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"Pembimbing : Nur Aulia Rahmah, S.E., M.Sc. Laporan magang ini memuat evaluasi prosedur audit substantif yang dilakukan oleh tim audit KAP Bell atas piutang tenant PT. Fawn beserta refleksi diri atas pengalaman magang pada divisi audit KAP Bell. Evaluasi yang dilakukan ditujukan khususnya terhadap prosedur analitis substantif dan pengujian terinci atas saldo pada audit laporan keuangan periode 31 Desember 2020. Pendekatan yang digunakan adalah dengan mengevaluasi kesesuaian pelaksanaan prosedur-prosedur tersebut dengan teori dan standar audit yang berlaku serta mengevaluasi apakah prosedur yang dilakukan sudah cukup untuk memenuhi objektif audit terkait saldo piutang untuk membuktikan asersi manajemen tentang saldo akun. Hasil evaluasi menunjukkan bahwa prosedur-prosedur yang dilakukan tidak cukup untuk meyakinkan asersi existence serta valuation and allocation yang dianggap sebagai asersi utama untuk akun piutang tenant. Dengan demikian, disimpulkan bahwa secara umum prosedur tersebut tidak dapat membuktikan apakah nilai piutang tenant telah disajikan dengan wajar. Sedangkan terkait refleksi diri, kesimpulan yang diambil adalah bahwa kecenderungan untuk berpikir berlebihan merupakan hal yang dianggap sebagai kekurangan utama. Di sisi lain, kelebihan yang perlu dipertahankan yaitu kepercayaan diri serta kemampuan komunikasi yang baik dengan tim audit dan klien.

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This internship report contains an evaluation of substantive audit procedures conducted by the KAP Bell audit team on the tenant receivable of PT. Fawn as well as self-reflection on the internship experience at the audit division of KAP Bell. The evaluation is aimed specifically at the substantive analytical procedure and the test of details of account balances performed by the auditor in the audit of financial statements for the period ended 31 December 2020. The approach used was by evaluating the appropriateness of the implementation of these procedures compared with audit theories and applicable standards as well as evaluating whether procedures performed were sufficient to meet the accounts receivable balance-related audit objectives to prove management assertions about account balances. Evaluation result indicates that audit procedures carried out by the KAP Bell audit team are not sufficient to assure existence and valuation and allocation assertions which are considered as key management assertions for tenant receivable account. Hence, it is concluded that in general, these procedures cannot prove whether tenant receivable has been fairly stated. As for self-reflection, the conclusion drawn is that the tendency to overthink is considered as major weakness. On the other hand, strengths that need to be maintained are self-confidence and good communication skills with the audit team and the clients."

"Laporan magang ini disusun dengan tujuan untuk membahas proses audit piutang usaha yang dilakukan oleh KAP CDE pada PT OMS untuk periode laporan keuangan yang berakhir pada 31 Desember 2020. Fokus pembahasan terletak pada pengujian substantif yang terdiri dari prosedur pengujian analitis substantif dan test of details atas akun piutang usaha PT OMS. PT OMS sendiri merupakan perusahaan yang bergerak di bidang otomotif dan menjalankan kegiatan usaha berupa jual beli mobil dan jasa servis mobil. Audit yang dilakukan adalah audit jarak jauh sehingga membutuhkan professional skepticism lebih dari para auditor, terlebih dengan kondisi ekonomi yang tidak pasti. Berdasarkan proses audit yang telah dilakukan KAP CDE, prosedur pengujian substantif dilakukan untuk menguji asersi existence, completeness, accuracy, classification, dan cut-off. Prosedur yang dilakukan telah sesuai dengan dengan standar audit kecuali prosedur untuk asersi classification yang hanya berdasarkan penilaian tahun lalu.

