Hasil Pencarian  ::  Simpan CSV :: Kembali

"Laporan ini membahas pelaksanaan audit dan pengakuan pendapatan terhadap pendapatan jasa yang dilakukan oleh KAP MUT sebagai auditor eksternal. PT XYZ Tbk merupakan perusahaan yang bergerak di bidang jasa kebandarudaraan dan beroperasi di 12 bandara besar di Indonesia. Terdapat dua jasa kebandarudaraan yang diberikan oleh PT XYZ Tbk, yaitu jasa pergudangan dan jasa penunjang penerbangan. Pada jasa pergudangan terdapat adanya masalah selisih waktu dalam mengakui pendapatan jasa yang disebabkan oleh sifat bisnis PT XYZ Tbk dan akan menimbulkan keterlambatan pengakuan pendapatan jasa di akhir periode pelaporan. Adapun yang menjadi lingkup pembahasan adalah penerapan pengakuan pendapatan jasa PT XYZ Tbk terhadap PSAK 23 dan IFRS 15 serta pelaksanaan audit yang dilakukan atas pendapatan jasa, pada khususnya dilakukan untuk mendeteksi salah saji material yang ditimbulkan oleh masalah selisih waktu pendapatan jasa pergudangan. Semua proses audit dilakukan sesuai standar audit yang berlaku di Indonesia (SA - Standar Audit). Berdasarkan pengujian terhadap bukti audit yang diperoleh, auditor KAP MUT menyimpulkan bahwa tidak terdapat salah saji material yang menyebabkan diperlukan adanya perubahan opini pada laporan keuangan PT XYZ Tbk. Secara keseluruhan, pelaksanaan audit yang dilakukan telah sesuai dengan standar yang berlaku.

---

This report discusses the implementation of an audit of the revenue account by KAP MUT as external auditor. PT XYZ Tbk is the company that engaged in aero services field and operated at 12 airport in Indonesia.There are two aero services provided by PT XYZ Tbk, which is cargo handling service and ground handling service.In cargo handling service, PT XYZ Tbk face a problem of time lag in recognizing the revenue caused by the nature ofthe company and causing delay in recognition of revenue at the end of reporting period.As for the scope of the discussion is related to the application of revenue recognition at PT XYZ Tbk based on PSAK 23 and IFRS 15 and audit performed related to the revenue, in particular performed to detect material misstatements caused bythe problem of time lag in cargo handling service revenue. All audit processes are adjusted to the rules associated with (SA - Standard) Audit that applied in Indonesia. Based on testing of audit evidence obtained, KAP MUT auditors conclude that no material misstatement have led to the need for change the opinion in financial statement of PT XYZ Tbk. Overall, the audit practices performed are in conformity with applicable standards."

"Penelitian ini bertujuan untuk menganalisis kegagalan pada tahap pertama proyek implementasi sistem ERP di PT Angkasa Pura II (Persero) yang nantinya bisa digunakan sebagai dasar manajemen risiko pada tahap-tahap selanjutnya implementasi ERP di PT Angkasa Pura II (Persero) dan untuk menunjukkan pentingnya manajemen risiko untuk mengurangi prosentase kegagalan implementasi ERP. Analisis yang dilakukan menggunakan metode Fault Tree analysis untuk menghitung estimasi kegagalan implementasi sistem ERP tahap pertama, lalu melakukan identifikasi faktor-faktor risiko yang berpengaruh terhadap implementasi sistem ERP tahap pertama berdasarkan faktor-faktor risiko dari studi literatur, lalu membuat kuesioner untuk menentukan urutan faktor-faktor risiko yang paling berpengaruh tersebut, kemudian dilakukan analisis dari hasil dari survey dan dilakukan estimasi terhadap kegagalan implementasi sistem ERP jika manajemen risiko diterapkan. Penelitian menggambarkan 19 (Sembilan belas) faktor-faktor risiko yang paling berpengaruh terhadap proyek implementasi sistem ERP di PT Angkasa Pura II (Persero) yang apabila tidak dikontrol dengan baik akan menyebabkan kegagalan terhadap proyek.

