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"Tujuan dari penelitian ini adalah untuk memahami sistem pengendalian internal yang telah diterapkan oleh PT ABC terkait aktivitas pengadaan dan pengelolaan aset tetap, serta mengidentifikasi risiko terkait aktivitas tersebut sebagai dasar analisis atas sistem pengendalian internal yang berjalan dan memberikan rancangan standard operating procedure pada aktivitas pengadaan dan pengelolaan aset tetap PT ABC. Penelitian ini merupakan penelitian kualitatif dengan metode studi kasus pada PT ABC yang bergerak di bidang jasa sarana penunjang bidang pendidikan. Data dikumpulkan dengan metode observasi, wawancara, dan studi dokumentasi. Instrumen penelitian yang digunakan dalam penelitian ini yaitu kerangka kerja pengendalian internal COSO yang terintegrasi. Hasil penelitian menunjukan perusahaan telah memiliki pengendalian internal namun pengendalian internal yang berjalan belum diformalkan dan berdasarkan hasil analisis risiko masih terdapat risiko yang belum memiliki aktivitas pengendalian. Oleh karena itu, penulis memberikan rekomendasi perbaikan dalam bentuk usulan rancangan standard operating procedure SOP terkait aktivitas pengadaan dan pengelolaan aset tetap yang disesuaikan dengan kebutuhan PT ABC.

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This research aims to analyze internal control system and propose a design of standard operating procedures SOP for fixed asset procurement and management activities in PT ABC. This is a qualitative research with case study method at PT ABC which is engaged in rental fixed assets for supporting education facilities. We have interviewed the management of PT ABC, conducts observation, and analysis internal documents. Based on those data, we analyze the internal control system that has been implemented by PT ABC related with procurement and management activities of fixed assets, including identifying risk in those activities as the basis for the analysis of the ongoing internal control system. The results show that there are some weakness on internal control system, especially related to fixed assets management activities. Therefore, some risks have not been mitigated yet. In addition, the Company has not formalized internal control procedure yet, which caused unstructured implementation. Therefore, this research provides recommendation for improvement in internal control activities and proposed a design of standard operating procedure SOP related to procurement and management activities of fixed assets that tailored with the PT ABC needs.Keywords Fixed Assets, Internal Control, Identify Risk, Control Activity, Fixed Assets Procurement and Management Activities."

"Laporan Magang ini membahas tentang perubahan dari proses yang dilakukan dalam bagian pengadaan SOP keuangan PT. XYZ disebabkan oleh perubahan struktur organisasi dan ekspansi bisnis yang meningkatkan kompleksitas kegiatan operasional PT. XYZ. Dalam proses update, ada analisis melalui pengendalian internal berbasis COSO guidance dalam sistem internal monitoring, kemungkinan risiko yang bisa timbul, dan prosedur yang dilakukan. Proses update yang dilakukan yaitu dengan melakukan wawancara dan walkthrough pada anggota Person in Charge atau penanggung jawab dari proses yang dioperasikan oleh PT. XYZ dalam beberapa kali dan membuat koreksi SOP keuangan yang ada. Hasil laporan magang ini menyimpulkan bahwa setelah memperbarui SOP keuangan terhadap proses pengadaan, ada perubahan yang cukup signifikan mengenai proses dioperasikan pada siklus saat ini menuju ke siklus sebelumnya pada proses pengadaan. Sebagian besar perubahan dalam sub proses SOP Procurement adalah dalam kegiatan, diagram alur, dokumen, dan juga mengubah nama judul penanggung jawab. Beberapa SOP juga terjadi perubahan dalam instruksi kerja. Mengenai Format SOP yang digunakan oleh PT. XYZ, telah sesuai dengan format yang umum digunakan oleh perusahaan, dan terlebih lagi sudah menjelaskan poin-poin penting yang perlu ditekankan dalam SOP, sehingga tidak akan menimbulkan kebingungan dalam proses ketika dieksekusi. Selain itu, SOP keuangan yang dimiliki oleh PT. XYZ juga masih perlu perbaikan juga.

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This Internship Report discusses about the change of processes performed in financial SOP procurement section of PT. XYZ caused by the change of organization structure and business expansion that enhances the complexity of operational activites of PT. XYZ. In updating process, there is analysis through the internal control based on COSO guidance on monitoring internal systems, the possibility of the risks that could be arising, and the procedures done. The updating process performed by doing interview and walkthrough the Person In Charge members from the processes operated by PT. XYZ in recent times and make correction of the existing financial SOP.

