Hasil Pencarian  ::  Simpan CSV :: Kembali

"Laporan magang ini bertujuan untuk mengevaluasi proses loan review yang dilakukan oleh KAP RFR untuk mencari tahu permasalahan utama penyebab tidak lancarnya pembayaran kembali oleh debitur Lembaga Keuangan Bukan Bank X (LKBB X) secara tepat waktu serta memberikan solusi atas permasalahan tersebut. Proses loan review dilakukan dalam 5 (lima) tahap dan mengacu pada Lampiran 1 Peraturan Otoritas Jasa Keuangan Nomor 40/POJK.05/2015. Penulis hanya melakukan evaluasi pada tiga tahap proses loan review yaitu pengumpulan dokumen, pengisian kertas kerja, dan pemberian kualitas kredit. Secara keseluruhan proses loan review yang dilakukan oleh KAP RFR pada LKBB X sudah sesuai dengan ketentuan dari Lampiran 1 Peraturan Otoritas Jasa Keuangan Nomor 40/POJK.05/2015. Selain itu laporan magang ini juga memuat refleksi diri penulis selama melaksanakan magang di KAP RFR.

---

This internship report aims to evaluate the loan review process carried out by KAP RFR to find out the main problem that causes non-smooth repayment of non-bank financial institution X (NBFI X) debtors in a timely manner and to provide solutions to these problems. The loan review process is carried out in 5 (five) stages and based on Lampiran 1 Peraturan Otoritas Jasa Keuangan Nomor 40/POJK.05/2015. The author only evaluates the three stages of the loan review process, namely collecting documents, filling in working papers, and providing credit quality. Overall, the loan review process carried out by KAP RFR at NBFI X is in accordance with the provisions of Lampiran 1 Peraturan Otoritas Jasa Keuangan Nomor 40/POJK.05/2015. In addition, this internship report also contains the author's self-reflection during his internship at KAP RFR."

"Laporan ini bertujuan untuk mengevaluasi prosedur audit Loan Review yang dilakukan oleh KAP XYZ terhadap PT Bank ABC periode 31 Desember 2022. PT Bank ABC merupakan perusahaan yang bergerak di industri Jasa Keuangan, menawarkan berbagai fasilitas kredit). Prosedur yang dilakukan mengacu pada tiga pilar kredit Bank Indonesia yang mensyaratkan KAP untuk menilai tiga aspek debitur yaitu; (1) Prospek Usaha, (2) Kinerja Debitur, (3) Kemampuan Membayar. Dilanjutkan dengan memeriksa OJK SLIK. Berdasarkan evaluasi tersebut, prosedur audit yang dilakukan oleh KAP XYZ telah memenuhi ketentuan yang berlaku seperti Peraturan Bank Indonesia dan Otoritas Jasa Keuangan (OJK).

---

This report aims to evaluate the Loan Review audit procedure performed by KAP XYZ on PT Bank ABC for the period of 31 December 2022. PT Bank ABC is a company operating in the Financial Service industry, offering various credit facilities. The procedure done was referring to tiga pilar kredit Bank Indonesia which requires the KAP to assess three aspects of the debtor which are; (1) Business Prospects, (2) Debtor’s Performance, (3) Repayment Capacity. Followed by the further assessment of OJK SLIK checking. Based on the evaluation, the audit procedure conducted by KAP XYZ complies with relevant regulations such as Peraturan Bank Indonesia and Otoritas Jasa Keuangan (OJK). "

"Laporan magang ini menjelaskan evaluasi prosedur loan review yang dilakukan oleh KAP AXA dalam menentukan rating kolektibilitas pinjaman debitur PT DEF sesuai dengan kriteria komponen penilaian yang tertera pada Peraturan Otoritas Jasa Keuangan. PT DEF adalah perusahaan pembiayaan milik negara yang memiliki tiga aktivitas bisnis utama, antara lain: Pembiayaan investasi, Pembiayaan Modal Kerja, dan Pembiayaan Multiguna. Laporan magang ini akan mengevaluasi dasar penilaian kolektibilitas yang dilakukan oleh KAP AXA terhadap debitur PT DEF, apakah telah sesuai dengan Peraturan yang berlaku. Hasil dari evaluasi menunjukkan bahwa praktik loan review yang dilakukan oleh KAP AXA, secara garis besar, telah sesuai dengan komponen penilaian yang tertera pada Peraturan Otoritas Jasa Keuangan. Laporan magang ini juga membahas hasil refleksi diri penulis atas pengalaman selama periode magang berlangsung.