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This internship report aims to explain the audit process of account receivable which was performed by KAP CDE for the financial report for the period ended December 31, 2020. The main focus is on the substantive procedures, namely analytical substantive procedures and test of details, related to account receivable of PT OMS. PT OMS is a company running in the automotive industry which deals with car dealership and car service. The audit procedures performed by KAP CDE are conducted remotely therefore the auditors need to exercise professional skepticism, especially with the current uncertain economic conditions. Based on the audit procedures performed by KAP CDE, substantive procedures are used to test the management assertion of existence, completeness, accuracy, classification, and cut off. Generally, KAP CDE has performed the procedures according to the existing audit standard except for the procedures performed to assess the classification assertion, which is only based on the evaluation of last year’s publication."

"Laporan magang ini berjudul Evaluasi Prosedur Audit Test of Details Atas Akun Piutang Usaha Pada Perusahaan Konstruksi. Hal yang menjadi pembahasan adalah bagaimana proses audit yang dilakukan sampai pada tahap prosedur pengujian rincian tersebut. Pada praktiknya hal yang dilakukan oleh mahasiswa magang adalah pengumpulan bukti audit dengan melakukan konfirmasi atas piutang usaha, melakukan konfirmasi kedua, dan test of detail. Laporan ini dibatasi pada prosedur yang diikuti selama magang. Pada akhirnya dapat disimpulkan dari hasil evaluasi tersebut apakah KAP XYZ telah menjalan prosedur test of details sesuai dengan International Standard on Auditing (ISA). Evaluasi tersebut mencakup hal-hal yang berkaitan dengan ISA 500 tentang asersi manajemen dan bukti audit, ISA 505 tentang bukti audit dan penggunaan alternatif prosedur, dan ISA 520 tentang bukti audit dan prosedur analitis. Laporan magang ini ditutup dengan hal-hal yang berkaitan dengan refleksi diri selama magang. Pembahasannya dibatasi pada tiga aspek yakni bekerja di bawah tekanan, interaksi dengan tim, klien, dan pihak lainnya, serta implementasi teori dan praktik. Hasilnya adalah dua aspek yakni bekerja di bawah tekanan dan implementasi teori dan prakterk telah berjalan baik. Sedangkan untuk aspek interaksi dengan tim, klien, dan pihak lainnya perlu diperbaiki.

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This internship report is evaluates the Test of Details Audit Procedure on Accounts Receivable Accounts at Construction Companies. The matter being discussed is how the audit process carried out has reached the stage of testing the details. In practice, what interns do is collect audit evidence by confirming accounts receivable, conducting a second confirmation, and test of details. This report is limited to the procedures followed during the internship. In the end, it can be concluded from the evaluation results whether KAP XYZ has carried out the test of details procedure in accordance with international standards on auditing. The evaluation includes matters relating to ISA 500 on management assertions and audit evidence, ISA 505 on audit evidence and the use of alternative procedures, and ISA 520 on audit evidence and analytical procedures. This internship report closes with matters relating to self-reflection during the internship. The discussion is limited to three aspects, namely working under pressure, interaction with the team, clients, and other parties, and implementation of theory and practice. The result is two aspects, namely working under pressure and the implementation of theory and practice has been going well. As for the aspect of interaction with the team, clients, and other parties need to be improved."

"The internship report is to evaluate the implementation of substantive test procedures on project revenue and accounts receivable at PT XYZ, and also to do self reflection during the internship at KAP. The scope of evaluation in this internship report consists of audit procedures in the substantive test of procedures, including reconciling the ending balance of GL listing and TB, preparing lead schedule of project revenue and receivable, testing the accuracy of journal entry, vouching, testing the opening balance of project receivable account, testing impairment assessment, and preparing external confirmation for project receivable. According to the evaluation performed to the audit procedures, the substantive test of procedures on project revenue and project receivable at PT XYZ are consistent and in accordance with the applicable auditing standards. Based on the evaluation of self-reflection, the positive sides are the existence of a conducive working atmosphere, members of the audit team who are willing to share their knowledge, and educational background in line to the work as an internal junior auditor. Meanwhile, the negative sides are the problems of time management and the lack of communication skills and self-confidence of the writer. For positive sides, the writer needs to maintain and strengthen, and for negative sides, the writer conducts a deeper analysis to identify the causes and follow up for self improvement process."