---

The purpose of this study is to analyze the risk factors on the first phase of ERP system implementation project in PT Angkasa Pura II (Persero) and the result can be used for the next phase of implementation and to show the importance of risk management in the project to reduce the failure percentage of the ERP Implementation. The method used to estimate the failure percentage of the project is the Fault Tree Analysis (FTA) and by analyzing the credentials of the identified risk factors from the existing literature review. Based on the risk factors identified a questionnaire were made to determine the order of the risk factors that have the most significant impact to the ERP system implementation project and the result were analyzed with the FTA to estimate the failure percentage assuming risk management was being used in the first phase. This study finds that by managing and controlling the identified risk, the failure percentage of the project could be reduced. This study also described the 19 (nineteen) risk factor that have a significant impact in the ERP system implementation project in PT Angkasa Pura II (Persero) that if those risks are not controlled well enough it would cause the project to fail."

"[ABSTRAKSkripsi ini membahas mengenai perbuatan melawan hukum yang dilakukan oleh Pemerintah, dalam hal ini Menteri Perhubungan cq. Direktorat Jenderal Perhubungan Udara pada kasus perlakuan diskriminatif oleh PT Lion Air terhadap Ridwan Sumantri sebagai penumpang penyandang cacat. Direktorat Jenderal Perhubungan Udara dianggap bertanggungjawab atas perbuatan yang dilakukan oleh penyedia jasa penerbangan PT Lion Air dan penyelenggara kebandarudaraan PT Angkasa Pura II. Direktorat Jenderal Perhubungan dianggap tidak hanya sebagai regulator dalam bidang penerbangan namun juga sebagai pembina yang mencakup antara lain aspek pengaturan, pengendalian, dan pengawasan terhadap kepatuhan penyedia jasa angkutan udara serta penyelenggara kebandarudaraan dalam menjalankan peraturan perundang-undangan bidang penerbangan.ABSTRACTThis paper discusses the unlawful act committed by the government, represented by the Director General of Civil Aviation (DGCA), Minister of Transportation, in case of discriminatory treatment by PT Lion Air to Ridwan Sumantri as a passenger with disabilities. DGCA held responsible for acts committed by PT Lion Air as an airline and PT Angkasa Pura II as airport administrator. DGCA considered not only as a regulator on civil aviation, but also as an authority on regulation, control, and supervision of the compliance of airline service provider as well as airport administrator on executing civil aviation regulations;This paper discusses the unlawful act committed by the government, represented by the Director General of Civil Aviation (DGCA), Minister of Transportation, in case of discriminatory treatment by PT Lion Air to Ridwan Sumantri as a passenger with disabilities. DGCA held responsible for acts committed by PT Lion Air as an airline and PT Angkasa Pura II as airport administrator. DGCA considered not only as a regulator on civil aviation, but also as an authority on regulation, control, and supervision of the compliance of airline service provider as well as airport administrator on executing civil aviation regulations;This paper discusses the unlawful act committed by the government, represented by the Director General of Civil Aviation (DGCA), Minister of Transportation, in case of discriminatory treatment by PT Lion Air to Ridwan Sumantri as a passenger with disabilities. DGCA held responsible for acts committed by PT Lion Air as an airline and PT Angkasa Pura II as airport administrator. DGCA considered not only as a regulator on civil aviation, but also as an authority on regulation, control, and supervision of the compliance of airline service provider as well as airport administrator on executing civil aviation regulations;This paper discusses the unlawful act committed by the government, represented by the Director General of Civil Aviation (DGCA), Minister of Transportation, in case of discriminatory treatment by PT Lion Air to Ridwan Sumantri as a passenger with disabilities. DGCA held responsible for acts committed by PT Lion Air as an airline and PT Angkasa Pura II as airport administrator. DGCA considered not only as a regulator on civil aviation, but also as an authority on regulation, control, and supervision of the compliance of airline service provider as well as airport administrator on executing civil aviation regulations;This paper discusses the unlawful act committed by the government, represented by the Director General of Civil Aviation (DGCA), Minister of Transportation, in case of discriminatory treatment by PT Lion Air to Ridwan Sumantri as a passenger with disabilities. DGCA held responsible for acts committed by PT Lion Air as an airline and PT Angkasa Pura II as airport administrator. DGCA considered not only as a regulator on civil aviation, but also as an authority on regulation, control, and supervision of the compliance of airline service provider as well as airport administrator on executing civil aviation regulations;This paper discusses the unlawful act committed by the government, represented by the Director General of Civil Aviation (DGCA), Minister of Transportation, in case of discriminatory treatment by PT Lion Air to Ridwan Sumantri as a passenger with disabilities. DGCA held responsible for acts committed by PT Lion Air as an airline and PT Angkasa Pura II as airport administrator. DGCA considered not only as a regulator on civil aviation, but also as an authority on regulation, control, and supervision of the compliance of airline service provider as well as airport administrator on executing civil aviation regulations;This paper discusses the unlawful act committed by the government, represented by the Director General of Civil Aviation (DGCA), Minister of Transportation, in case of discriminatory treatment by PT Lion Air to Ridwan Sumantri as a passenger with disabilities. DGCA held responsible for acts committed by PT Lion Air as an airline and PT Angkasa Pura II as airport administrator. DGCA considered not only as a regulator on civil aviation, but also as an authority on regulation, control, and supervision of the compliance of airline service provider as well as airport administrator on executing civil aviation regulations;This paper discusses the unlawful act committed by the government, represented by the Director General of Civil Aviation (DGCA), Minister of Transportation, in case of discriminatory treatment by PT Lion Air to Ridwan Sumantri as a passenger with disabilities. DGCA held responsible for acts committed by PT Lion Air as an airline and PT Angkasa Pura II as airport administrator. DGCA considered not only as a regulator on civil aviation, but also as an authority on regulation, control, and supervision of the compliance of airline service provider as well as airport administrator on executing civil aviation regulations;This paper discusses the unlawful act committed by the government, represented by the Director General of Civil Aviation (DGCA), Minister of Transportation, in case of discriminatory treatment by PT Lion Air to Ridwan Sumantri as a passenger with disabilities. DGCA held responsible for acts committed by PT Lion Air as an airline and PT Angkasa Pura II as airport administrator. DGCA considered not only as a regulator on civil aviation, but also as an authority on regulation, control, and supervision of the compliance of airline service provider as well as airport administrator on executing civil aviation regulations, This paper discusses the unlawful act committed by the government, represented by the Director General of Civil Aviation (DGCA), Minister of Transportation, in case of discriminatory treatment by PT Lion Air to Ridwan Sumantri as a passenger with disabilities. DGCA held responsible for acts committed by PT Lion Air as an airline and PT Angkasa Pura II as airport administrator. DGCA considered not only as a regulator on civil aviation, but also as an authority on regulation, control, and supervision of the compliance of airline service provider as well as airport administrator on executing civil aviation regulations]"

