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"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit atas akun pendapatan PT XXX selama periode 1 Januari – 31 Desember 2019. Pendapatan PT XXX diperoleh dari pemberian jasa manajemen dan sewa ruangan kantor. Evaluasi dilakukan pada prosedur walkthrough dan pengujian substantif. Evaluasi pada prosedur walkthrough bertujuan untuk menguji apakah implementasi kontrol internal PT XXX telah sesuai dengan desain kontrol yang telah dibuat pada keempat sub proses pada siklus pendapatan. Evaluasi pada pengujian substantif bertujuan untuk menguji ketercapaian asersi dan kesesuaian prosedur yang dilakukan dengan standar audit yang telah ditetapkan. Secara keseluruhan, hasil evaluasi menunjukkan bahwa prosedur walkthrough yang dilakukan telah tepat untuk menguji implementasi kontrol pada seluruh sub proses. Prosedur pada masing-masing asersi telah dilakukan secara tepat dan akun pendapatan telah disajikan secara wajar sesuai standar akuntansi yang berlaku umum.

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This internship report aims to evaluate the audit procedures for PT XXX’s revenue during the period January 1 – December 31, 2019. PT XXX’s revenue is obtained from providing management services and office room rental. Evaluation is carried out on the walkthrough procedure and substantive testing. Evaluation of the walkthrough procedure aims to test whether the implementation of PT XXX’s internal controls is in accordance with the design of controls that have been made on four sub processes in the revenue cycle. Evaluation on substantive test aims to test the achievement of assertions and the suitability of the procedures with the audit standards. Overall, the evaluation results show that the walkthrough procedure was appropriately done to test the control implementation on all sub processes. The procedures performed for each assertion has been carried out appropriately and the revenue account has been fairly presented according to generally accepted accounting standards."

"Laporan magang ini membahas mengenai evaluasi prosedur audit yang dilakukan oleh KAP ABC atas akun persediaan PT IHO yang berakhir pada 31 Desember 2023. Laporan magang ini juga berisi refleksi diri penulis selama melakukan program magang di KAP ABC. PT IHO merupakan perusahaan pemasok makanan dan minuman terbesar di Indonesia dengan produk utama yang ditawarkan yaitu frozen meat. Persediaan PT IHO terdiri dari makanan dan minuman dengan jenis cepat rusak dan cepat membusuk. Prosedur audit yang akan dievaluasi terdiri dari tests of control, substantive tests of transactions, dan tests of details of balances. Evaluasi juga akan dilakukan atas tahapan penyelesaian dan pelaporan audit berupa kegiatan footing, tie up, dan proofread. Evaluasi yang dilakukan bertujuan untuk membandingkan kesesuaian prosedur audit yang dilakukan oleh KAP ABC dengan teori dan Standar Audit (SA) yang berlaku. Selain itu, evaluasi juga dilakukan untuk memastikan apakah tujuan audit terkait transaksi, saldo akun, dan pengungkapannya telah tercapai. SA yang akan dibahas pada laporan ini, yaitu SA 315, SA 500, SA 330, SA 501, dan SA 700. Selain itu, laporan magang ini juga membahas tentang PSAK 202 dan PSAK 221. Hasil evaluasi memperlihatkan bahwa prosedur audit yang dilaksanakan oleh KAP ABC atas akun persediaan PT IHO belum sepenuhnya sesuai dengan teori dan standar yang berlaku. Prosedur walkthrough, vouching, footing, tie up, dan proofread yang dilakukan oleh tim audit KAP ABC telah sesuai dengan teori dan standar yang berlaku, sedangkan prosedur physical observation yang dilakukan tim KAP ABC belum cukup sesuai dengan standar dan teori yang berlaku. Tim auditor akhirnya tidak dapat mencapai tujuan auditor dari dilakukannya prosedur physical observation. Selain itu, laporan magang ini juga berisi refleksi diri penulis selama program magang. Refleksi diri disusun berdasarkan tahapan dari siklus Gibbs yang terdiri dari deskripsi, perasaan dan pikiran, evaluasi, analisis, kesimpulan, dan tindak lanjut. Pembuatan refleksi diri telah memberikan evaluasi dan solusi yang menjadi dasar penulis untuk mengambil tindakan di masa depan.