"Laporan magang ini membahas mengenai prosedur audit substantif yang dilakukan oleh KAP RSY terhadap akun kas dan setara kas PT SI untuk periode satu tahun yang berakhir pada 31 Desember 2023, berdasarkan kegiatan magang yang dilaksanakan selama tiga bulan di KAP RSY. Pembahasan utama pada laporan magang ini adalah evaluasi kesesuaian prosedur audit substantif yang dilakukan KAP RSY terhadap akun kas dan setara kas PT SI dengan konsep yang relevan dan standar audit yang berlaku. Prosedur audit yang dibahas adalah prosedur audit substantif yang terdiri atas prosedur analitis dan pengujian rinci atas akun kas dan setara kas PT SI. Hasil evaluasi menunjukkan bahwa prosedur audit yang dilaksanakan oleh KAP RSY terhadap akun kas dan setara kas PT SI telah sesuai dengan kerangka evaluasi yang ditetapkan, yaitu konsep yang bersumber dari berbagai literatur dan standar audit yang saat ini berlaku di Indonesia.

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This internship report discusses the substantive audit procedures performed by KAP RSY on PT SI's cash and cash equivalent accounts for the one-year period ending December 31, 2023, based on internship activities carried out for three months at KAP RSY. The main discussion in this internship report is an evaluation of the suitability of the substantive audit procedures performed by KAP RSY on PT SI's cash and cash equivalent accounts with relevant concepts and applicable auditing standards. The audit procedures discussed are substantive audit procedures consisting of analytical procedures and test of details of PT SI's cash and cash equivalent accounts. The evaluation results show that the audit procedures performed by KAP RSY on PT SI's cash and cash equivalent accounts are in accordance with the established evaluation framework, namely concepts sourced from various literatures and auditing standards currently applicable in Indonesia."

"Laporan magang ini membahas evaluasi terhadap prosedur pengujian substantif atas akun beban umum dan administrasi pada PT PAM yang dilakukan oleh KAP RIL. PT PAM merupakan perseroan yang bergerak di industri agrobisnis dengan menyediakan buah-buahan dan sayur-sayuran melalui trading dan budidaya. Evaluasi ini dilakukan untuk menilai kesesuaian antara prosedur audit yang diterapkan oleh KAP RIL dengan konsep yang relevan dan standar audit yang berlaku. Prosedur audit yang dibahas mencakup pengujian substantif yang meliputi prosedur analitis dan pengujian rinci atas akun beban umum dan administrasi PT PAM. Adapun prosedur analitis terdiri dari penyusunan lead schedule dan analytical review, sedangkan untuk pengujian rinci terdiri dari prosedur tie-up saldo, sampling, dan vouching. Berdasarkan evaluasi yang telah dilakukan, dapat disimpulkan bahwa prosedur audit yang diterapkan oleh KAP RIL dalam pengujian substantif akun beban umum dan administrasi PT PAM telah sesuai dengan standar audit yang berlaku.

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This internship report discusses the evaluation of the substantive testing procedures that have been carried out by KAP RIL on PT PAM’s general and administrative expenses accounts. PT PAM is a company that operates in the agribusiness industry by providing fruit and vegetables through trading and cultivation. This evaluation was carried out with the aim of assessing the suitability between the audit procedures implemented by KAP RIL with relevant concepts and applicable audit standards. The audit procedures outlined involve substantive testing which includes analytical procedures and test of details of PT PAM’s general and administrative expenses accounts. Analytical procedures consist of preparing a lead schedule and analytical review, while the test of details consists of balance tie-up, sampling, and vouching. Based on the evaluation that has been carried out, it can be concluded that the audit procedures applied by KAP RIL in the substantive testing of PT PAM’s general and administrative expenses accounts are in accordance with applicable audit standards."

