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"Laporan magang ini membahas tentang proses audit atas akun pendapatan pada PT SAS Indonesia sebagai salah satu perusahaan manufaktur minuman ringan yang sedang berkembang di Indonesia. Proses audit tersebut dilakukan untuk periode laporan keuangan yang berakhir pada tanggal 31 Desember 2014. Penulis juga melakukan analisis mengenai temuan audit yang terkait dengan akun pendapatan selama tahun 2014. Berdasarkan analisis, prosedur audit yang dilakukan KAP STU telah sesuai dengan teori dan hasil audit menunjukkan bahwa PT SAS melakukan kesalahan pencatatan atas akun pendapatan.

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The report aims to explain the audit process of revenue of PT SAS Indonesia as one of the developing company in Indonesia. The audit process held for December 31st, 2014 period and done by KAP STU as auditor. After a whole explanation about the audit process and its internal control, the Author did an analysis about audit findings related to revenue account for year of 2014. Based on the analysis, it can be concluded that KAP STU has done the audit based on audit theory and standard. Audit findings show PT SAS recorded its revenue account unusually where some material misstatements exist due to its lack of internal control."

"[ABSTRAKLaporan magang ini membahas proses pengauditan serta konsolidasiintercompany transactions antara PT XYZ (Persero) Tbk., sebuah Badan UsahaMilik Negara (BUMN) dalam bidang pertambangan timah, dan entitas anakLogam (London) Ltd. yang dilaksanakan oleh KAP RWT untuk tahun buku yangberakhir pada 31 Desember 2014. Pembahasan mencakup kebijakan akuntansi,prosedur audit pada area yang terkait serta untuk entitas anak yang berada di luarnegeri, temuan audit, prosedur konsolidasi dan eliminasi, serta analisis daripengauditan dan konsolidasi intercompany transactions antara keduanya.Berdasarkan hasil proses pengauditan, ditemukan bahwa secara umum grup PTXYZ (Persero) Tbk. telah melaksanakan pembukuan sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK), namun proses konsolidasi tidak berjalan dengan sempurna dikarenakan keterbatasan sistem yang digunakan oleh PT XYZ(Persero) Tbk.

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ABSTRACTThis internship report explains the audit and consolidation process ofintercompany transactions between PT XYZ (Persero) Tbk., a state owned tinmining company, and Logam (London) Ltd., its subsidiary, done by KAP RWT forthe period ended on December 31st, 2014. This report covers accounting policies,audit procedures on related areas to intercompany transactions and overseassubsidiary, audit findings, consolidation and elimination procedures, and analysisof auditing and consolidation process of intercompany transactions between thtwo.Based on audit results, it was found that PT XYZ (Persero) Tbk. groupoverally has conducted its accounting in compliance with the IndonesianFinancial Accounting Standards (PSAK), while the consolidation process were not executed well due to limitations of system used by PT XYZ (Persero) Tbk. , This internship report explains the audit and consolidation process ofintercompany transactions between PT XYZ (Persero) Tbk., a state owned tinmining company, and Logam (London) Ltd., its subsidiary, done by KAP RWT forthe period ended on December 31st, 2014. This report covers accounting policies,audit procedures on related areas to intercompany transactions and overseassubsidiary, audit findings, consolidation and elimination procedures, and analysisof auditing and consolidation process of intercompany transactions between thtwo.Based on audit results, it was found that PT XYZ (Persero) Tbk. groupoverally has conducted its accounting in compliance with the IndonesianFinancial Accounting Standards (PSAK), while the consolidation process were not executed well due to limitations of system used by PT XYZ (Persero) Tbk. ]"

"ABSTRAKLaporan magang ini bertujuan untuk menganalisis perlakuaan akuntansi atas aset tetap terutama aset yang dibuat sendiri (Self-Constructed Asset) pada PT XYZ. Pencatatan dan penyajian yang dilakukan dilihat kesesuaiannya dengan konsep yang ada dalam teori dan standar yang ada. Dalam proses pencatatan dan penyajian ditemukan kejanggalan yang tidak sejalan dengan teori dan standar yang berlaku. Tetapi secara keseluruhan aset tetap PT XYZ dicatat dan disajikan wajar sesuai dengan peraturan akuntansi yang berlaku secara umum.

