EP, Pengajuan & Pembahasan Work Program & Budget (WP & B), Pengajuan Authorization for Expenditure (AFE) ke PT. Pertamina EP, Open Tender dan Pengadaan oleh Suppllier, Place Into Service (PIS), Pembahasan & Persetujuan Close Out Authorization for Expediture (AFE), Close Out Recovery & Non Recovery.Pembahasan akan mengungkapkan gambaran proses AFE, komponen pengendalian internal, kendala yang timbul dalam setiap tahapan proses AFE, risiko yang dihadapi perusahaan, dan pengendalian untuk mencegah atau meminimalisir risiko pada proses AFE. Selama proses perencanaan pengeluaran, pengajuan anggaran, pelaksanaan proyek, hingga pengajuan cost recovery selalu melalui diskusi dan persetujuan dengan Pertamina EP dengan terlebih dahulu melalui proses otorisasi dengan pihak yang berwenang di internal KSO PEP-PT X Group.

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This report describes about analyze the internal control process Authorization for Expenditure (AFE) conducted by KSO-Pertamina EP. Stages of preparation and implementation of the AFE is a Work Plan & Budget Submission to the PT. Pertamina EP, Filing & Discussion Work Program and Budget (WP & B), Filing Authorization for Expenditure (AFE) to PT. Pertamina EP, Open Tender and Procurement by suppllier, Place Into Service (PIS), Discussion and Approval Close Out Authorization for Expediture (AFE), Close Out Recovery & Non Recovery.Pembahasan will reveal a picture of the AFE, the components of internal control, constraints arising AFE in every stage of the process, the risks facing the company, and controls to prevent or minimize the risk to the AFE. During the process of planning expenditures, budget submission, project implementation, until the filing cost recovery is always through discussion and agreement with Pertamina EP with the first authorities in the internal KSO PEP-PT X Group."

"Laporan ini memaparkan proses pengendalian internal yang diterapkan pada siklus penggajian di PT AB. Proses penggajian yang dibahas mencakup peng-update-an master file pemggajian jika ada perekrutan karyawan abru, atau karyawan yang naik level atau grade, perhitungan kompensasi dan keuntungan karyawan, proses absen ke aplikasi ATA, perhitungan piutang atau pengurangan karyawan yang akan mempengaruhi potongan gajinya, perhitungan gaji karyawan, pembayaran gaji karyawan melalui bank ke rekening masing-masing, pembayaran pajak penghasilan, dan potongan jamsostek ke perusahaan asuransi. Pengendalian internal PT AB sudah memadai, serta siklus penggajian yang dterapkan PT AB telah berjalan dengan baik.

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This report describes the internal control process in payroll cycle. The payroll process consist of updating the master file of payroll if there are new employee, or employee that upgrade their level/grade, calculating employee?s compensation and benefit, calculating employee?s receivable or any deduction that have an impact to their salary, calculating employee?s salary, payment employee?s salary via bank to their bank account, paying employee?s income taxes, and ?jamsostek? dedcution to insurance company. The internal control in PT AB is adequate, as well as the payroll cycle that applied in PT AB has gone well."

"This internship report aims to analyze the process of calculating the Cost of Goods

Manufactured especially on feed cost in PT. ARC. Cost of Goods Manufactured

calculation process in PT. ARC is done either manually (with the help of Ms.excel)

as well as ERP systems (MySAP) using sub-modules Actual Costing. However, the

calculation of feed cost by both methods turned out to show a different result. In

these conditions, management has a tendency to use the results of the feed cost

calculations manually than MySAP. This happens because the management does not

have a high confidence in the fairness of the results of MySAP calculations. These

conditions lead to inefficiencies in the provision of time feed costs data because the

calculation always done double. Therefore, in this internship report explored what

are the causes of differences in the calculation of both methods and which one is

more accurate calculation."

"ABSTRAKLaporan ini membahas proses audit yang dilakukan oleh KAP XXX atas pengakuan pendapatan PT AYM yang bergerak pada industri manufaktur alat musik untuk periode audit 31 Maret 2018. Proses audit dilaksanakan berdasarkan XXX Audit Guide yang didasarkan pada ISA. Berdasarkan analisis dan pekerjaan audit tahun sebelumnya, diputuskan bahwa pendapatan PT AYM memiliki risiko audit yang rendah. Dari serangkaian pengujian audit yang dilakukan, ditemukan bahwa terdapat perbedaan nilai antara pendapatan yang dicatat oleh PT AYM dan yang diakui oleh pelanggan PT AYM. Tetapi, karena nilai perbedaan tersebut tidak material, maka tidak dilakukan penyesuaian audit. Secara keseluruhan, pengakuan pendapatan pada PT AYM dinyatakan telah disajikan secara wajar dalam semua hal yang material.

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ABSTRACTThis report analyzed the audit process undertaken by KAP XXX for recognition of revenue of PT AYM which engaged in the musical instrument manufacturing industry for the audit period March 31, 2018. The audit process was interpreted under the XXX Audit Guide, based on ISA. Based on the analysis and audit work of the previous year, auditor went into conclusion that PT AYM 39;s revenue had low audit risk. From a series of audit tests conducted, auditor found that there was a difference of value between revenue recorded by PT AYM and the value acknowledged by PT AYM rsquo;s customers. However, since the value of the difference is immaterial, no audit adjustment was made. Overall, revenue recognition at PT AYM is stated to have been fairly presented in all material respects."

