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"Laporan magang ini berisi mengenai prosedur perlakuan akuntansi pendapatan dan piutang usaha yang dimiliki PT A pada periode kuarter kedua tahun 2011. PT A merupakan suatu perusahaan yang bergerak di bidang usaha jasa periklanan. Terdapat dua sumber pendapatan utama bagi perusahaan, yaitu kegiatan media dan produksi. Untuk kegiatan media, perusahaan mengakui pendapatannya berdasarkan konfirmasi yang diterima dari media house bahwa iklan telah ditayangkan. Sedangkan untuk kegiatan produksi, perusahaan mengakui pendapatan ketika material iklan yang telah diproduksi diterima oleh klien. Secara keseluruhan, kontrol internal PT A berjalan dengan baik karena terdapat pemisahan tugas dan hasil pekerjaan telah ditinjau terlebih dahulu oleh finance director dan finance manager. Selain itu, PT A memiliki sistem pencatatan dan prosedur penyajian akun pendapatan dan piutang yang sesuai dengan standar akuntansi yang berlaku di Indonesia.

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This report is to investigate the procedures for the accounting treatment ofrevenue and trade receivables at PT A as of the second quarter of 2011. PT A is an advertising agency. There are two main revenue sources for PT A, which are media and production. For Media activities, the Company recognizes its revenue based on the confirmation received from Media house that the advertisements have been published. Meanwhile, revenue from production activities represents revenue that Company recognizes by providing advertisements material to the clients. Overall, the internal controls work well because there is a separation of duties and the work has been reviewed in advance by the finance director and finance manger. In addition, PT A has a recording system and procedures for the presentation of accounts receivable and revenue in accordance with applicable accounting standards in Indonesia."

"Accountancy can form and be formed by environment where about the accountancy developed. Accountancy expanding in this time is notching from capitalism ideology. Capitalism born from rational values, liberalism values, and materialism values with understanding assuming society prosperity will only be obtainable production is well delivered to every individual giving infinite facility for resources management in reaching target. While islam as alternative ideology needed as comprator expected can fulfill accountancy society demand which own in justice and justification value. Sccountancy concept consist of financial statement target, postulate, theoritical concept, accountancy technique and principle in influenced by capitalist ideology with rational value, freedom, and assess items. Justice and Justification expected may not be separated from having shariate accountancy based on tauwheed"

"ABSTRAKPenelitian ini membahas tentang Persepsi Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia dan Ekspektasi Pemberi Kerja terhadap Keterampilan dan Pengetahuan yang dibutuhkan Lulusan Akuntasi. Penelitian ini menggunakan metode kuantitatif untuk mendapat gambaran yang respresentatif mengenai keterampilan dan pengetahuan lulusan akuntansi menurut persepsi mahasiswa dan ekspektasi pemberi kerja. Data-data dalam penelitian ini akan diolah menggunakan software SPSS versi 21.0 melalui beberapa pengujian. Hasil penelitian ini adalah persepsi tertinggi dari mahasiswa terhadap keterampilan yang dibutuhkan lulusan akuntansi adalah honesty, continuous learning, dan work ethics sedangkan ekspektasi tertinggi dari pemberi kerja terhadap keterampilan yang dibutuhkan lulusan akuntansi adalah work ethics, teamwork, dan time management. Persepsi tertinggi dari mahasiswa terhadap pengetahuan yang dibutuhkan lulusan akuntansi adalah financial accounting, accounting and financial reporting, dan Financial statement analysis. sedangkan ekspektasi tertinggi dari pemberi kerja terhadap pengetahuan yang dibutuhkan lulusan akuntansi adalah financial statement analysis, microsoft office program, dan financial accounting. Selain itu Terdapat gap antara persepsi mahasiswa dan ekspektasi pemberi kerja terhadap keterampilan yang dibutuhkan lulusan akuntansi dan tidak terdapat gap antara persepsi mahasiswa dan ekspektasi pemberi kerja terhadap pengetahuan yang dibutuhkan lulusan akuntansiKata Kunci:Keterampilan, pengetahuan, mahasiswa, pemberi kerja, gap

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ABSTRACTThis study describes Perception of Students of Accounting, Faculty of Economy and Business, University of Indonesia and Expectation of Employer towards Skills and Knowledge, which are needed by Accounting Graduate. This research use quantitative methods to get a representative picture about skills and knowledge of accounting graduates according to the perception of students and the expectation of employers. The data in this study processed using SPSS software version 21.0 with some testing. The results of this study as follows skills that are needed by accounting graduates in the perception of students are honesty, continuous learning, and work ethics. While in the perception of employers, skill that are needed are work ethics, teamwork, and time management. Knowledge that are needed by accounting graduates in the perception of students are financial accounting, accounting and financial reporting, and financial statement analysis. Whereas, in the perception of employers, knowledge that are needed by accounting graduates are financial statement analysis, microsoft office program, and financial accounting. Other than that there is a gap between the perception of students with the expectations of employers towards skills that are needed by accounting graduates. But in the perception of students and expectations of employers towards knowledge that are needed by accounting graduates, there were no gaps. Keywords Skills, Knowledge, Students, Employer, Gap"