The result of this internship report concludes that after updating the financial SOP towards procurement process, there is a quite significant changes regarding the processes operated on this current cycle towards to previous cycle on procurement process. Most of the sub processes in Procurement SOP changes in activities, flowcharts, documents, and also changes the title name of person in charge. Some SOP also occured changes in work instructions. Regarding SOP format used by PT. XYZ, it has been in accordance with the general format used by the company, and moreover already explained the key points that need to be emphasized in the SOP, so it will not lead to confusion in the process when it is executed. In addition, financial SOP owned by PT. XYZ is also still need of improvement too."

"Dokumen yang dikelola oleh masing-masing instansi atau perusahaan mempunyai peranan yang sangat penting terutama dokumen Standar Operasional Prosedur (SOP). Standar operasional prosedur (SOP) adalah pedoman atau acuan untuk melaksanakan tugas dan pekerjaan sesuai dengan fungsi dari pekerjaan tersebut. Dengan adanya SOP semua kegiatan di suatu perusahaan dapat terancang dengan baik. Standar Operasional Prosedur (SOP) yang dipetakan dalam pengamatan ini, bertujuan menjadi panduan tim Document Control untuk melakukan kegiatan distribusi dokumen SOP ke masing-masing departemen. Pengamatan dilakukan dengan mencocokkan dokumen yang ada di lapangan dengan master list SOP. Dokumen yang dicek meliputi nomor dokumen, nama dokumen, dan nomor revisi. Dilakukan pengamatan dicek masa berlaku dokumen dengan melihat nomor revisi yang ada di lapangan dengan nomor revisi yang terdapat di acuan master list SOP, apabila ada dokumen yang masih mempunyai nomor revisi lama, dilakukan penarikan dokumen SOP tersebut lalu dibuat dokumen dengan nomor revisi terbaru. Berdasarkan hasil observasi, dokumen yang tersedia di lapangan pada seluruh departemen PT. Kalbio Global Medika sudah mempunyai dokumen dengan revisi terbaru atau sudah sesuai dengan master list.

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Documents managed by each agency or company have a significant role, especially the Standard Operating Procedure (SOP) document. Standard operating procedures (SOP) are guidelines or references for carrying out tasks and jobs according to the function of the job. With the existence of SOP, all activities in a company can be well designed. The Standard Operating Procedure (SOP) in this observation aims to guide the Document Control team in distributing SOP documents to each department. Observations were made by matching the existing documents in the field with the SOP master list. Documents checked include document number, document name, and revision number. Observations were made to check the document's validity period by looking at the revision number in the field with the revision number contained in the SOP master list reference. If a document still has the old revision number, the SOP document is withdrawn, and a document with the latest revision number is created. Based on the results of observations, the documents are available in the field in all departments of PT. Kalbio Global Medika already has documents with the latest revisions or in accordance with the master list."

"Laporan magang ini membahas tentang prosedur pemutakhiran SOP keuangan siklus inventory yang dilakukan pada PT X yang ditujukan untuk meningkatkan kualitas pengendalian internal. Proses pemutakhiran dilakukan dengan melakukan walkthrough dengan karyawan PT X untuk kemudian digambarkan dalam bentuk flowchart. Hasil laporan magang ini menyimpulkan bahwa PT X melakukan pemutakhiran SOP keuangannya secara berkala dalam rangka meningkatkan kualitas pengendalian internal atas pelaporan keuangan.

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This Internship Report discusses about the updating procedure of Financial Standard Operating Procedures Inventory Cycle in order to enhance the quality of internal control in PT X. The updating procedure is done by performing walkhtrough with PT X?s employee before presented in flowchart.

The result of this internship report concludes that PT X updates the Financial Standard Operating Procedures regularly in order to enhance the quality of internal control on financial reporting."

"Laporan magang ini membahas tentang proses penyusunan SOP keuangan proses expense di PT X yang ditujukan untuk meyesuaikan SOP lama dengan proses bisnis yang baru. Analisis dilakukan atas kesesuaian proses yang dilakukan dengan teori yang ada serta penilaian aspek sistematika SOP PT X mengacu pada beberapa standar. Analisis juga dilakukan atas kecukupan pengendalian internal pada SOP hasil pemutakhiran. Analisis pengendalian internal tersebut dilakukan pada setiap SOP proses expense. Hasil laporan magang menyimpulkan bahwa masih terdapat kekurangan pada proses penyusunan SOP keuangan di PT X. Sementara itu, aspek sistematika dalam SOP keuangan proses expense sudah sesuai dengan standar dan pengendalian internal dalam SOP tersebut sudah cukup memadai.