"Laporan magang ini disusun untuk mengevaluasi prosedur audit substantif atas akun pendapatan penerbangan haji pada PT SNU yang dilakukan oleh KAP HOD untuk laporan keuangan yang berakhir pada periode 31 Desember 2023. PT SNU adalah perusahaan yang bergerak di bidang angkutan udara niaga. Kebijakan akuntansi atas pendapatan penerbangan haji PT SNU mengacu pada PSAK 72 mengenai kontrak dengan pelanggan. Prosedur audit yang dievaluasi merupakan tahap pengujian dan pengumpulan bukti audit dan terbatas pada aktivitas magang. Prosedur audit audit yang dilakukan KAP HOD meliputi pengujian substantif atas transaksi pendapatan penerbangan haji dan penilaian penerapan PSAK 72 melalui pengujian rinci dan prosedur analitis. Evaluasi dilakukan dengan menilai kesesuaian proses audit yang dilakukan KAP HOD dengan standar atau teori yang relevan. Berdasarkan evaluasi, KAP HOD belum melakukan pengujian asersi pisah batas atas transaksi pendapatan penerbangan haji. Selain itu, ditemukan perbedaan perhitungan atas pencatatan pendapatan yang melemahkan asersi akurasi. Atas ketidakcocokan tersebut, KAP HOD telah melakukan prosedur audit tambahan dan menilai kewajaran saldo pendapatan penerbangan haji. Dengan demikian, prosedur audit substantif yang dilakukan KAP HOD mampu memberikan bukti audit yang cukup dan tepat melalui pengujian rinci dan prosedur analitis serta telah sesuai dengan standar yang berlaku.

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This internship report was prepared to evaluate the substantive audit procedures for the Hajj flight revenue account at PT SNU carried out by KAP HOD for financial reports ending on 31 December 2023. PT SNU is a company that operates in the commercial air transportation sector. The accounting policy for PT SNU's Hajj flight revenues refers to PSAK 72 regarding contracts with customers. The audit procedures evaluated are part of testing and audit evidence collection stages and the evaluation is limited to internship activities. Audit procedures carried out by KAP HOD include substantive testing of Hajj flight revenue transactions and assessing the application of PSAK 72 through test of details and analytical procedures. Evaluation is done by assessing the suitability of the audit process carried out by KAP HOD with relevant standards or theories. Based on the evaluation, KAP HOD did not test the cut-off assertion for Hajj flight revenue transaction. In addition, discrepancy in revenue calculation were found and weakened the accuracy assertion. However, KAP HOD has carried out additional audit procedures and assessed the reasonableness of Hajj flight revenue balance. Therefore, the substantive audit procedures conducted by KAP HOD are able to provide sufficient and appropriate audit evidence through test of details and analytical procedures and is in accordance with applicable accounting standards."

"Laporan magang ini membahas evaluasi prosedur audit substantif yang dilakukan oleh KAP KAT atas akun pinjaman bank dan pihak berelasi milik PT CTYL. KAP KAT melakukan audit laporan keuangan PT CTYL untuk satu tahun periode yang berakhir pada tanggal 31 Desember 2023. PT CTYL merupakan perusahaan yang menyediakan pembiayaan atas barang berat konstruksi di Indonesia. Prosedur uji substantif yang menjadi objek evaluasi adalah prosedur analitis dalam lead schedule, inspeksi penambahan dan pembayaran, serta translasi mata uang asing. Berdasarkan hasil evaluasi, prosedur audit yang dijalankan telah sesuai dengan kerangka evaluasi yaitu Standar Audit (SA) serta telah memenuhi asersi eksistensi, akurasi, hak dan kewajiban, valuasi, serta presentasi dan pengungkapan.

