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"Laporan magang ini berisi terkait evaluasi kualitas suatu sistem data analitik sebagai perangkat lunak performance management beserta evaluasi terhadap fokus pengukuran kinerja yang dipilih oleh PT CGI yang bergerak pada industri FMCG di Indonesia. Evaluasi dibuat berdasarkan kesesuaian dengan beberapa teori yang berkaitan dengan performance management. Lingkup pembahasan mencakup evaluasi terhadap pemilihan informasi dan evaluasi keefektifan dari tool yang dibuat oleh PT CGI, serta rekomendasi inisiatif yang dapat diimplementasikan oleh perusahaan untuk meningkatkan kualitas dari sistem data analitik. Penulis melakukan evaluasi yang sudah dibuat dengan menggunakan kerangka evaluasi teori performance measurement, serta konsep performance Management yang merupakan materi pembelajaran pada mata kuliah Strategi dan Manajemen Kinerja Organisasi, dan referensi tambahan yang relevan serta terpercaya berupa kerangka evaluasi dari Boston Consulting Group. Berdasarkan evaluasi yang dilakukan, penulis menemukan bahwa praktik penyusunan tool yang dilaksanakan oleh PT CGI sudah sesuai dengan kerangka evaluasi. Namun, masih terdapat dua faktor yang dapat ditingkatkan oleh PT CGI untuk meningkatkan kualitas dari sistem yang dimilikinya, yaitu perihal kemudahan navigasi dalam pengoperasian dasbor, serta penyertaan forecast guidance sebagai acuan kinerja mendatang. Berdasarkan hasil evaluasi, penulis merumuskan rangkaian rekomendasi yang dapat dikonsiderasi oleh PT CGI dan dijadikan acuan untuk meningkatkan kualitas dari sistem data analitik yang sudah selesai dibuat pada saat ini.

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This internship report contains the evaluation of the quality of an analytical data system as performance management software along with an evaluation of the focus of performance measurement chosen by PT CGI which is engaged in the FMCG industry in Indonesia. Evaluation is made based on conformity with several theories related to performance management. The scope of the discussion includes an evaluation of the selection of information and evaluation of the effectiveness of the tools made by PT CGI, as well as recommendations for initiatives that can be implemented by the company to improve the quality of data analytics systems. The author conducts an evaluation that has been made using the performance measurement theory evaluation framework, as well as the concept of performance management which is a learning material in the Strategic and Organizational Performance Management course, and additional relevant and reliable references in the form of an evaluation framework from the Boston Consulting Group. Based on the evaluation carried out, the authors found that the practice of compiling tools carried out by PT CGI was in accordance with the evaluation framework. However, there are still two factors that can be improved by PT CGI to improve the quality of its system, first, regarding the ease of navigation in the operation of the dashboard, and second, regarding the inclusion of forecast guidance as a reference for future performance. Based on the evaluation results, the authors formulate a series of recommendations that can be considered by PT CGI and used as a reference to improve the quality of the analytical data system that has been established."

"ABSTRAKTesis ini membahas apakah Divisi Internal Audit Bank X telah memenuhi sistem manajemen mutu yang sesuai dengan standar ISO 9001:2008 serta kelebihan dan kelemahan dalam menerapkan Sistem Manajemen Mutu ISO 9001:2008. Penelitian ini adalah penelitian kualitatif dengan menggunakan metode Descriptive Comparative. Hasil penelitian menyimpulkan bahwa sejak tahun2008-2012 Divisi Internal Audit Bank X telah memperoleh Sertifikat ISO9001:2008 untuk Internal Audit Services (General, Syariah and IT Audits), tetapitidak terjadi peningkatan kualitas yang berarti atas jasa yang diberikan oleh DivisiInternal Audit Bank X.

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ABSTRACTThis thesis will discuss regarding what the Internal Audit Division of Bank X has fulfill the quality management system requirements with the standard of ISO9001:2008 along with the strength and weaknesses in implementing the qualitymanagement system of ISO 9001:2008. This observation is a qualitative study applying the descriptive comparative method. The research concludes since the year 2008-2012 the Internal Audit Division of Bank X has received a Certificate ISO 9001:2008 for Internal Audit Services (General, Syariah and IT Audits), but has not continuous improvement the quality of services that was given by Internal Audit Division of Bank X."