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ABSTRACT

This report aims to analyze the accounting treatment of fixed assets, especially Self-Constructed Assets at XYZ. Recording and presentation examined in term of compliance with the existing concept in theory and existing standards. In the process of recording and presentation, the author discovered irregularities that are inconsistent with the theory and applicable standards. The overall fixed asset at XYZ recorded are and presented fairly in accordance with the accounting rules generally applicable."

"Bagi Wajib Pajak Luar Negeri WPLN yang mendapatkan Subjek Pajak Dalam Negeri pada tahun berjalan, maka akan diberlakukan perhitungan penyetahunan untuk penghasilan netonya. Bermula dari hal tersebut, laporan magang ini melakukan perhitungan kembali antara perhitungan disetahunkan dan tidak disetahunkan. Penulis menemukan bahwa perhitungan disetahunkan memiliki Pajak Penghasilan Pasal 21 Terutang lebih besar, sehingga terdapat selisih Pajak Penghasilan Pasal 21 Terutang yang cukup signifikan atas pemberlakuan kedua perhitungan tersebut. Atas hal tersebut, WPLN yang bersangkutan lebih dirugikan karena diharuskan membayar pajak penghasilan yang lebih besar.

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For Overseas Tax Payer WPLN who get the subject of Domestic Tax in the current year, it will apply the calculation of annualized income for net income. Based on that regulation, this internship report recalculated between the annualized and non annualized calculations. The authors find that the annualized calculation has Article 21 Payable Tax greater than non annualized calculation. Above all, the concerned WPLN is more aggrieved because it is required to pay higher income tax."

"ABSTRAKLaporan magang ini membahas mengenai prosedur audit atas akun penjualan dan piutang usaha pada PT KDC, sebuah perusahaan yang bergerak di industri pertambangan batubara, yang dilakukan oleh KAP SHR untuk periode yang berakhir pada tanggal 31 Desember 2016. Pembahasan dilakukan mulai dari tahap perencanaan audit, audit lapangan terhadap akun penjualan dan piutang usaha, serta penyelesaian audit PT KDC. Berdasarkan hasil proses audit terhadap akun penjualan dan piutang usaha PT KDC, dapat disimpulkan bahwa akun penjualan dan piutang usaha PT KDC telah disajikan secara wajar.

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ABSTRACTThis internship report discusses about audit procedure for sales and trade receivable account of PT KDC, a company engaged in coal mining industry, that conducted by KAP SHR for the year ended December 31st 2016. The discussion covers from audit planning phase, filedwork audit for sales and trade receivable, and audit completion of PT KDC. Based on audit procedure performed on sales and trade receivable account at PT KDC, the audit result show that sales and trade receivable of PT KDC has been fairly stated. "

"ABSTRAKLaporan magang ini membahas mengenai proses audit atas akun aset tetap yangmerupakan bagian dari audit umum laporan keuangan PT MFY. PT MFYmerupakan perusahaan Offshore Services (jasa bawah laut), meliputi offshoreinstallation untuk perusahaan minyak dan gas serta marine survey and positioningservices. Auditor telah melaksanakan proses audit sesuai dengan AMR AuditManual, dimana AMR Audit Manual sendiri dibuat berdasarkan InternationalStandards on Auditing (ISA). Proses audit ini dimulai dari client acceptance andre-evaluation, pre planning, planning, fieldwork, dan completion and finalization.Temuan audit yang didapat dari akun aset tetap ialah ditemukan adanya kelemahanpengendalian internal dan penyusutan aset tetap.

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ABSTRACTThis report explains about auditing process on property, plant, and equipmentaccount, as part of general audit of financial statement PT MFY. PT MFY is anoffshore company which offer services such as offshore installation for oil and gasmining companies and marine survey and positioning service. Auditor had donedoing audit based on AMR Audit Manual which based on International Standardson Auditing (ISA). Audit process begin from client acceptance, pre planning,planning, fieldwork, and completion and finalization. Based on process audit thatauditor had been held, there are some audit finding such as weakness in internalcontrol and depreciation of fixed assets."