"Salah satu perjanjian yang dilarang karena dapat menimbulkan persaingan tidak sehat adalah tying agreement. Dikarenakan ada tying agreement yang menimbulkan dampak positif, maka tidak seluruh tying agreement otomatis melanggar hukum persaingan usaha. Skripsi ini membahas mengenai tying agreement khususnya dalam Putusan KPPU No. 07/KPPU-I/2013, dimana KPPU menyatakan Perjanjian Sewa Ruangan dan Konsesi Usaha antara PT. Angkasa Pura II dengan tenant-nya termasuk ke dalam tying agreement yang dilarang. Penulis menggunakan metode penelitian yuridis normatif dengan jenis data sekunder berdasarkan penelusuran kepustakaan, ditunjang dengan data primer melalui wawancara. Berdasarkan analisis diperoleh kesimpulan bahwa Perjanjian Sewa Ruangan dan Konsesi Usaha termasuk tying agreement yang dilarang dan bahwa beberapa hal dalam Putusan KPPU No. 07/KPPU-I/2013 belum sesuai dengan hukum persaingan usaha yang berlaku.

---

One of the agreements prohibited in Antitrust Law because it can lead to unfair competition is tying agreement. Because there are tying agreements that have positive impacts, therefore not all tying agreements will automatically violate Antitrust Law. This thesis discusses tying agreement, particularly in the Commission's Decision No. 07/KPPU-I/2013, where the Commission stated that Lease and Business Concession Agreement between PT. Angkasa Pura II with its tenants is a prohibited tying agreement. The author used the method of normative juridical research with secondary data based on literature searches, supported by primary data through interviews. Based on the analysis it was concluded that the Lease and Business Consession Agreement was a prohibited tying agreement and that some parts of the Commission's Decision No. 07/KPPU-I/2013 were not in accordance with the applicable Antitrust Law."