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This internship report discusses about the process of preparing financial standard operating procedures (SOP) expense process on PT X to conform with the new business processes. The analysis was conducted to check the conformity of the preparation process that was performed to the existing theory and also the assessment of systematic aspects of the SOP refers to some standards. The analysis was also carried out on the adequacy of internal control of the updated SOP. Internal controls are analyzed in every SOP of expense process. The result of this internship report concludes that there are some deficiencies in the process of preparing financial SOP on PT X. Meanwhile, the systematics aspects of financial SOP process of expense are already conformed to the standards and internal controls in that SOP are already sufficient."

"Tesis ini membahas efektifitas dalam proses pengadaan peralatan penunjang pendidikan yang dilakukan oleh Unit Pengadaan Politeknik NDD. Penelitian ini adalah penelitian kualitatif dengan rancangan deskriptif dan bertujuan untuk mengetahui efektifitas proses pengadaan peralatan penunjang pendidikan, mengidentifikasi kendala dalam mengimplementasikan peraturan terkait dan mengetahui upaya telah dilakukan untuk mengatasinya.Penelitian menunjukkan bahwa masih terdapat beberapa prosedur yang berkaitan dengan pengguna barang yang dilaksanakan oleh Unit Pengadaan tidak sesuai dengan SOP nya. Penelitian ini menyarankan perlu melibatkan staf yang kompeten dalam menentukan jenis peralatan yang dibutuhkan dan memberikan pelatihan mengenai pengadaan barang/ jasa kepada para pegawai administrasi sebagai pelaksana pengadaan dan kepada manajemen dan dosen sebagai pengguna barang/jasa.

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This thesis explores the effectiveness of educational supporting equipment procurement process conducted by the Procurement Unit of Polytechnic NDD. This study is a descriptive qualitative research design and aims to find out the effectiveness of education support equipment procurement process, identify the constraints in implementing the relevant regulations and know the effort has been made to overcome them.Research shows that there are some procedures related to the users of goods that have not been implemented by the Procurement Unit so that its performance is still considered not conform to the SOP. This research suggests need to involve staffs who are competent in determining the type of equipment needed and provide training on procurement of goods/ services to administration staffs as the executor of the procurement and to the management and lecturers as a user of the goods/ services."

"Skripsi ini merupakan analisis dan penyusunan ulang standard operating procedures (SOP) pada sebuah Lembaga BSS yang menyediakan layanan jasa penelitian, konsultasi dan pelatihan. Pembahasan dalam penelitian ini dibatasi pada SOP terkait siklus penerimaan Lembaga BSS meliputi pembuatan cost proposal dan kontrak dengan klien, penyediaan fungsi jasa, pembuatan tagihan, pencatatan dan penghapusan piutang usaha serta penerimaan kas yang dibuat dan digunakan sejak tahun 2002 namun belum pernah diperbaharui seiring perubahan operasional yang ada. Kendala yang ditemukan dalam implementasi SOP adalah kurangnya komunikasi dan interaksi antar bagian yang menyebabkan kegiatan operasional tidak efektif. Berdasarkan hasil kajian yang dilakukan melalui wawancara dan observasi pada pihak terkait, telah dibuat sebuah rancangan yang baru atas standar prosedur operasi bagi bagian administrasi proyek serta bagian keuangan dan akuntansi terkait siklus penerimaan. Manajemen diharapkan dapat menggunakan SOP yang baru untuk memastikan setiap pekerja mengikuti langkah-langkah yang sama setiap kali menjalankan prosedur sehingga tercipta efisiensi dan efektivitas pekerja baik secara individu maupun secara kesatuan lembaga.

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This thesis is an analysis and standard operating procedures (SOP) rearrangements at an institute that provides research, consultancy and training services. The discussion in this study is limited to the relevant SOP BSS Institute revenue cycle, which made and used since 2002 but has not been updated in line with operational changes, includes the cost of making proposals and contracts with clients, providing services functions, bill-making, recording and elimination of trade receivables, and cash receipts. Obstacles in the implementation of the SOP is a lack of communication and interaction between personnel that cause ineffective operations.

