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"Kemitraan kelapa sawit antara Perusahaan Komersil dengan petani telah berlangsung sejak tahun 1980an. Meskipun kemitraan tersebut ditujukan untuk memberikan manfaat bagi kedua belah pihak, masih banyak ditemui permasalahan. Penelitian mengenai permasalahan kemitraan inti-plasma dari perspektif Perusahaan Kelapa Sawit masih terbatas, sehingga perlu dilakukan. Penelitian ini bertujuan untuk mencari akar masalah atas permasalahan yang timbul dari program kemitraan Perusahaan XXX serta memberikan usulan strategi untuk menghasilkan kemitraan yang berkelanjutan dan saling menguntungkan. Penelitian menggunakan teori logika kelembagaan untuk mengevaluasi program kemitraan kelapa sawit Perusahaan XXX dan key mediating variable model dari teori komitmen dan kepercayaan untuk mengembangkan strategi. Hasil dari penelitian ini meliputi tujuh poin akar masalah dari faktor di dalam kemitraan dan tiga poin akar masalah dari faktor di luar kemitraan serta sembilan poin usulan strategi yang diharapkan dapat meningkatkan profitabilitas kemitraan bagi perusahaan XXX. Selain meningkatkan profitabilitas sembilan poin strategi tersebut sekaligus dilakukan untuk menghindari biaya terminasi kemitraan yang rendah dari petani, meningkatkan manfaat kemitraan bagi petani, menyamakan nilai-nilai antara petani dengan Perusahaan XXX, memperbaiki komunikasi Perusahaan XXX kepada petani dan yang terakhir mencegah terjadinya tindakan oportunistik yang dilakukan pengurus koperasi. Selain itu, penelitian ini memberikan rekomendasi kepada regulator terkait penetapan harga TBS serta penegakan terhadap peraturan yang berlaku.

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Oil palm partnerships between commercial companies and smallholders have been going on since the 1980s. Although the partnership is intended to provide benefits for both parties, there are still many problems. Research on the problems of nucleus-plasma partnerships from the perspective of oil palm companies is still limited, so it needs to be done. This study aims to find the root cause of partnership problems carried out by Company XXX as well as to provide a business strategy to generate sustainable and mutually beneficial partnerships. The research was conducted by looking for the root causes of the low profitability of partnerships conducted with farmers, then looking for solutions to each of the root causes and at the same time strengthening the variables that affect farmer commitment and trust in partnerships. This study using institutional logic theory to evaluate Company XXX's oil palm program partnerships and key mediating variables models from commitment and trust theory to develop strategy. The results of this study include seven points of the root causes within the partnership and three points of the root causes outside the partnership as well as nine points of strategic advice that are expected to increase partnership profitability for XXX companies. In addition to increasing profitability, the nine-point strategy is simultaneously carried out to avoid lower partnership termination costs from farmers, increase benefits for farmers, equalize partnership values between farmers and Company XXX, improve communication between Company XXX and farmers and finally prevent opportunistic actions. by cooperative managers. In addition, this study provides recommendations to regulators regarding FFB pricing and enforcement of applicable regulations."

"Laporan magang ini menganalisis pengendalian internal atas fungsi penagihan pada sebuah perusahaan penyedia alat dan jasa untuk industri migas. Analisis dibatasi pada pengendalian umum dan aplikasi. Selain itu, pembahasan difokuskan pada proses pembuatan tagihan untuk penjualan jasa. Analisis dilakukan dengan membandingkan praktik penagihan yang berjalan dengan SOP yang telah ditetapkan dan mengidentifikasi kelemahan pengendalian pada setiap tahap dalam proses pembuatan tagihan. Berdasarkan hasil analisis, penulis memberikan usulan perbaikan SOP penagihan dalam bentuk narasi dan bagan alir untuk mengatasi kelemahan yang telah diidentifikasi.

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This internship report analyses internal control over the billing function of a company supplying equipments and services for oil and gas industry. The analysis is limited to general and application controls. Moreover, the discussion is focused on the invoicing process for sales of services. Analysis is done by comparing the ongoing invoicing practice with the determined SOP and identifying control weaknesses in each step of the invoicing process. Based on the analysis, the writer gave an invoicing SOP recommendation in the form of narrative description and flowchart to correct the weaknesses identified."