"Making money through real estate investments isn't as simple as buying up property and hoping for the best -- you have to know what you're doing. The fact is, how you manage a property directly affects how profitable it will be. The Property Management Tool Kit goes beyond the basics, giving you all the guidance you need to successfully manage your properties, avoid pitfalls, and make a profit. You'll find out how to: add value to your property, including which improvements to make or avoid, address legal concerns, tenant issues, and administration and maintenance, handle monetary factors such as cash flow, record-keeping, and rent collection, expand your portfolio and establish financial goals, hire a team, partner with vendors, and use advertising In addition, you'll find helpful management tools: a market survey; rental criteria; and sample documents and forms, including a rental application, a lease, a guest screening card, rules and regulations, renewals, a vacancy report, a maintenance log, and much more."

"[ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui adanya manajemenlaba melalui classification shifting dengan cara menggeser klasifikasi coreexpenses ke operasi yang dihentikan atau special items untuk meningkatkan coreearnings. Selain itu, penelitian ini juga memprediksi bahwa kualitas audit yangdiproksikan dengan ukuran KAP (KAP big 4 atau non-big 4) dapat mengurangimanajemen laba melalui classification shifting.Yang menjadi sampel penelitian ini adalah perusahaan-perusahaan yangterdaftar di negara Singapura, Malaysia, Indonesia, dan Filiphina. Sampel yangdigunakan berjumlah 1551 observasi pada tahun 2012.Hasil penelitian menunjukkan bahwa tidak ditemukan adanyaclassification shifting melalui operasi yang dihentikan dan special items.Konsisten dengan temuan ini, kualitas audit juga tidak dapat mengurangiterjadinya classification shifting tersebut.

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ABSTRACTThis research aims to detect earnings management through classificationshifting by classifying core expenses as discontinued operation or special items toincrease core earnings. This research also predict that Audit Quality (KAP big 4or non-big 4) can mitigate earnings management through classification shifting.Samples of this research are obtained using purposive sampling from allcompanies listed in the capital markets of Singapore, Malaysia, Indonesia, andPhilippines. Final samples are 1551 observations for the year 2012.Results showed that there no classification shifting through discontinuedoperations and special items. Audit Quality is found to be unable to mitigateearnings management through classification shifting., This research aims to detect earnings management through classificationshifting by classifying core expenses as discontinued operation or special items toincrease core earnings. This research also predict that Audit Quality (KAP big 4or non-big 4) can mitigate earnings management through classification shifting.Samples of this research are obtained using purposive sampling from allcompanies listed in the capital markets of Singapore, Malaysia, Indonesia, andPhilippines. Final samples are 1551 observations for the year 2012.Results showed that there no classification shifting through discontinuedoperations and special items. Audit Quality is found to be unable to mitigateearnings management through classification shifting.]"

"Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh kualitas audit terhadap tingkat manajemen laba dan cost of equity pada perusahaan yang diaudit oleh KAP big 4 dibandingkan dengan perusahaan yang diaudit oleh KAP second tier. Berbeda dari penelitian terdahulu, penelitian ini mempertimbangkan karakteristik perusahaan yang diaudit oleh kedua tipe KAP tersebut. Pengujian dilakukan dengan menggunakan regresi linear pada sampel yang dipilih dengan menggunakan propensity-score matching. Hasil penelitian menunjukkan bahwa KAP big 4 tidak memiliki perbedaan kualitas audit dengan KAP second tier dalam kemampuannya membatasi manajemen laba yang diukur dengan akrual diskresioner. Selain itu, KAP big 4 dan KAP second tier juga tidak memiliki perbedaan kualitas audit dalam perspektif investor yang diukur dengan cost of equity.

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This research aims to give empirical evidence about the association of audit quality to earning management and cost of equity on firms audited by big 4 auditors compared to firms audited by second tier auditors. Unlike prior researches, this research considers characteristics of the firm audited by the two types of auditors. The test was done by using linear regression on sample selected by using propensity-score matching. The result shows that big 4 auditors has no differences on audit quality from second tier auditors in limiting earning management measured by discretionary accrual. In addition, big 4 auditors and second tier auditors also have no differences on audit quality in investor perspective measured by cost of equity."