---

This internship report describes the evaluation of the loan review procedure carried out by KAP AXA in determining the collectibility rating of PT DEF's debtors' loans in accordance with the assessment component criteria stated in Peraturan Otoritas Jasa Keuangan. PT DEF is a state-owned finance company that has three main business activities, including: Investment Financing, Working Capital Financing, and Multipurpose Financing. This internship report will evaluate the basis of the collectibility assessment carried out by KAP AXA on PT DEF debtors, whether it is in accordance with the applicable regulations or not. The results of the evaluation show that the loan review practice carried out by KAP AXA, in general, is in accordance with the assessment components stated in the Peraturan Otoritas Jasa Keuangan. This internship report also discusses the results of the author's self-reflection on the experience during the internship period."

"[ABSTRAKLaporan magang ini menjelaskan prosedur loan review yang dilakukan oleh KAPIDR untuk memeriksa kewajaran penilaian kualitas kredit yang dilakukan olehBank DJM atas debitur-debiturnya, sesuai dengan Peraturan Bank Indonesia.Secara khusus, penulis menjelaskan proses pemberian kredit oleh Bank DJM, sertaprosedur yang dilakukan KAP IDR dalam melakukan loan review. Berdasarkananalisis atas prosedur loan review yang dilakukan oleh KAP IDR, dapatdisimpulkan bahwa KAP IDR telah melakukan prosedur penilaian kredit sesuaidengan ketentuan Bank Indonesia dan Bank DJM telah melakukan penilaiankualitas kreditnya dengan wajar.

---

ABSTRACTThe internship report illustrates the loan review procedures performed by KAP IDRin order to review the reasonableness of credit quality grading conducted by DJMBank for its debtors, in compliance with Bank Indonesia?s regulatory requirements.The author explains the credit facility granting process of DJM Bank, as well as theaudit practice carried out by KAP IDR in performing loan review procedures. Basedon the analysis of loan review procedures by KAP IDR, the author concludes thatKAP IDR has conducted credit grading procedures in compliance with BankIndonesia?s regulation, and DJM Bank has reasonably graded its credit quality.;The internship report illustrates the loan review procedures performed by KAP IDRin order to review the reasonableness of credit quality grading conducted by DJMBank for its debtors, in compliance with Bank Indonesia?s regulatory requirements.The author explains the credit facility granting process of DJM Bank, as well as theaudit practice carried out by KAP IDR in performing loan review procedures. Basedon the analysis of loan review procedures by KAP IDR, the author concludes thatKAP IDR has conducted credit grading procedures in compliance with BankIndonesia?s regulation, and DJM Bank has reasonably graded its credit quality., The internship report illustrates the loan review procedures performed by KAP IDRin order to review the reasonableness of credit quality grading conducted by DJMBank for its debtors, in compliance with Bank Indonesia’s regulatory requirements.The author explains the credit facility granting process of DJM Bank, as well as theaudit practice carried out by KAP IDR in performing loan review procedures. Basedon the analysis of loan review procedures by KAP IDR, the author concludes thatKAP IDR has conducted credit grading procedures in compliance with BankIndonesia’s regulation, and DJM Bank has reasonably graded its credit quality.]"

"Laporan magang ini berisikan pembahasan mengenai evaluasi prosedur audit loan review yang dilaksanakan KAP ABC pada Bank OMO untuk laporan keuangan yang berakhir pada 31 Desember 2022. Bank OMO merupakan bank umum yang menyediakan berbagai jasa dan produk perbankan. Evaluasi yang dilakukan mengacu pada perbandingan antara prosedur audit loan review yang berlaku dengan praktik yang dilaksanakan selama magang. Berdasarkan hasil evaluasi dapat disimpulkan bahwa prosedur audit loan review yang dilakukan oleh KAP ABC telah mematuhi analisa tiga pilar kredit Otoritas Jasa Keuangan sekaligus telah mencapai asersi keberadaan dan penilaian. Selain itu laporan magang ini juga memuat refleksi diri penulis selama melaksanakan magang di KAP ABC.

---

This internship report comprises a discussion regarding the evaluation of the loan review audit procedures carried out by ABC Public Accounting Firm at OMO Bank for the financial statements ending on December 31, 2022. OMO Bank is a commercial bank offering various banking services and products. The evaluation conducted is based on a comparison between the applicable loan review audit procedures and the practices executed during the internship. Based on the evaluation results, it can be deduced that the loan review audit procedures conducted by ABC Public Accounting Firm have adhered to the analysis of the three credit pillars established by the Financial Services Authority, concurrently achieving assertions of existence and assessment. Furthermore, this internship report also incorporates the author's self-reflections during the internship at ABC Public Accounting Firm."