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This internship report aims to evaluate the audit procedures carried out by KAP ABC on PT IHO's inventory account for the period ending on December 31, 2023. This internship report also contains the author's self-reflection during the internship program at KAP ABC. PT IHO is the largest food and beverage supplier company in Indonesia with the main product offered, namely frozen meat. PT IHO's inventory consists of food and beverages that spoil quickly. The audit procedure to be evaluated consists of tests of control, substantive tests of transactions, and tests of details of balances. Evaluation will also be carried out on the stages of completion and audit reporting in the form of footing, tie up, and proofread. The evaluation aims to compare the suitability of audit procedures carried out by KAP ABC with applicable audit theory and auditing standards or SA. In addition, the evaluation is also carried out to ascertain whether the audit objectives related to transactions, account balances, and disclosures have been achieved. The auditing standards or SA that will be discussed in this report are SA 315, SA 500, SA 330, SA 501, and SA 700. In addition, this internship report also discusses PSAK 202 and PSAK 221. The walkthrough, vouching, footing, tie up, and proofread procedures carried out by the KAP ABC audit team are in accordance with applicable theories and standards, while the physical observation procedures carried out by the KAP ABC team are not sufficiently in accordance with applicable standards and theories. The auditor team was ultimately unable to achieve the auditor's goal of carrying out the physical observation procedure. This internship report also contains the author's self-reflection during the internship program. Self-reflection is structured based on the stages of the Gibbs cycle which consists of description, feelings and thoughts, evaluation, analysis, conclusions, and follow-up. The creation of self-reflection has provided evaluations and solutions that are the basis for the author to take action in the future."

"XYZ Collaborative Learning in Completing Knowledge (JM-Click) adalah aplikasi berbasis mobile yang dapat membantu karyawan XYZ untuk dapat melakukan pembelajaran elektronik. Tujuan dari adanya JM-Click adalah menjadi tempat pengembangan diri bagi setiap karyawan. Akan tetapi tingkat penggunaan JM-Click masih kurang maksimal karena masih banyak pengguna yang merasa aplikasi masih sulit dipahami dan digunakan. Untuk meningkatkan penggunaan aplikasi, maka dilakukan uji kebergunaan agar dapat mengetahui hal apa saja yang masih dapat diperbaiki pada aplikasi JM-Click. Dilakukan evaluasi terhadap aplikasi menggunakan metode cognitive walkthrough. Berdasarkan hasil evaluasi, terdapat permasalahan kebergunaan pada 22 aksi yang diuji. Hasil evaluasi berupa masalah kebergunaan yang ditemukan kemudian dipetakan dengan pedoman kebergunaan aplikasi pembelajaran yang dibentuk oleh Kumar, Goundar, & Chand pada tahun 2019 untuk menghasilkan rekomendasi perbaikan terhadap aplikasi. Rekomendasi perbaikan yang dibentuk juga divalidasi dengan membandingkan hasil iterasi evaluasi cognitive walkthrough sebelum dan sesudah perbaikan. Berdasarkan hasil penelitian, perbaikan berupa penyesuaian ukuran area tekan, validasi tombol simpan isian, penggunaan ikon yang tepat, serta penggunaan tampilan dan navigasi yang konsisten dapat meningkatkan tingkat keberhasilan pengguna dalam menyelesaikan aksi pada aplikasi. Hasil penelitian diharapkan dapat membantu pihak XYZ untuk menyesuaikan pengembangan perangkat lunak JM-Click dengan kebutuhan utama penggunanya sehingga dapat memberikan dampak positif pada tingkat penggunaan aplikasi.

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XYZ Collaborative Learning in Completing Knowledge (JM-Click) is a mobile-based application that can help XYZ employees to do electronic learning. The purpose of JM- Click is to be a place for self-development for every employee. However, the usage level of JM-Click is still not optimal because many users feel that the application is still difficult to understand and use. To increase the usage of the application, a usability test is carried out to find out what things can still be improved from the JM-Click application. Evaluation of the application was performed using the cognitive walkthrough method. Based on the evaluation results, usability problems were found in the 22 actions tested. The results of the evaluation found in the form of usability problems were then mapped with the usability guidelines for learning applications formed by Kumar, Goundar, & Chand in 2019 to produce recommendations for improvements to the application. The improvement recommendations that were formed were also validated by doing a comparison of cognitive walkthrough iteration using before and after improvement prototypes. Based on the research results, improvements in the form of adjusting the size of the press area, validation on the save entry button, correct usage of icon, and using consistent display and navigation can increase the user's success rate in completing actions on the application. The results of the research are expected to help XYZ to adjust the development of the JM-Click to the main needs of its users so that it can have a positive impact on the usage level of the application. "