"Laporan magang ini berisi tentang evaluasi prosedur audit yang dilakukan KAP Bobby atas pendapatan realty PT Jimin di Laporan Keuangan tahun 2019 dan analisis refleksi diri selama menjalani kegiatan magang. Pembahasan laporan ini berfokus pada prosedur audit yang dilakukan KAP Bobby terhadap akun pendapatan realty PT Jimin dan perbandingannya dengan standar audit yang berlaku serta teori tentang pengauditan. Berdasarkan evaluasi dan analisis yangdilakukan, prosedur audit yang dijalankan oleh KAP Bobby sudah sesuai dengan SA atau Standar Auditing yang berlaku di Indonesia. Kegiatan magang kali ini memberikan banyak pelajaran yang berharga bagi penulis. Berdasarkan hasil evaluasi dan analisis terhadap refleksi diri, penulis memilih untuk melanjutkan bekerja sebagai auditor di Kantor Akuntan Publik setelah lulus kuliah.

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This internship report contains an evaluation of the audit procedures conducted by KAP Bobby on the realty income of PT Jimin in the 2019 Financial Report and analysis of self-reflection during the internship. The discussion of this report focuses on the audit procedures performed by Bobby`s Public Accounting Firm on PT Jimin`s realty income accounts and their comparison with applicable auditing standards and auditing theories. Based on the evaluation and analysis conducted, the audit procedures carried out by KAP Bobby are in accordance with the SA or Auditing Standards in force in Indonesia. This internship offers many valuable lessons for author. Based on the results of the evaluation and analysis of self-reflection, author chose to continue working as an auditor in the Public Accountant Office after graduating from college."

"Laporan magang ini membahas mengenai prosedur audit yang telah dilakukan oleh KAP FGH untuk akun pendapatan PT AMP, perusahaan properti yang menyewakan gedung untuk perkantoran dan area komersil. Fokus pembahasan pada laporan magang ini adalah menganalisis praktik prosedur audit yang dilakukan KAP FGH denganstandar audit yang berlaku atas akun pendapatan PT AMP. Prosedur audit yang dianalisis terbatas pada tahap audit lapangan. Hasil analisis menunjukkan bahwa praktik prosedur audit yang dilakukan KAP FGH atas akun pendapatan PT AMP di tahun 2019 telah sesuai standar audit yang berlaku.

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This internship report aims to analyze the audit procedures of PT AMP`s revenue account. PT AMP is a property company that provides building for office space and commercial areas. The main purposes of this internship report is to analyze the appropriateness and compatibility of KAP FGH`s audit procedure on PT AMP revenue with applicable auditing standards. The analysis limited to practices of audit fieldwork. Based on analysis made, the author concluded that practice of audit procedures performed by KAP FGH as been done appropriately according to the applicable auditing standards."

"[ABSTRAKLaporan magang ini membahas mengenai proses audit yang dilakukan oleh KAPTWR terhadap akun pendapatan PT. P&T untuk periode yang berakhir padatanggal 31 Desember 2014. Fokus pembahasan terletak pada kebijakan akuntansiatas pengakuan, pengukuran, penyajian, dan pengungkapan pendapatan pada PT.P&T, prosedur audit, temuan audit, dan proses audit yang dilakukan oleh KAPTWR, serta analisisnya. Berdasarkan hasil proses audit, terdapat penyimpanganterhadap kebijakan akuntansi atas akun pendapatan PT. P&T, tepatnya pada saatpengakuan pendapatan sehingga memerlukan prosedur khusus dalam pemeriksaansaldo tersebut. Auditor telah mengusulkan penyesuaian berdasarkan PernyataanStandar Akuntansi Keuangan (PSAK) yang berlaku. Prosedur audit yangdijalankan tim audit KAP TWR telah sesuai dengan teori dan standar yangberlaku.;

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ABSTRACTThe report is aimed to explain audit process conducted by KAP TWR towards therevenue account of PT. P&T for the period ended December 31st, 2014. The focusof the report lies on accounting policies for the recognition, measurement,presentation, and disclosure of the revenue balance, audit findings, auditprocedures performed by KAP TWR, as well as the analysis. Based on the resultof the audit process, there were deviations from the accounting policy for revenueaccount of PT. P&T, precisely at the time of revenue recognition and it requiresspecial procedures in the examination of the balance. The auditor has proposedadjustment based on Indonesian Financial Accounting Standards (PSAK). Theaudit procedures which are applied by the public accountant firm, have compliedwith the theory and the standards which prevail.;The report is aimed to explain audit process conducted by KAP TWR towards therevenue account of PT. P&T for the period ended December 31st, 2014. The focusof the report lies on accounting policies for the recognition, measurement,presentation, and disclosure of the revenue balance, audit findings, auditprocedures performed by KAP TWR, as well as the analysis. Based on the resultof the audit process, there were deviations from the accounting policy for revenueaccount of PT. P&T, precisely at the time of revenue recognition and it requiresspecial procedures in the examination of the balance. The auditor has proposedadjustment based on Indonesian Financial Accounting Standards (PSAK). Theaudit procedures which are applied by the public accountant firm, have compliedwith the theory and the standards which prevail., The report is aimed to explain audit process conducted by KAP TWR towards therevenue account of PT. P&T for the period ended December 31st, 2014. The focusof the report lies on accounting policies for the recognition, measurement,presentation, and disclosure of the revenue balance, audit findings, auditprocedures performed by KAP TWR, as well as the analysis. Based on the resultof the audit process, there were deviations from the accounting policy for revenueaccount of PT. P&T, precisely at the time of revenue recognition and it requiresspecial procedures in the examination of the balance. The auditor has proposedadjustment based on Indonesian Financial Accounting Standards (PSAK). Theaudit procedures which are applied by the public accountant firm, have compliedwith the theory and the standards which prevail.]"