"Laporan magang ini membahas tentang evaluasi prosedur loan review yang dilakukan KAP ABC terhadap Bank XYZ periode yang berakhir pada tanggal 31 Desember 2023. Bank XYZ merupakan bank umum dengan Kelompok Bank berdasarkan Modal Inti (KBMI) 1 yang sedang berkembang dan telah melakukan transformasi menjadi bank digital. Produk pinjaman Bank XYZ dicatat sebagai Piutang Pinjaman. Dalam proses audit, prosedur loan review merupakan bagian dari Test of Details atas akun Piutang Pinjaman. Evaluasi prosedur audit dilakukan sesuai dengan peraturan yang terdapat pada Peraturan Otoritas Jasa Keuangan dan Standar Audit (SA) 200, 500, dan 315. Hasil evaluasi prosedur audit yang telah dilakukan KAP ABC telah sesuai dengan standar yang berlaku dan asersi yang diuji, yaitu asersi accuracy telah terpenuhi. Selain evaluasi, laporan magang ini juga menjelaskan refleksi diri penulis berdasarkan pengalaman yang dialami selama magang selama di KAP ABC.

---

This internship report discusses the evaluation of loan review procedures carried out by KAP ABC for Bank XYZ for the period ending December 31 2023. Bank . Bank XYZ loan products are recorded as Loan Receivables. In the audit process, the loan review procedure is part of the Test of Details for the Loan Receivables account. Evaluation of audit procedures is carried out in accordance with the regulations contained in the Financial Services Authority Regulations and Audit Standards (SA) 200, 500, and 315. The results of the evaluation of audit procedures carried out by KAP ABC are in accordance with applicable standards and the assertions tested, namely the accuracy assertion has been fulfilled. Apart from the evaluation, this internship report also explains the author's self-reflection based on the experiences experienced during the internship at KAP ABC."

"Laporan magang ini disusun untuk mengevaluasi prosedur audit loan review yang dilakukan KAP AFS pada Bank AMD. Bank AMD merupakan salah satu bank umum yang beroperasi di Indonesia. Evaluasi dilakukan untuk melihat kesesuaian antara praktik loan review yang dilakukan oleh KAP AFS dengan peraturan, standar, dan teori yang berlaku. Prosedur audit loan review dilakukan dengan merujuk pada tahapan audit yang meliputi tahap perencanaan, pengujian dan pengumpulan bukti, serta evaluasi dan pelaporan. Dalam penulisan laporan ini, pembahasan berfokus pada tahapan pengujian dan pengumpulan bukti yang meliputi penentuan sampel, pengumpulan dokumen pendukung, dan pengisian kertas kerja untuk menentukan kolektabilitas debitur. Berdasarkan evaluasi dan analisis yang dilakukan, prosedur audit loan review yang dilakukan oleh KAP AFS pada Bank AMD telah sesuai dengan SA 500, Peraturan OJK Nomor 40/ POJK.03/ 2019, dan Surat Edaran OJK Nomor 36/ SEOJK.03/ 2017.

---

This internship report aims to evaluate the loan review audit procedures performed by KAP AFS at Bank AMD. Bank AMD is one of the Commercial Banks operating in Indonesia. The evaluation is performed to observe the compliance between the loan review practices performed by KAP AFS and the relevant regulations, standards, and theories. The loan review audit procedure is performed by referring to the audit stages which include planning, testing and gathering evidence, and evaluation and reporting. In this report, the focus of the discussion was on the testing and evidence gathering stage, which includes determining the sample, collecting supporting documents, and filling out working papers to determine the collectability of debtors. Based on the evaluation and analysis that has been done, the loan review audit procedures performed by KAP AFS at Bank AMD are in accordance with SA 500, OJK Regulation Number 40 / POJK.03 / 2019, and OJK Circular Letter Number 36 / SEOJK.03 / 2017."

"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit KAP LHC atas loan review pada Debitur Bank PK untuk Laporan Keuangan yang berakhir pada 31 Desember 2022. Bank PK merupakan Bank umum yang menyediakan produk simpanan, produk pinjaman, produk investasi, dan layanan Bank devisa lainnya di Indonesia. Prosedur audit yang akan dievaluasi adalah pada tahap pengujian pengendalian melalui pengumpulan dokumen pendukung, pengisian kertas kerja, dan penilaian kualitas kredit debitur. Berdasarkan hasil evaluasi, prosedur pengujian pengendalian yang dilaksanakan KAP LHC sudah sesuai dengan Standar Audit (SA), teori audit yang relevan, dan regulasi Otoritas Jasa Keuangan. Laporan magang ini juga menyajikan refleksi diri dari pengalaman yang diperoleh selama menjalankan magang di KAP LHC.