"complexity of the procedures in dispatch the Indonesian overseas labor (TKI) at PT. Lentera Bunga Bangsa Sejati has contributed in increasing the cycle time besides monitoring process of the activities hasn't been done well. this research is divided into 2 phase, which are phase of business process improvement and information system design phase. in the first phase of this research, process walkthrough and time measurement was conducted as base of the improvement. at the final phase of this research, it designed the information system to support the flows of the process. the research has resulted in minimizing the number of activities from 110 activities in existing condition to 98 activities, resulted in final condition (without applying computerized information system). least activities, 75 activities, resulted in final condition (improvement by applying computerized information system). meanwhile the improvement could decrease the cycle time by 420.72 hours (27.23%) in initial improvement condition and by 442.30 hours (28.77%) in final improvement condition."

"Creating a university librarys website needs to pay attention to usability aspect as a key of success and also as a user requirement for a website existence. The purpose of this research is to identify and analyze what problem would user facing and also giving a recommendation for maintenance in websites interface to become more user-friendly. In this research, we did usability test to Universitas Mercu Buana librarys website using cognitive walkthrough method. A Cognitive walkthrough is a method to test usability where tester does series of task scenario to reach its goal. Usability test component covers effectiveness and efficiency. The result of this testing shows that the rate of finished task scenario from respondent are 90%. The Margin of error in this task scenario are from downloading from ProQuest database article. The average time for respondent completes all the task scenario is 680 seconds. The problem that users facing when using the website are finding book title, downloading thesis, finding journal title, finding article title, and downloading article from ProQuest database. the improvement this website need are adding the new search filter for ProQuest database article, the search box should be on every web pages, collection availability status should be showing in the search result without clicking title or call number, and term naming should be relevant to the content."

"New Delivery System merupakan aplikasi yang baru diterapkan dan diimplementasikan di cabang-cabang Bank BRI, maka diperlukan sebuah evaluasi untuk menilai apakah aplikasi NDS dapat memberikan dampak positif bagi para pengguna. Penelitian ini dilakukan dengan tujuan mengukur nilai usability aplikasi NDS dan menghasilkan rancangan prototype yang diharapkan dapat meningkatkan kualitas pengalaman pengguna (user experience) dari aplikasi NDS. Studi ini dilakukan untuk mengevaluasi aspek usabilitas (usability) sebuah aplikasi NDS menggunakan usability testing (UT) metode cognitive walkthrough (CW) dan kuesioner Scale Usability System (SUS) dengan melibatkan penggunanya. Sebanyak 191 responden berpartisipasi dalam pengisian kuesioner SUS dan 18 responden (10 responden untuk UT Fase 1 dan delapan responden UT Fase Evaluasi) yang berpartisipasi dalam kegiatan evaluasi secara kualitatif UT. Setelah dilakukan evaluasi usability baik dari segi kuantitatif (SUS) dan kualitatif (UT Fase 1), diusulkan sepuluh solusi desain alternatif tampilan antarmuka pada halaman home, setor tunai, tarik tunai, overbooking dan pembukaan rekening. Desain dirancang dan dievaluasi dengan UT Fase Evaluasi. Hasil evaluasi UT Fase 2 kemudian dibandingkan dengan hail UT Fase 1. Kedua hasil tersebut mengalami kenaikan dari C- ke B, hal ini menunjukkan bahwa kepuasan pengguna meningkat setelah dilakukannya perbaikan antarmuka pengguna yang lebih melibatkan ke pengguna secara langsung, sehingga mengetahui permasalahan apa yang dihadapi pengguna dalam penggunaan suatu produk.

