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"Tujuan utama dari pembuatan laporan magang adalah untuk mengevaluasi prosedural audit yang telah dilakukan oleh KAP CCC pada program kemitraan PT PHR untuk periode yang berakhir di 31 Desember 2019. Fokus pembahasan terletak pada prosedur audit pada akun piutang yang di gunakan untuk menyalurkan pinjaman pada program kemitraan PT PHR kepada mitra binaan di wilayah sampel audit. Program kemitraan merupakan bentuk tanggung jawab perusahan kepada masyarakat yang hanya diterapkan bagi BUMN. Proses audit yang dijalankan meliputi Perencanaan Audit, menitik beratkan pada pemahan peraturan Menteri BUMN beserta standar posedur operasi PT PHR, pengujian dan pengumpulan bukti, kemudian yang terakhir evaluasi beserta pelaporan, dalam proses audit terdapat biaya jasa administrasi yang di berikan PT PHR kepada mitra binaan tidak sesuai dengan biaya yang ditetapkan dalam perauran menteri BUMN, walaupun demikian tidak ditemukan temuan yang material atas audit program kemitraan PT PHR di daerah sampel, lebih lanjut prosedur audit yang dilakukan tim auditor KAP CCC telah sesuai dengan standar yang berlaku.

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The main purpose of making this report is to evaluate the procedural audit that has been carried out by KAP CCC in the PT PHR partnership program for the period ended on 31 December 2019. The focus of the discussion was on the audit procedures on accounts receivable that used to send loans to the PT PHR partnership program to fostered partners in the audit sample area. A partnership program is a form of corporate responsibility to the community that is only applied to SOE`s. The audit process includes Audit Planning, focusing on the Minister of SOE regulation simultaneously with PT PHR`s operating procedures, testing and collecting evidence, then finally evaluation and reporting in the audit process, there occur administrative fees that provided by PT PHR to the fostered partners is difference accordance with the costs specified in the Minister of SOE regulation, although no material findings were found on the audit of the PT PHR partnership program in the sample areas, further the audit procedures performed by auditors KAP CCC team are in accordance with applicable standards."

"[ABSTRAKLaporan magang ini membahas proses audit atas pendapatan penjualan kotor di PT SJS yang dilakukan oleh KAP TWR untuk keperluan konsolidasi induk perusahaan. PT SJS adalah salah satu perusahaan yang bergerak di bidang fast moving consumer goods, dan menggunakan basis akuntansi US Generally Accepted Accounting Principles (US GAAP). Dalam laporan ini dijelaskan penerapan pengendalian internal perusahaan dan proses penjualan PT SJS. Pemahaman tesebut menjadi dasar dalam mengaudit PT SJS. Berdasarkan proses audit yang dilakukan terdapat beberapa temuan audit, namun telah disimpulkan bahwa tidak ada salah saji yang material dan informasi keuangan sudah disiapkan berdasarkan US GAAP.

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ABSTRACTThis report explains the audit process of gross sales revenue in PT SJS that was performed by KAP TWR for consolidated financial report of PT SJS?s parent. PT SJS is operating in fast moving consumer goods and using US Generally Accepted Accounting Principles (US GAAP) as accounting standard. This report explains internal control and sales cycle in PT SJS. This understanding is used to perform audit of sales revenue in PT SJS. Based on the audit processes that were performed, there are some findings, and auditor concluded that there is no material misstatement and financial information has been prepared based on US GAAP., This report explains the audit process of gross sales revenue in PT SJS that was performed by KAP TWR for consolidated financial report of PT SJS’s parent. PT SJS is operating in fast moving consumer goods and using US Generally Accepted Accounting Principles (US GAAP) as accounting standard. This report explains internal control and sales cycle in PT SJS. This understanding is used to perform audit of sales revenue in PT SJS. Based on the audit processes that were performed, there are some findings, and auditor concluded that there is no material misstatement and financial information has been prepared based on US GAAP.]"