---

This internship report aims to evaluate KAP LHC’s audit procedures for loan review on Bank PK’s Debtor for the Financial Statements ended December 31, 2022. Bank PK is commercial banks that provide deposit products, loan products, investment products, and foreign exchange bank services in Indonesia. The audit procedures that will be evaluated is on the test of controls through collect supporting documents, filling out working papers, and assessing the debtor’s credit quality. Based on the evaluation, test of controls procedures carried out by KAP LHC are in accordance with Auditing Standards (SA), relevant audit theories, and OJK regulations. This internship report also includes self-reflective from the experience gained while doing an internship at KAP LHC.

"

"Laporan magang ini bertujuan untuk mengevaluasi audit KAP AK atas loan review pada Debitur Bank Syariah XYZ untuk Laporan Keuangan yang berakhir pada 31 Desember 2023. Bank Syariah XYZ merupakan Bank umum syariah yang menyediakan produk simpanan, produk pembiayaan, perbankan elektronik serta berbagai jasa/layanan perbankan di Indonesia. Prosedur audit yang dievaluasi adalah pada tahap pengujian pengendalian dan pengujian substantif melalui pengumpulan dokumen, pengisian kertas kerja, dan penilaian kualitas pembiayaan debitur untuk menilai kolektibilitas yang diberikan oleh Bank telah sesuai dengan penilaian oleh KAP AK. Evaluasi dilakukan berdasarkan Standar Audit (SA) dan Peraturan Otoritas Jasa Keuangan Nomor 2/POJK.03/2022 tentang Penilaian Kualitas Aset Bank Umum Syariah dan Unit Usaha Syariah. Standar Audit yang digunakan mencakup SA 200 terkait Tujuan Keseluruhan Auditor Independen dan Pelaksanaan Audit Berdasarkan Standar Audit, SA 315 terkait Pengidentifikasian dan Penilaian Risiko Kesalahan Penyajian Material melalui Pemahaman atas Entitas dan Lingkungannya, dan SA 500 terkait Bukti Audit. Berdasarkan hasil evaluasi, prosedur pengujian pengendalian dan pengujian substantif yang dilaksanakan KAP AK sudah sesuai dengan Standar Audit (SA), teori audit yang relevan, dan regulasi Otoritas Jasa Keuangan. Laporan magang ini juga menyajikan refleksi diri dari pengalaman yang diperoleh selama menjalankan magang di KAP AK

---

This internship report aims to evaluate KAP AK’s audit procedures for loan review on Bank Syariah XYZ’s Debtor for the Financial Statement ended December 31, 2023. Bank Syariah XYZ is a Sharia commercial bank that provides deposit products, loan products, electronic banking, and various banking services in Indonesia. The audit procedures that are evaluated consist of controls and substantive tests. The evaluation is done by collecting supporting documents, filling out working papers, and assessing the debtor’s credit quality to assess collectability given by the Bank in accordance with the assessment by KAP AK. Evaluation is carried out based on Auditing Standards (SA) and OJK Regulations Number 2/POJK.03/2022 concerning the Assessment of Islamic Commercial Bank and Islamic Business Unit Asset Quality. The SAs used include SA 200, concerning the Overall Objectives of Independent Auditors and Conducting Audits Based on Auditing Standards; SA 315, concerning Identifying and Assessing the Risk of Material Misstatement through Understanding the Entity and its Environment; and SA 500, concerning Audit Evidence. Based on the evaluation, tests of control and substantive test procedures carried out by KAP AK are in accordance with Auditing Standards (SA), relevant audit theories, and OJK regulations. This internship report also includes self-reflection from the experience gained while doing an internship at KAP AK."

"Laporan Magang ini menganalisis kesesuaian prosedur audit loan review yang dilakukan KAP AAW terhadap audit Bank BVM. KAP AAW melakukan prosedur audit loan review mengacu pada Pedoman Audit KAP AAW yang diadopsi dari Standar Audit (“SA”) sebagai standar audit yang berlaku dan juga Peraturan Otoritas Jasa Keuangan sebagai peraturan perundangan yang berlaku untuk loan review. Secara umum, prosedur audit yang dilakukan KAP AAW telah sesuai dengan teori audit dan telah sesuai dengan Peraturan Otoritas Jasa Keuangan yang berlaku.

---

This Internship Report analyzes the loan review audit procedures conducted by KAP AAW on BVM Bank audit. KAP AAW performs loan review audit procedures referring to the KAP AAW Audit Guidelines which adopt the Auditing Standards (“SA”) as the applicable audit standard and also Otoritas Jasa Keuangan Regulations as the applicable regulations for loan reviews. In general, the audit procedures carried out by KAP AAW are in accordance with audit theory and are in accordance with the Otoritas Jasa Keuangan Regulations."