"This internship report discusses the evaluation of the substantive procedures carried out by KAP NUMU on PT FRM cash and cash equivalent accounts for the period ending December 31, 2022. PT FRM is a mining company producing gold, silver, copper and minerals. The evaluation was carried out to compare the suitability of the KAP NUMU audit process with relevant concepts and applicable standards. Based on the evaluation that has been carried out, the audit procedures carried out by KAP NUMU on PT FRM TBK cash and cash equivalent accounts are in accordance with applicable auditing standards and relevant audit concepts. This report also discusses self-reflection to reflect the experience during the internship at KAP NUMU.

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Laporan magang ini membahas evaluasi prosedur substantif yang dilakukan oleh KAP NUMU terhadap rekening kas dan setara kas PT FRM untuk periode yang berakhir pada 31 Desember 2022. PT FRM merupakan perusahaan pertambangan yang memproduksi emas, perak, tembaga dan mineral. Evaluasi dilakukan untuk membandingkan kesesuaian proses audit KAP NUMU dengan konsep yang relevan dan standar yang berlaku. Berdasarkan evaluasi yang telah dilakukan, prosedur audit yang dilakukan oleh KAP NUMU terhadap rekening kas dan setara kas PT FRM TBK telah sesuai dengan standar auditing yang berlaku dan konsep audit yang relevan. Laporan ini juga membahas refleksi diri untuk merefleksikan pengalaman selama magang di KAP NUMU."

"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit atas akun utang usaha pada PT SIM oleh KAP MIS untuk periode yang berakhir pada 31 Desember 2021. Prosedur audit dilakukan oleh auditor untuk mendapat keyakinan bahwa dalam hasil akhir berupa pemberian opini atas penyajian laporan keuangan PT SIM sudah sesuai dengan Standar Audit yang berlaku di Indonesia. Adapun evaluasi yang dilakukan atas utang usaha terdiri atas Agreement of subledger with general ledger, unusual item review, accounts payable cutoff. Hasil evaluasi menunjukkan bahwa prosedur audit substantif pengujian rinci yang dilakukan oleh KAP MIS atas utang usaha telah sesuai dengan teori dan standar audit yang berlaku.

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This internship report aims to evaluate audit procedures for accounts payable at PT SIM by KAP MIS for the period ending December 31, 2021. Audit procedures are carried out by the auditor to gain confidence that the final result is in the form of giving an opinion on the presentation of PT SIM's financial statements in accordance with the applicable Auditing Standards in Indonesia. The evaluation is carried out on substantive audit procedures which consist of agreement of subledger with general ledger, unusual item review, accounts payable cutoff. The results of the evaluation show that the substantive audit procedures for detailed testing carried out by KAP MIS on accounts payable are in accordance with the prevailing auditing theories and standards. "

"Laporan magang ini disusun untuk mengevaluasi prosedur audit substantif atas akun pendapatan PT Semen Wano yang telah dilakukan oleh KAP XYZ. PT Semen Wano merupakan perusahaan nasional yang bergerak di bidang produksi semen. Evaluasi dilakukan terhadap prosedur test of details yang terdiri dari prosedur penarikan sampel audit, pengumpulan dokumen pendukung, dan vouching sebagai salah satu cara pengujian asersi manajemen. Adapun hasil evaluasi menunjukkan bahwa seluruh prosedur yang dilakukan oleh KAP XYZ telah sesuai dengan pedoman yang berlaku yakni Standar Audit (SA) Revisi 2021.

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This internship report is prepared to evaluate the substantive audit procedures on PT Semen Wano’s revenue account that have been carried out by KAP XYZ. PT Semen Wano is a national company engaged in the production of cement. The evaluation was carried out on the test of details procedure which consists of procedures for drawing audit samples, collecting supporting documents, and vouching as a way of testing management assertions. The evaluation results show that all procedures carried out by KAP XYZ are in accordance with the applicable guidelines, namely Auditing Standards (SA) 2021 Revision."