"Laporan magang ini memaparkan prosedur audit atas akun pendapatan PT. PEPAN untuk periode yang berakhir 31 Desember 2014. PT PEPAN merupakan sebuah perusahaan yang bergerak dalam penjualan produk BBM, non BBM, ekspor, serta penjualan jasa. Pembahasan laporan ini meliputi kebijakan akuntansi yang diterapkan PT. PEPAN, proses audit, prosedur audit, serta analisis hasil audit yang dihubungkan dengan teori audit dan akuntansi yang berlaku di Indonesia. Berdasarkan keseluruhan proses audit, auditor memperoleh keyakinan yang memadai bahwa penyajian akun pendapatan dalam laporan keuangan PT. PEPAN telah disajikan secara wajar dan telah mengikuti standar yang berlaku.

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This report explains audit procedures of revenue of PT. PEPAN for the year ended 31 December 2014. PT. PEPAN has main activities in sales of fuels, non fuels, exported products, and services. The content of this report includes accounting policies applied by PT. PEPAN, audit process, audit procedure, analysis of audit results associated with theories of auditing and accounting which are applicable in Indonesia. Based on overall audit process, the auditor obtains reasonable assurance that the presentation of the revenue in the financial statements of PT. PEPAN is presented fairly and has followed the applicable standards. "

"[ABSTRAKPenulis pada Laporan Magang ini membahas dan menganalisis prosedur audit yangdilakukan oleh KAP IDR atas PT JCF untuk periode yang berakhir 31 Desember2014 serta membandingkan praktik audit pada KAP IDR dengan standar audit yangberlaku, yaitu International Standards on Auditing (ISA). Penulis secara khususmenganalisis prosedur audit atas akun utang usaha PT JCF yang terdiri daripengujian pengendalian dan prosedur substantif, dan kemudian membahas temuanaudit yang didapat. Berdasarkan analisis terhadap prosedur audit KAP IDR, penulis menyimpulkan bahwa KAP IDR telah menjalankan praktik audit yang sesuai dengan ISA.

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ABSTRACTThe focus of this Internship Report is to describe and analyze the audit proceduresdone by KAP IDR to PT JCF for the period ended 31 December 2014, and also tocompare audit practices by KAP IDR with the applied audit standards, which is theInternational Standards on Auditing (ISA). Author especially analyzes the auditprocedures performed for PT JCF?s account payables which consist of tests ofcontrols and substantive tests, and then explains the audit findings acquired. Basedon the analysis of audit procedures by KAP IDR, author concludes that KAP IDR has carried out audit practices in compliance with ISA. , The focus of this Internship Report is to describe and analyze the audit proceduresdone by KAP IDR to PT JCF for the period ended 31 December 2014, and also tocompare audit practices by KAP IDR with the applied audit standards, which is theInternational Standards on Auditing (ISA). Author especially analyzes the auditprocedures performed for PT JCF’s account payables which consist of tests ofcontrols and substantive tests, and then explains the audit findings acquired. Basedon the analysis of audit procedures by KAP IDR, author concludes that KAP IDR has carried out audit practices in compliance with ISA. ]"

"Laporan magang ini bertujuan untuk menjelaskan dan menganalisis prosedur audit atas akun piutang usaha PT DH untuk periode yang berakhir pada 31 Desember 2015 yang dilangsungkan oleh KAP RI. Pembahasan di dalam laporan magang ini meliputi berbagai prosedur audit sesuai dengan lima fase audit berdasarkan Audit Manual KAP RI. Setelah melakukan berbagai prosedur audit, KAP RI menyatakan bahwa akun piutang usaha PT DH telah disajikan secara wajar dan bebas dari salah saji yang material.

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The purpose of this internship report is to explain and analyze the audit procedure of trade receivables in PT DH for the period ended on December 31st, 2015 which was conducted by KAP RI. The topics discussed in this report include various audit procedures within five audit phases based on KAP RIs Audit Manual. After conducting a number of audit procedures, KAP RI stated that the trade receivables in PT DH is stated fairly and free of material misstatement."