Based on the results of a study conducted through interviews and observations on the parties concerned, the author has made a new design on the standard operating procedures for project administration and finance and accounting related revenue cycle. Management is expected to use the new SOP to ensure every worker to follow the same steps every time they run the procedure so as to create efficiency and effectiveness of workers both individually and as a whole of institute."

"Laporan magang ini bertujuan untuk mengevaluasi saran dan solusi KAP ABC (nama yang diubah) mengenai peningkatan proses pengadaan aset tetap PT LXN (nama yang diubah). Keterlibatan dimulai dengan tahap perencanaan dan pemahaman, di mana KAP ABC memperoleh dokumen rinci terkait aset tetap dari PT LXN untuk mengembangkan pemahaman komprehensif tentang proses pengadaan saat ini, yang selanjutnya diperdalam melalui sesi pertanyaan dengan personel yang relevan. Dalam proyek peningkatan proses pengadaan aset tetap, KAP ABC secara strategis memanfaatkan Laporan Gap dan diagram alir proses. Laporan Gap memungkinkan identifikasi kesenjangan, kelemahan, dan area perbaikan dalam alur kerja pengadaan aset tetap PT LXN, sejalan dengan praktik terbaik dalam melakukan analisis. Evaluasi terhadap proses pengadaan aset tetap PT LXN mengungkap kesenjangan di area-area utama. Solusi yang diusulkan KAP ABC selaras dengan kerangka kerja yang mapan dan mengatasi kesenjangan yang teridentifikasi. Laporan magang menyimpulkan bahwa keputusan PT LXN untuk berkonsultasi dengan KAP ABC adalah keputusan yang tepat, karena penilaian komprehensif dan solusi yang diberikan menyediakan landasan yang kuat bagi PT LXN untuk mengoptimalkan proses pengadaannya dan meningkatkan sistem pengendalian secara keseluruhan.

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This internship report aims to evaluate KAP ABC's (altered name) advisory on the fixed asset procurement process improvement of PT LXN (altered name). The engagement began with the planning and understanding phase, in which KAP ABC obtained detailed fixed asset-related documents from PT LXN to develop a comprehensive understanding of the current procurement process, further enhanced through inquiry sessions with relevant personnel. In the fixed asset procurement process improvement project, KAP ABC strategically utilized a Gap Report and process flowcharts. The Gap Report enabled the identification of gaps, weaknesses, and areas for improvement within PT LXN's fixed asset procurement workflow, aligning with best practices in conducting the analysis. The evaluation of PT LXN's fixed asset procurement process revealed gaps in key areas. KAP ABC's proposed solutions aligned well with established frameworks and addressed the identified gaps. The internship report concludes that PT LXN's decision to consult KAP ABC was well-considered, as the comprehensive assessment and solutions provide a solid foundation for PT LXN to optimize its procurement process and enhance its overall control system."

"Laporan magang ini memberikan gambaran sekaligus membahas mengenai prosedur audit atas akun aset tetap pada PT DEF yang dilaksanakan KAP ABC. PT DEF merupakan sebuah perusahaan yang bergerak di bidang pembungkusan susu. Auditor melaksanakan prosedur audit berdasarkan panduan yang tercantum pada CBA Audit Manual. Laporan ini juga menjelaskan kebijakan akuntansi atas aset tetap PT DEF, prosedur audit atas aset tetap oleh KAP ABC, temuan audit, serta analisis atas prosedur audit. Berdasarkan pengujian substantif, ditemukan adanya kesalahan pencatatan beban penyusutan yang cukup signifikan. Namun, laporan keuangan PT DEF masih tergolong pada kategori disajikan secara wajar.

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This internship report discusses and illustrates the audit procedures of fixed assets for PT DEF that was executed by KAP ABC. PT DEF is a milk packaging company. Auditor executed the audit prosedur based on the guideline that are provided in CBA Audit Manual. This report also describes the accounting policies of fixed assets in PT DEF, audit procedures conducted by KAP ABC, audit finding, and the analysis of the audit procedures. Based on the substantive tests, it is found that there is a significant misstatement of depreciation expense. Nevertheless, the financial statements of PT DEF is still presented fairly."