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This internship report discusses the evaluation of substantive audit procedures carried out by KAP KAT on bank loan accounts and related parties belonging to PT CTYL. KAP KAT conducted an audit of PT CTYL's financial statements for the year ended December 31, 2023. PT CTYL is a company that provides financing for heavy construction equipment in Indonesia. The substantive audit procedures that were the subject of the evaluation are analytical procedures in the lead schedule, inspection of additions and payments, and foreign currency translation. Based on the results of the evaluation, the audit procedures performed were in accordance with the evaluation framework, namely the Auditing Standards (SA) and has fulfilled the assertions of existence, accuracy, rights and obligations, valuation, and presentation and disclosure."

"Laporan magang ini menyajikan evaluasi prosedur audit KAP NCT atas akun pendapatan di PT SKZ yang bergerak di industri real estat dan properti. Prosedur audit yang menjadi subjek evaluasi laporan magang adalah prosedur pengumpulan bukti audit dan prosedur audit untuk memastikan kesesuaian perlakuan akuntansi atas akun pendapatan dengan PSAK 72 yang berlaku efektif 1 Januari 2020. Prosedur pengumpulan bukti terdiri dari pengujian pengendalian serta pengujian substantif analitis dan pengujian terinci. Berdasarkan hasil evaluasi, prosedur audit KAP NCT atas akun pendapatan PT SKZ telah sesuai dengan teori dan standar yang berlaku. Laporan magang ini juga menyajikan refleksi diri atas kegiatan magang di KAP NCT.

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This report evaluates KAP NCT audit procedure on PT SKZ’s revenue which engaged in real estate and property industry. The audit procedure which becomes the report’s evaluation subject are evidence-gathering procedure and audit procedure for revenue’s accounting treatment based on PSAK 72 which comes into effect on January 1, 2020. The evidence-gathering procedure consists of test of controls and substantive tests of which are substantive analytical procedures and test of details. The results showed that the audit procedure conducted by KAP NCT on PT SKZ’s revenue was found to correspond to the relevant theories and applicable regulations. This report also includes self-reflective experience in KAP NCT which the internship program has taken place."

"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit yang dilakukan oleh P & Partner Indonesia atas akun piutang usaha PT G. PT G merupakan sebuah perusahaan yang penyedia marketplace untuk jual beli properti untuk membantu pembeli properti mendapat informasi tentang rumah, tanah, apartemen, dan ruang komersial yang dijual maupun disewakan. Evaluasi laporan magang ini berfokus pada evaluasi asersi eksistensi atas akun piutang usaha PT G berdasarkan pengalaman kerja penulis. Berdasarkan evaluasi yang dilakukan, prosedur substantif yang dilakukan untuk menguji asersi eksistensi yang dilaksanakan P & Partner Indonesia atas akun piutang usaha milik PT G telah mencapai tujuan pengujian asersi eksistensi dalam audit atas saldo akun piutang usaha dan P & Partner Indonesia telah melaksanakan prosedur audit sesuai dengan SA 315 dan 500. Setelah melaksanakan magang selama 3 (tiga) bulan, penulis berencana untuk  melanjutkan profesi menjadi seorang audit di Kantor Akuntan Publik 4 untuk mengembangkan pengetahuan, kemampuan, dan pengalaman di dunia bisnis dan keuangan.

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This internship report aims to evaluate the audit procedures carried out by P & Partner Indonesia on the accounts receivable accounts of PT G. PT G is a company that provides a marketplace for buying and selling property to help property buyers get information about houses, land, apartments, and commercial spaces. sold or rented. The evaluation of this internship report focuses on evaluating the existence assertion of PT G's accounts receivable account based on the author's work experience. Based on the evaluation carried out, the substantive procedures carried out to test the existence assertion carried out by P & Partner Indonesia on accounts receivable accounts belonging to PT G have achieved the objective of testing the existence assertion in the audit of accounts receivable balances and P & Partner Indonesia has carried out audit procedures in accordance with auditing standards 315 and 500. After carrying out an internship for 3 months, the author plans to continue his profession as an audit at Big 4 Public Accounting Firms to develop knowledge, skills, and experience in the business and finance world."