"Tesis ini meneliti tentang pengaruh dari brand innovativeness dan brand leadership terhadap keberhasilan luxury brands di Indonesia, dan bagaimana brand luxury, brand user-imagery fit dan brand value mempengaruhi willingness to pay a premium pada luxury fashion brands. Setelah dilakukan tinjauan pustaka dan penyusunan hipotesis, diperoleh data dari penyebaran kuesioner terhadap 157 responden yang pernah membeli dan menggunakan tas bermerek (Hermes, Chanel, dan Louis Vouitton) di wilayah Jakarta, dengan melakukan pendekatan snowball sampling dan convenience sampling, dan kemudian dilakukan analisis terhadap data dengan Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa brand innovativeness tidak memiliki pengaruh secara langsung terhadap brand luxury, sedangkan brand leadership mempunyai pengaruh positif terhadap brand luxury. Lebih lanjut variabel Brand luxury, brand value, dan brand user-imagery fit memiliki pengaruh yang positif terhadap willingness to pay a premium dan yang pengaruhnya paling besar terhadap willingness to pay a premium adalah brand value. Oleh karena itu, untuk menciptakan brand luxury harus diawali dengan upaya membangun brand leadership, apakah sudah menjadi merek yang terdepan, beradaptasi dengan perkembangan jaman dan memiliki visi jangka panjang. Kemudian dengan menjadi brand luxury tidak serta merta konsumen akan bersedia membayar premium, harus ada brand value yang kuat yang didasari bahwa dirinya adalah bagian dari orang-orang pengguna luxury fashion brand tersebut. Dalam membentuk brand luxury dan willingness to pay a premium, perusahaan sebaiknya memperhatikan “the Brand Luxury Model” pada penelitan ini.

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This thesis examines the effect of brand innovativeness and brand leadership with respect to the success of luxury brands in Indonesia; as well as how brand luxury, brand user-imagery fit and brand value have an effect on the willingness to pay a premium on the luxury-fashion brands. After conducting a comprehensive literature study and crafting hypothesis, some useful data were obtained from the questioners distributed to 157 respondents who had purchased or are using a number of branded or designer bags (including Hermes, Chanel, and Louis Vouitton) in Jakarta, with a snowball sampling and convenience sampling approaches. This followed by an analysis of the data with Structural Equation Modeling (SEM). The research has provided us with an interesting observation whereby brand innovativeness does not have a direct influence on the brand luxury, and on the other hand brand leadership offers positive influence on the brand luxury. Furthermore, brand luxury, brand value, and brand user-imagery fit, all have positive influence on the willingness to pay a premium. And brand value is perceived as the one that has the biggest influence on the willingness to pay a premium. Therefore, to create a brand luxury, one must start by putting a lot of efforts in developing a brand leadership, whether one particular brand has already become a leading brand; an adaptive brand with the ever-changing era; or having a forward long-term vision. By being a brand luxury does not necessary mean that consumers will be willing to pay for a premium. There must be a strong brand value on the basis that they are part of those users of the luxury fashion brand. In shaping the luxury brand and the willingness to pay a premium, companies should consider to “the Brand Luxury Model” in this research."

"Laporan magang ini membahas mengenai proses audit atas akun penjualan dan piutang usaha yang dilakukan oleh KAP SAP atas PT X untuk periode yang berakhir pada tanggal 31 Desember 2014. Secara lebih rinci, dibahas mengenai kebijakan akuntansi, proses audit, temuan audit, penyesuaian audit, serta analisis mengenai hasil pelaksanaan audit atas akun penjualan dan piutang usaha. Berdasarkan hasil pelaksanaan audit, dijelaskan bahwa kebijakan akuntansi atas penjualan dan piutang usaha PT X secara umum telah sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) yang berlaku, namun untuk perhitungan atas penurunan nilai piutang, PT X belum secara utuh menerapkan PSAK 55 mengenai Pengakuan dan Pengukuran Instrumen Keuangan. Proses audit yang dijalankan oleh KAP SAP atas akun penjualan dan piutang usaha telah sesuai dengan teori dan standar audit yang berlaku.