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The New Delivery System is an application that has just been implemented and implemented at BRI Bank branches, so an evaluation is needed to assess whether the NDS application can have a positive impact on users. This research was conducted with the aim of measuring the usability value of the NDS application and producing a prototype design which is expected to improve the quality of the user experience of the NDS application. This study was conducted to evaluate the usability aspects of an NDS application using the cognitive walkthrough (CW) method usability testing (UT) and the Scale Usability System (SUS) questionnaire involving users. A total of 191 respondents participated in filling out the SUS questionnaire and 18 respondents (10 respondents for UT Phase 1 and eight respondents for UT Evaluation Phase) participated in the UT qualitative evaluation activities. After evaluating usability both in quantitative (SUS) and qualitative (UT Phase 1) terms, ten alternative design solutions are proposed for interface display on the home page, cash deposit, cash withdrawal, overbooking and account opening. Designs are drafted and evaluated with the UT Evaluation Phase. The results of the evaluation of UT Phase 2 were then compared with the results of UT Phase 1. Both results had increased from C- to B, this indicated that user satisfaction had increased after improving the user interface which involved more direct users, so they knew what problems they were facing. users in using a product.

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"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit berupa prosedur walkthrough, uji pengendalian, dan uji rinci atas akun aset tetap PT XXX selama periode 1 Januari – 31 Desember 2020 dan melakukan refleksi diri atas pengetahuan dan pengalaman yang telah didapatkan selama melaksanakan kegiatan magang di KAP ABC. Prosedur walkthrough bertujuan untuk menilai desain kontrol dan implementasi kontrol yang dibuat oleh PT XXX. Prosedur pengujian pengendalian berupa pemeriksaan dokumen bertujuan mengevaluasi efektivitas kontrol di PT XXX dan kesesuaian implementasinya dengan SOP yang berlaku sementara prosedur vouching uji rinci bertujuan untuk menguji ketercapaian asersi existence, completeness, accuracy, classification, dan cut-off. Secara keseluruhan, hasil evaluasi menunjukkan bahwa prosedur walkthrough telah dilakukan secara tepat sesuai ISA 315, prosedur uji pengendalian telah dilakukan secara tepat sesuai ISA 330, dan prosedur uji rinci telah dilakukan secara tepat sesuai dengan PSAK 16 tentang Aset Tetap, teori uji rinci menurut Hayes, Wallage, and Gortemaker (2015), dan teori tentang prosedur audit untuk akun aset tetap menurut Arens et al. (2014). Disisi lain kesempatan magang di KAP ABC selama tiga bulan memberikan pelajaran bahwa penguasaan pengetahuan teknis tentang akuntansi dan audit tidak cukup untuk menjadi seorang auditor yang handal atau menjadi bekal sebelum masuk ke dunia kerja, kemampuan non teknis (soft skill) juga sangat dibutuhkan. Magang memberikan pengetahuan dan pengalaman tentang kelebihan dan kekurangan yang dimiliki ketika bekerja. Kelebihan yang dimiliki diantaranya berkomunikasi dan berinteraksi, bekerja sama, dan manajemen waktu terkait tugas magang sementara kekurangan yang dimiliki adalah kemampuan mengoperasikan Microsoft Excel dan Bahasa Inggris.

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This internship report aims to evaluate audit procedures in the form of walkthrough procedures, control tests, and detailed tests of PT XXX's fixed asset accounts for the period January 1 – December 31, 2020 and to reflect on the knowledge and experience that has been gained during the internship at KAP ABC. The walkthrough procedure aims to assess the control design and implementation of controls made by PT XXX. The control test procedure in the form of document inspection aims to evaluate the effectiveness of controls at PT XXX and the conformity of its implementation with the applicable SOPs, while the detailed test vouching procedure aims to test the achievement of the existence, completeness, accuracy, classification, and cut-off assertions. Overall, the evaluation results show that the walkthrough procedure has been carried out correctly in accordance with ISA 315, the control test procedure has been carried out correctly according to ISA 330, and the detailed test procedure has been carried out correctly in accordance with PSAK 16 concerning Fixed Assets, the detailed test theory according to Hayes, Wallage, and Gortemaker (2015), and the theory of audit procedures for fixed asset accounts according to Arens et al. (2014). On the other hand, the internship opportunity at KAP ABC for three months provides lessons that mastery of technical knowledge about accounting and auditing is not enough to become a reliable auditor or become a provision before entering the world of work, non-technical skills (soft skills) are also needed. Internships provide knowledge and experience about the advantages and disadvantages one has when working. Its strengths include communicating and interacting, collaborating, and time management related to internship assignments while its weaknesses are the ability to operate Microsoft Excel and English."