"Laporan magang ini membahas mengenai kegiatan usaha hulu minyak dan gas bumi di Indonesia yang dikelola melalui Kontrak Kerja Sama, dan bagaimana pemilihan mekanisme perhitungan bagi hasil yang berbeda akan memengaruhi penerimaan Pemerintah dan kontraktor. Sejak dahulu, perhitungan bagi hasil dilakukan dengan mekanisme pengembalian biaya operasi cost recovery. Namun, pada awal tahun ini Pemerintah menetapkan mekanisme baru, yaitu gross split, yang tidak lagi mengenal pengembalian biaya operasi bagi kontraktor. Hasil analisis menunjukkan bahwa jika dilihat secara keseluruhan, penggunaan mekanisme gross split memberikan hasil yang lebih baik bagi kontraktor, sedangkan bagi Pemerintah penggunaan mekanisme cost recovery memberikan hasil yang lebih baik.

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This internship report analyzes about how Indonesia's upstream oil and gas operations is governed using Production Sharing Contract PSC between the Government and contractor, and how the selection of a production sharing mechanism will affect each party's take. Cost recovery mechanism has always been the choice, but early this year the Government proposes a new mechanism, gross split, where the Government no longer has to pay back the amount spent by contractor in conducting upstream oil and gas operations. The case study results indicate that contractor will be better off by using gross split mechanism, and the contrary applies for the Government."

"Laporan magang ini mengevaluasi kesesuaian prosedur monitor dan kontrol dalam pelaksanaan project integration management sebagai bagian dari project management office yang dilakukan oleh PT AWP terhadap PT GIA Tbk serta menganalisis hasil refleksi diri dari pengalaman magang di PT AWP. Evaluasi dilakukan dengan melihat ketersediaan dan keefektifan seluruh dokumen/alat/teknik yang digunakan selama proses project integration management untuk proyek change management post-merger integration PT GIA Tbk terhadap karakteristik dalam input (dokumen), alat dan teknik, serta output dari teori prosedur monitor dan kontrol oleh Clements et al (2013). Berdasarkan hasil evaluasi, PT AWP telah melaksanakan prosedur monitor dan kontrol yang sebagian besar telah sesuai dengan karakteristik dan berjalan secara efektif, tetapi terdapat dua dokumen/alat/teknik yang tidak sesuai dengan karakteristik dalam teori, dua dokumen/alat/teknik kurang berjalan efektif, satu dokumen/alat/teknik tidak dapat dinilai keefektifannya karena kurang relevan untuk proyek. Selanjutnya, pengalaman magang di PT AWP dianalisis melalui evaluasi hal yang telah dan belum berjalan dengan baik dari beberapa pengalaman selama program magang dengan mengaitkan beberapa teori yang sejalan dengan pengalaman tersebut, serta menentukan sebuah tindak lanjut yang akan dilakukan di masa depan.

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This internship report evaluates the suitability of monitoring and control procedures in the implementation of project integration management as part of the project management office carried out by PT AWP towards PT GIA Tbk and analyzes the results of the self-reflection from the internship experience at PT AWP. Evaluation is carried out by looking at the availability and effectiveness of all documents/tools/techniques used during the project integration management process for the PT GIA Tbk change management post-merger integration project against the characteristics in the inputs (documents), tools and techniques, as well as the outputs of the theory of monitoring and control procedures by Clements et al (2013). Based on the evaluation results, PT AWP has carried out monitoring and control procedures, most of which are in accordance with the characteristics and are running effectively, but there are two documents/tools/techniques that are not in accordance with the characteristics in theory, two documents/tools/techniques are less effective, one document/tool/technique cannot be assessed for its effectiveness because it is not relevant to the project. Furthermore, the self-reflection at PT AWP is analyzed through evaluation of things that have and have not gone well from some of the experiences during the internship program by linking several theories that are in line with these experiences, and determining a follow-up that will be carried out in the future."