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This report is aimed to explain the audit process of sales and account receivables of PT X for the period ended December 31st, 2014. Furthermore, this report discusses the accounting policies, audit process, audit findings, audit adjustments, as well as the analysis of audit results of sales and account receivables. Based on the result of the audit process, the accounting policies related to sales and account receivables have complied with the Indonesian Financial Accounting Standards (PSAK) in general. However, the calculation for the impairment of account receivables has not fully complied with PSAK 55 regarding the Recognition and Measurement of Financial Instruments. The audit process for sales and account receivables, which is carried on by KAP SAP, has complied with the prevailing theory and auditing standard."

"[ABSTRAKLaporan ini membahas proses audit aset tetap PT PTN yang merupakan Perusahaan penghasil komponen transmisi kendaraan bermotor untuk periode yang berakhir pada 31 Desember 2014. Proses audit dilaksanakan berdasarkan Pedoman Audit NPY yang telah sesuai dengan standar ISA. Selama melakukan audit, auditor melihat kesesuaian kebijakan akuntansi aset tetap PT PTN dengan PSAK 16, sebagai standar akuntansi yang berlaku di Indonesia. Hasil audit menunjukkan beberapa temuan terkait klasifikasi aset dalam konstruksi dan beban depresiasi. Namun secara keseluruhan, laporan keuangan telah disajikan secara wajar dalam semua hal yang material, sehingga laporan keuangan diberi opini wajar tanpa pengecualian.

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ABSTRACTThe report is aimed to explain audit process of fixed assets for PT PTN, a Company that produces transmission components of vehicles for the period ended 31 December 2014. Audit process are implemented based on NPY Audit Guide which has been appropriate with ISA standard. During audit process, auditor analyzes accounting policy conformity with PSAK 16 as accounting standard that applied in Indonesia. The audit results show that there are some misstatements related classification of construction in progress and depreciation expense. But in general, financial statement present fairly in all material respects, so that auditor gave unqualified opinion.;The report is aimed to explain audit process of fixed assets for PT PTN, a Company that produces transmission components of vehicles for the period ended 31 December 2014. Audit process are implemented based on NPY Audit Guide which has been appropriate with ISA standard. During audit process, auditor analyzes accounting policy conformity with PSAK 16 as accounting standard that applied in Indonesia. The audit results show that there are some misstatements related classification of construction in progress and depreciation expense. But in general, financial statement present fairly in all material respects, so that auditor gave unqualified opinion., The report is aimed to explain audit process of fixed assets for PT PTN, a Company that produces transmission components of vehicles for the period ended 31 December 2014. Audit process are implemented based on NPY Audit Guide which has been appropriate with ISA standard. During audit process, auditor analyzes accounting policy conformity with PSAK 16 as accounting standard that applied in Indonesia. The audit results show that there are some misstatements related classification of construction in progress and depreciation expense. But in general, financial statement present fairly in all material respects, so that auditor gave unqualified opinion.]"