"Pelaksanaan quality assurance pemeriksaan telah berlangsung lebih dari 12 tahun. Melalui PMK 184/2015, adanya pembatasan terkait dasar hukum menurunkan kebermanfaatan dalam meningkatkan kualitas pemeriksaan pajak. Tentu hal ini bertolak belakang dengan peran dari quality assurance sehingga perlu untuk dilakukan evaluasi. Penelitian ini ditujukan untuk melakukan evaluasi terhadap kebijakan quality assurance sehingga dapat mengetahui faktor penghambat dan merancang solusi untuk memaksimalkan perannya. Penelitian ini dilakukan dengan pendekatan kualitatif dan data diambil dari studi kepustakaan dan wawancara mendalam dengan informan kunci. Hasil dalam penelitian ini menunjukkan bahwa evaluasi berdasarkan proses kinerjanya belum maksimal dan memberikan kebermanfaatan bagi Wajib Pajak, pelaksanaan tidak efektif yang disebabkan oleh pembatasan pembahasan, waktu pembahasan yang singkat, independensi dan kompetensi, pandangan tidak netral terhadap Wajib Pajak, serta kurangnya quality assurance tidak menunjukkan hasil yang positif dalam meningkatkan kualitas pemeriksaan. Berdasarkan dampaknya, Wajib Pajak tidak merasakan kehadiran quality assurance. Berdasarkan analasis biaya-manfaat pelaksanaan quality assurance menyebabkan banyak waktu, tenaga, dan biaya yang harus dikeluarkan baik untuk Wajib Pajak dan fiskus.

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The implementation of quality assurance has been going more than 12 years. Through PMK 184/2015, the existence of restrictions related to legal basis reduces objective to improving the quality of tax audit. This is contrary to the role of quality assurance so it is important to evaluate. This research is aimed to evaluating quality assurance policies so that they can identify the inhibiting factors and design solutions to maximize their role. This research was conducted using a qualitative approach and data were taken from literature studies and in-depth interviews with key informants. The results of this study indicate that evaluation based on the performance process is not maximized and provides benefits for taxpayers, implementation is ineffective due to discussion restrictions, time-limit discussion, independence and competence, views that are not neutral towards taxpayers, and lack of outreach. Based on the results of the implementation of quality assurance did not show positive results in improving the quality of tax audit. Based on the impact, taxpayers do not feel the function of quality assurance. Based on a cost-benefit analysis, the implementation of quality assurance causes a lot of time, effort, and costs that must be spent for both taxpayers and tax authorities."

"[ ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh earnings management terhadapstock return dengan kualitas audit dan efektivitas komite audit sebagai variabelpemoderasi. Earnings Management diukur menggunakan akrual diskresioner denganmenggunakan model Modified Jones. Stock Return diukur dengan menggunakanimbal hasil saham kumulatif. Kualitas audit diproksikan dengan variabel dummy Big4 atau non Big 4 dan efektivitas komite audit diproksikan dengan menggunakanjumlah rapat yang dilakukan dalam satu tahun. Penelitian ini dilakukan denganmenggunakan sampel perusahaan manufaktur yang terdaftar pada Bursa EfekIndonesia untuk periode 2012-2014 dengan menggunakan metode purposivesampling. Dalam penelitian ini diuji mengenai bagaimana hubungan antara earningsmanagement dan stock return, dan bagaimana pengaruh kualitas audit dan efektivitaskomite audit terhadap hubungan tersebut. Hasil penelitian ini menunjukkan bahwaearnings management memiliki hubungan negatif signifikan dengan stock return.Sedangkan hasil pengujian varibael pemoderasi menunjukkan bahwa kualitas auditmampu memoderasi hubungan earnings management dan stock return denganmemperlemah hubungan negatif, begitu pula dengan efektivitas komite auditmemoderasi dengan memperlemah hubungan negatif.;

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ABSTRACT This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return., This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return.]"