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"Laporan magang ini membahas dan mengevaluasi prosedur audit yang dilakukan oleh KAP MRF atas akun pendapatan PT DEU untuk periode yang berakhir pada 31 Desember 2020. PT DEU merupakan perusahaan distributor peralatan dan sistem teknologi informasi komunikasi yang memiliki 3 bidang usaha, yaitu distribusi, enterprise system, dan IT services. Evaluasi dilakukan pada prosedur pengujian rinci dan prosedur inquiry. Hasil evaluasi menunjukkan bahwa prosedur pengujian rinci dan inquiry yang dilakukan telah sesuai dengan standar audit dan teori yang berlaku. Selain itu, atas refleksi diri selama mengikuti program magang, terdapat beberapa pengalaman yang memberikan pelajaran dan pemahaman yang lebih baik terhadap diri sendiri dalam rangka persiapan menghadapi kehidupan setelah perkuliahan.

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This internship report discusses and evaluates the audit procedures carried out by KAP MRF on PT DEU's revenue for the period ending December 31, 2020. PT DEU is a technology and information distributor company that has 3 lines of business, distribution, enterprise systems, and IT services. Evaluation focused on the tests of details and inquiry procedures. The evaluation results show that the tests of details and inquiry procedures are in accordance with applicable auditing standards and theories. In addition, based on self-reflection during the internship program, there were several experiences that provided lessons and a better understanding of oneself in preparation for life after college."

"Laporan magang ini bertujuan untuk mengevaluasi prosedur pengujian rinci yang dilakukan atas akun pendapatan PT FF untuk periode pelaporan keuangan 1 Januari 2020 – 31 Desember 2020 dan untuk melakukan refleksi diri atas pengalaman magang. Pendapatan PT FF berasal dari jasa logistik dan juga jasa manajemen yang diberikan kepada anak-anak perusahaannya. Evaluasi yang dilakukan adalah terkait prosedur pengujian rinci yang dilakukan terhadap asersi occurrence, completeness, accuracy, dan cutoff. Hasil evaluasi menunjukkan bahwa prosedur pengujian rinci terhadap occurrence, completeness, accuracy, dan cutoff dari akun pendapatan PT FF yang dilakukan telah sesuai dengan dasar teori yang ada dan standar audit yang berlaku.

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This internship report is written to evaluate the test of details performed on the revenue account of PT FF for the financial reporting period of 1 January 2020 – 31 December 2020 and to conduct a self-reflection based on the experience gained during the internship. PT FF obtains its revenue from the logistic services it offers and also the management services it provides to its subsidiaries. The evaluation carried out is related to the test of details performed to test the occurrence, completeness, accuracy, and cutoff assertions. The result of the evaluation shows that the test of details performed to test the occurrence, completeness, accuracy, and cutoff assertions of the revenue account of PT FF are in accordance with the existing theoretical basis and the applicable auditing standards."

"Laporan magang ini menganalisis prosedur audit substantif yang dilakukan KAP ALX terhadap akun pendapatan PT BRL Indonesia untuk periode yang berakhir pada 31 Desember 2023. Evaluasi dilakukan dengan membandingkan praktik prosedur audit atas akun pendapatan yang dilaksanakan oleh KAP ALX dengan teori dan standar yang berlaku. Berdasarkan hasil evaluasi, KAP ALX telah melaksanakan prosedur audit sesuai dengan teori dan standar yang berlaku. Selain evaluasi, laporan magang ini juga membahas refleksi diri dari pengalaman yang didapat selama mengikuti program magang di KAP ALX untuk meningkatkan keterampilan teknis dan non-teknis, memperbaiki kekurangan, dan menyiapkan diri memasuki dunia kerja.

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This internship report discusses the analysis of substantive audit procedures performed by KAP ALX on the revenue accounts of PT BRL Indonesia for the period ended December 31, 2023. The evaluation was done by comparing the audit procedure practices on revenue accounts carried out by KAP ALX with applicable theories and standards. Based on the evaluation results, KAP ALX has implemented audit procedures in accordance with applicable theories and standards. In addition to the evaluation, this internship report also discusses the author’s self-reflection on the experiences gained during the internship program at KAP ALX to enhance both technical and non-technical skills, address shortcomings, and prepare for enter the professional world."

"Laporan magang ini membahas dan mengevaluasi prosedur audit yang dijalankan KAP TNF atas akun pendapatan PT JPS untuk periode yang berakhir pada 31 Desember 2020. PT JPS merupakan sebuah perusahaan manufaktur yang memproduksi pipa dan berbagai perlengkapan sistem pipa. Laporan magang ini akan berfokus pada evaluasi kesesuaian prosedur audit yang dijalankan KAP TNF tersebut dengan teori dan standar audit yang berlaku. Hasil evaluasi menunjukkan bahwa prosedur audit yang telah dijalankan KAP TNF atas akun pendapatan PT JPS telah sesuai dengan teori dan standar yang berlaku. Selain itu, laporan ini juga membahas mengenai hasil refleksi diri penulis selama menjalani magang di KAP TNF.

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This internship report aims to discuss and evaluate the audit procedures carried out by KAP TNF on PT JPS's revenue for the period ended on 31 December 2020. PT JPS is a manufacturing company that produces pipe and piping system. This internship report will focus on evaluating the audit procedures carried out by KAP TNF with applicable auditing theory and standards. The evaluation results indicate that the audit procedures performed by KAP TNF have been done appropriately according to the applicable theories and standards. In addition, this report also discuss the results of the author's self-reflection during the internship program at KAP TNF."