"[ABSTRAKPenelitian ini menguji apakah analis investasi (sell-side) di Indonesia cenderung untuk lebih memilih model valuasi berbasis arus kas dari pada model valuasi berbasis akrual, bagaimana keakuratan model-model valuasi yang digunakan, dan apakah penggunaan model valuasi berbasis arus kas dan akrual secara bersamaan untuk menghasilkan target harga dapat meningkatkan akurasi dari target harga tersebut. Penulis melakukan content analysis secara komprehensif dari 99 laporan penelitian ekuitas untuk sebagian besar perusahaan yang tercatat dalam Indeks LQ-45. Dalam penelitian ini ditemukan bahwa model valuasi berbasis akrual, khususnya, rasio harga saham terhadap pendapatan (P/E) merupakan model valuasi terpopuler yang muncul dalam laporan ekuitas di seluruh sektor. Namun, dari perspektif model valuasi sebagai penghasil target harga (dominant valuation), arus kas diskonto (DCF) adalah model valuasi yang paling populer digunakan. Ditemukan juga bahwa model valuasi berbasis arus kas memberi akurasi tertinggi di antara setiap model lainnya dalam kisaran error allowance 0% - 5%. Selain itu, penulis juga mendapati hasil yang signifikan dalam uji chi-squared yang menunjukkan penggunaan model valuasi berbasis arus kas dan akrual secara bersamaan dapat meningkatkan hasil valuasi yang lebih tepat oleh analis. Hal ini sejalan dengan intuisi bahwa akrual menambah nilai relavansi informasi terhadap arus kas.ABSTRACTThis study examines whether Indonesian (sell-side) investment analysts prefer accrual-based valuation models over cash flow-based models, how accurate valuation models are, and whether the use of cash flow-based and accrual-based model jointly to generate target price improves the forecast accuracy. We conduct a comprehensive content analysis of 99 equity research reports for most of the firms in the IDX LQ-45 Index. We find that the accrual-based, specifically, price earnings (P/E) ratio is the most popular valuation models to appear in the equity reports across sectors. However, from the perspective of dominant valuation model, discounted cash flow (DCF) is the most popular valuation model to generate target price. We also find that cash flow-based models provide the highest accuracy among any other models within the range of 0% - 5% error allowance. Furthermore, we observe significant results in the chi-squared test that shows the use of accrual-based in conjunction with cash flow-based model leads to more precise valuation by analysts. This is in line with the intuition that accruals add value relevant information to cash flows., This study examines whether Indonesian (sell-side) investment analysts prefer accrual-based valuation models over cash flow-based models, how accurate valuation models are, and whether the use of cash flow-based and accrual-based model jointly to generate target price improves the forecast accuracy. We conduct a comprehensive content analysis of 99 equity research reports for most of the firms in the IDX LQ-45 Index. We find that the accrual-based, specifically, price earnings (P/E) ratio is the most popular valuation models to appear in the equity reports across sectors. However, from the perspective of dominant valuation model, discounted cash flow (DCF) is the most popular valuation model to generate target price. We also find that cash flow-based models provide the highest accuracy among any other models within the range of 0% - 5% error allowance. Furthermore, we observe significant results in the chi-squared test that shows the use of accrual-based in conjunction with cash flow-based model leads to more precise valuation by analysts. This is in line with the intuition that accruals add value relevant information to cash flows.]"

"ABSTRACTSalah satu aktiva berwujud yang memiliki efek signifikan dalam laporan keuangansuatu perusahaan adalah persediaan. Pada industri properti, suatu aktiva dapatdiakui sebagai akun tertentu tergantung pada pola pengembangan bisnis yangditerapkan. Perusahaan dengan kegiatan bisnis berupa mal dapat mengakui unitnyasebagai persediaan jika menerapkan pola pengembangan strata-titled mall.Sebaliknya, unit mal berdasarkan pola pengembangan lease-titled mall diakuisebagai properti investasi karena bertujuan untuk disewakan. Laporan magang inimembahas prosedur audit untuk akun persediaan pada PT ADH, sebuah perusahaansektor properti dengan kegiatan bisnis berupa mal. Perusahaan ini menjalankanaktivitas bisnisnya dengan pola pengembangan strata-titled.Audit yang dilakukan mencakup prosedur analitis, pengujian substantif, pengujiandetail saldo, serta pemeriksaan persediaan secara fisik. Secara umum, audit yangdilakukan oleh KAP telah sesuai dengan teori dan standar yang berlaku. Selain itu,laporan magang ini juga membahas mengenai isu pengakuan persediaan PT ADHsesuai kondisi riil perusahaan yang sepanjang tahun 2015 tidak terdapat penjualanunit. Analisis ini dikaitkan dengan posisi PT ADH sebagai entitas anak dari PTABC Holding.

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ABSTRACTOne of the tangible assets which have significant effect on company?s financialreport is inventory. In industrial property, an asset can be recognized as a specificaccount depending on the scheme of business development applied. A companywith business activities in the form of a mall can recognize its unit as an inventoryif they applied strata-titled mall business development scheme. In reverse, mall unitbased on lease-titled mall development scheme are recognized as investmentproperty because it aims for rent. This internship report describes audit proceduresfor inventory account in PT ADH, a company with business activities in the formof a mall. This company running its business with strata-titled development scheme.The audit has included analytical procedure, substantive test, test of detail balance,and physical inventory examination. In general, the audit conducted by publicaccounting firm have complied in accordance with the theory and the applicablestandards. In addition, this internship report also discussed the inventoryrecognition issue in PT ADH according to the real condition of the company wherethere were no unit sales during 2015. This analysis is associated with PT ADHposition as a subsidiary of PT ABC Holding."