"[Laporan magang ini membahas bagaimana prosedur KAP ABC atas jasa kajian dan penyempurnaan Standar Operasional Prosedur SOP penjualan marketing dan operasional pada PT XYZ yang bertujuan untuk menghasilkan SOP yang dapat mendukung standardisasi proses bisnis PT XYZ dengan mempertimbangkan aspek pengendalian internal. Analisis dilakukan atas kesesuaian prosedur yang dilakukan oleh KAP ABC dalam melakukan kajian dan penyempurnaan SOP penjualan marketing dan operasional pada PT XYZ dengan teori yang ada. Analisis juga dilakukan atas kesesuaian pertimbangan aspek pengendalian internal kesesuaian teknik dokumentasi dan kesesuaian format teknis penulisan SOP yang dilakukan oleh KAP ABC dengan teori yang ada. Hasil analisis menyimpulkan bahwa prosedur yang dijalankan oleh KAP ABC pertimbangan aspek pengendalian internal kesesuaian teknik dokumentasi dan kesesuaian format teknis penulisan SOP sudah sesuai dengan teori yang ada namun masih terdapat beberapa kekurangan diantaranya KAP ABC kurang fokus pada pertimbangan aspek pengendalian internal terdapat beberapa kelemahan dalam melakukan perencanaan dan KAP ABC tidak membuat DFD terlebih dahulu sebelum membuat SOP Flowchart.

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This internship report discusses how KAP ABC rsquo s procedures in examining and updating sales marketing and operational. Standard Operating Procedures SOP on PT XYZ to generalize SOP which support standardization of business processes on PT XYZ by considering internal control aspects. The analysis was conducted to check the conformity of the procedures that were performed by KAP ABC in examining and updating sales marketing and operational SOP on PT XYZ to the existing theory. The analysis was also conducted to check the conformity of the internal control consideration documentation techniques and the format of writing techniques that was performed by KAP ABC to the existing theory. The result of this internship report concludes that procedures that were performed by KAP ABC internal control consideration documentation techniques and the format of writing techniques are already conformed to the existing theory however there are some deficiencies such as KAP ABC less focus on internal control consideration there are some weaknesses in planning and KAP ABC did not make DFD before making flowchart.;This internship report discusses how KAP ABC rsquo s procedures in examining and updating sales marketing and operational Standard Operating Procedures SOP on PT XYZ to generalize SOP which support standardization of business processes on PT XYZ by considering internal control aspects The analysis was conducted to check the conformity of the procedures that were performed by KAP ABC in examining and updating sales marketing and operational SOP on PT XYZ to the existing theory The analysis was also conducted to check the conformity of the internal control consideration documentation techniques and the format of writing techniques that was performed by KAP ABC to the existing theory The result of this internship report concludes that procedures that were performed by KAP ABC internal control consideration documentation techniques and the format of writing techniques are already conformed to the existing theory however there are some deficiencies such as KAP ABC less focus on internal control consideration there are some weaknesses in planning and KAP ABC did not make DFD before making flowchart ;This internship report discusses how KAP ABC rsquo s procedures in examining and updating sales marketing and operational Standard Operating Procedures SOP on PT XYZ to generalize SOP which support standardization of business processes on PT XYZ by considering internal control aspects The analysis was conducted to check the conformity of the procedures that were performed by KAP ABC in examining and updating sales marketing and operational SOP on PT XYZ to the existing theory The analysis was also conducted to check the conformity of the internal control consideration documentation techniques and the format of writing techniques that was performed by KAP ABC to the existing theory The result of this internship report concludes that procedures that were performed by KAP ABC internal control consideration documentation techniques and the format of writing techniques are already conformed to the existing theory however there are some deficiencies such as KAP ABC less focus on internal control consideration there are some weaknesses in planning and KAP ABC did not make DFD before making flowchart , This internship report discusses how KAP ABC rsquo s procedures in examining and updating sales marketing and operational Standard Operating Procedures SOP on PT XYZ to generalize SOP which support standardization of business processes on PT XYZ by considering internal control aspects The analysis was conducted to check the conformity of the procedures that were performed by KAP ABC in examining and updating sales marketing and operational SOP on PT XYZ to the existing theory The analysis was also conducted to check the conformity of the internal control consideration documentation techniques and the format of writing techniques that was performed by KAP ABC to the existing theory The result of this internship report concludes that procedures that were performed by KAP ABC internal control consideration documentation techniques and the format of writing techniques are already conformed to the existing theory however there are some deficiencies such as KAP ABC less focus on internal control consideration there are some weaknesses in planning and KAP ABC did not make DFD before making flowchart ]"