"Laporan magang ini membahas dan mengevaluasi prosedur audit yang dijalankan KAP TNF atas akun pendapatan PT JPS untuk periode yang berakhir pada 31 Desember 2020. PT JPS merupakan sebuah perusahaan manufaktur yang memproduksi pipa dan berbagai perlengkapan sistem pipa. Laporan magang ini akan berfokus pada evaluasi kesesuaian prosedur audit yang dijalankan KAP TNF tersebut dengan teori dan standar audit yang berlaku. Hasil evaluasi menunjukkan bahwa prosedur audit yang telah dijalankan KAP TNF atas akun pendapatan PT JPS telah sesuai dengan teori dan standar yang berlaku. Selain itu, laporan ini juga membahas mengenai hasil refleksi diri penulis selama menjalani magang di KAP TNF.

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This internship report aims to discuss and evaluate the audit procedures carried out by KAP TNF on PT JPS's revenue for the period ended on 31 December 2020. PT JPS is a manufacturing company that produces pipe and piping system. This internship report will focus on evaluating the audit procedures carried out by KAP TNF with applicable auditing theory and standards. The evaluation results indicate that the audit procedures performed by KAP TNF have been done appropriately according to the applicable theories and standards. In addition, this report also discuss the results of the author's self-reflection during the internship program at KAP TNF."

"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 membahas tentang evaluasi prosedur audit berupa pengujian rinci yang dilakukan KAP UJS atas akun pendapatan PT FNI untuk periode yang berakhir pada tanggal 31 Desember 2023. PT FNI merupakan perusahaan berbentuk yang bergerak di industri perkebunan buah dan pengolahan buah di Indonesia. Prosedur audit yang menjadi bahan evaluasi adalah uji rinci transaksi. Berdasarkan hasil evaluasi, prosedur audit yang dilakukan KAP UJS telah sesuai dengan Standar Audit dan PSAK Nomor 115 tentang Pendapatan dari Kontrak Pelanggan. Laporan ini juga memuat refleksi diri atas aktivitas magang yang telah dilakukan.

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This internship report discusses the evaluation of audit procedures in the form of test of details by KAP UJS on PT FNI's revenue for the period ending 31 December 2023. PT FNI is a corporate company operating in the fruit plantation and fruit processing industry in Indonesia. The audit procedures that are used as evaluation material is tests of details on transactions. Based on the evaluation results, the audit procedures by KAP UJS are in accordance with Audit Standards and PSAK Number 115 concerning Revenue from Customer Contracts. This report also contains self-reflections on the internship activities that have been carried out."

"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit KAP ABC atas akun beban pokok pendapatan di PT XYZ untuk laporan keuangan yang berakhir pada tanggal 31 Desember 2020. Perusahaan ini merupakan perusahaan yang menyediakan jasa konsultasi teknik pembangunan dalam bidang pengembangan sumber daya air dan energi, pembangunan gedung dan pabrik, transportasi, perumahan rakyat, sanitasi, limbah, dan drainase. Ruang lingkup prosedur audit yang dievaluasi mencakup prosedur analitis substantif dan pengujian rinci untuk memastikan asersi yang dikeluarkan manajemen sudah tepat. Berdasarkan hasil evaluasi tersebut, disimpulkan bahwa prosedur audit KAP ABC telah sesuai dengan teori dan standar audit yang berlaku.

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This internship report aims to evaluate the audit procedures that have been carried out on the cost of revenue account in PT XYZ for the financial statements ending on December 31, 2020. This company engaged in providing technical consulting services for development in the fields of water and energy resource development, building and factory construction, transportation, public housing, sanitation, waste water, and drainage. The scope of the audit procedures discussed included substantive analytical procedures and test of details to ensure that the assertions issued by the management are appropriate. Based on the results of the evaluation, it was concluded that the audit procedures of KAP ABC were in accordance with applicable audit theory and standards."

"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 disusun untuk mengevaluasi prosedur audit terutama prosedur substantif yang dilakukan KAP MBA terhadap akun pendapatan PT FZA untuk periode yang berakhir pada 31 Desember 2020. Ruang lingkup laporan ini terbatas pada pendapatan komisi penjualan tiket pesawat dan reservasi kamar hotel dikarenakan PT FZA sendiri merupakan e-commerce yang bergerak di bidang online travel agency (OTA) dengan pendapatan utama dari dua komisi tersebut. Evaluasi didasarkan pada penerapan PSAK 72, untuk pengakuan pendapatan, dan International Standards on Auditing (ISA), untuk penerapan prosedur audit, sebagai acuan standar yang berlaku. Hasil evaluasi menunjukkan bahwa prosedur audit KAP MBA telah dilakukan sesuai standar akuntansi dan audit yang berlaku. Kemudian, laporan magang ini juga membahas refleksi diri selama pelaksanaan magang di KAP MBA sebagai lesson learned untuk pengembangan pengetahuan dan kemampuan diri yang lebih baik kedepannya.

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This internship report is prepared to evaluate the audit procedure of KAP MBA, especially the substantive procedure implementation, on PT FZA's revenue account for the period ending on December 31, 2020. The scope of the report is limited to commission revenue on flight ticket sales and hotel room reservations because PT FZA itself is an e- commerce company engaged in the online travel agency (OTA) with the main income from those two commissions. Evaluation is based on the application of PSAK 72, revenue recognition, and International Standards on Auditing (ISA), application of audit procedures, as the basis of applicable standards. The result of the evaluation shows that the audit procedures for KAP MBA are carried out in accordance with applicable accounting and auditing standards. Furthermore, this internship report also discusses self- reflection during the internship at KAP MBA as lessons learned to develop better self- knowledge and abilities in the future."