"Tesis ini membahas mengenai penilaian risiko kesehatan berdasarkan task analysis padaaktivitas well services industri pengeboran minyak bumi di PT X Tahun 2019. Penelitianini adalah penelitian semikuantitatif dengan desain deskriptif berdasarkan HRA modelPT Pertamina (2018) berdasarkan factor tingkat pajanan dan tingkat. Langkah awal yangdilakukan adalah dengan mengidentifikasi aktivitas well services berdasarkan task yangada pada SOP dan JSA, walkthrough survey dan menilai risiko. Berdasarkan penilaianrisiko kesehatan didapatkan tingkat risiko tinggi (high) untuk bahaya bising terhadap SEGfloorman, driller, derrickman, dan mechanic dan bahaya ergonomi terhadap SEGfloorman, driller, derrickman, dan operator dozer. PT AB dan PT CD perlu melakukanpengendalian tambahan terhadap bahaya bising dan bahaya ergonomi antara lain:Hearing Loss Prevention Program (HLPP), audit terhadap SOP & peralatan, melakukanpengukuran dosis personal bahaya bising, pembatasan jam kerja, pengukuran audiometri,melakukan supervisi dilapangan terhadap pengunaan earplug, pengunaan double earplug& earmuff, melakukan sosialisasi bahaya bising secara konsisten, menyediakan perancah(scafolding) pada aktivitas nipple up & nipple down horse head, melakukan pelatihanposisi tubuh yang ergonomi serta menambahkan Ergonomic Postur Assessment sebagaisalah satu item dalam pemeriksaan kesehatan berkala. Bahaya gas H2S terhadap SEGfloorman, driller dan derrickman dan bahaya gas CO terhadap SEG mechanicmendapatkan tingkat risiko medium, sehingga perlu dilakukan pemantauan implementasipengendalian yang sudah ada serta pengendalian tambahan secara konsisten. Selanjutnyabahaya getaran mendapatkan tingkat risiko low terhadap SEG mechanic dan bahaya gasO2 terhadap SEG floorman, driller, derrickman, mechanic dan operator Dozermendapatkan tingkat risiko very low, oleh karena itu PT AB dan PT CD melalui HESdepartemen perlu melakukan monitoring secara berkala dan konsisten terhadapimpelementasi pengendalian yang sudah ada. Selain itu hasil penelitian ini jugamenyarankan bahwa identifikasi potensi bahaya lainnya seperti pencahayan, radiasigamma, heat stress, welding fume, bahaya biologi dan bahaya psikososial pada pekerjaanwell services berdasarkan task analysis.

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This thesis discusses the health risk assessment based on task analysis on the well services

activities of the petroleum drilling industry at PT X 2019. This research is a

semiquantitative study with a descriptive design based on the HRA model of PT

Pertamina (2018) bases factor exposure level and hazard level. The first step is to identify

performed the task well services based on SOP and JSA, walkthrough survey and risk

assessment. Based on the health risk assessment, there is a high risk level for noise

hazards to similar exposure group (SEG) floorman, driller, derrickman, and mechanic

and ergonomic hazards to floorman, driller, derrickman, and dozer operators. PT AB

and PT CD need to conduct additional controls for noise hazards and ergonomic hazards,

including: Hearing Loss Prevention Program, auditing SOPs & equipment, measuring

personal dose of noise hazards, limiting working hours, audiometric measurements,

conducting field supervision of the use of earplugs, using double earplugs and earmuffs,

disseminating noise hazards consistently, providing scaffolding for Nipple Up and Nipple

Down Horse Head activities, conducting ergonomic body position training, and adding

Ergonomic Posture Assessment as an item in periodic health checks. The hazard of H2S

gas to the SEG floorman, driller and derrickman and the danger of CO gas to the SEG

mechanic has a medium level of risk, it is necessary to monitor the implementation of

existing controls as well as additional controls consistently. Furthermore, the vibration

hazard gets a low risk level for the SEG mechanic and the danger of O2 gas against the

SEG floorman, driller, derrickman, mechanic and Dozer operators get a very low risk

level, therefore PT AB and PT CD through the HES department need to monitor regularly

and consistently the implementation of existing controls. In addition, the results of this

study also suggest that the identification of other potential hazards such as lighting,

gamma radiation, heat stress, welding fume, biological hazards and psychosocial

hazards in well-service work based on task analysis"