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This internship report aims to evaluate the audit procedure on receinving grants from an International Health Funds and advance payments mechanism in X Porvince in Indonesia. This audit procedure is for HI Organization?s financial statement. The HI Organization is a nonprofit private sector organization that collects grant funds to be distributed to countries in the context of preventing and fi…
This internship report discusses the evaluation of audit procedures specifically on the cash and cash equivalent account of PT GMTI. PT GMTI is a company engaged in the coal sector and has seven subsidiaries that are included in audit reporting for financial statements. In conducting the audit, the author applied substantive tests on cash and cash equivalent account that must be carried out suc…
This internship report discusses the evaluation of the suitability of accounting information system theory with the information system practices of revenue budget recording adopted by PT Titik Koma. This system information needs to be given more attention regarding its use as Gross Merchandise Value that determine company?s valuation. The scope of the discussion revolves around the objectives a…
With growth of global value chain (GVC), use of imported inputs are becoming more prevalence in production process. Some countries, like Indonesia, restrict firm?s usage of imported input with Tingkat Kandungan Dalam Negeri (TKDN)/ local content requirement (LCR). Indonesia has been using LCR from 1950 until in the present days Indonesian Government targeted LCR to be up to 50% on average on mu…
Shopping through applications is a common thing for many people, one of which is shopping through retail applications. Even so, only a few studies have examined the effect of application use on loyalty towards retailers. This study aims to explore the impact of affective and cognitive app experiences on loyalty towards retailers. Data collection was carried out by purposive sampling method usin…
North Sumatra Province has potential tourism, but studies related to tourism are still limited. This study focuses on exploring the spending and behavioral intention of tourists. Then want to see the role of the tourism sector in regional development performance. Primary data collection was carried out to see how the spending behavior and behavioral intention of tourists during their visit to N…
The rapid growth of the creative industry sector in Indonesia is calculated to be one of the backbones of the Indonesian economy in the future, one of the strong reasons this industry is growing rapidly is none other than the freelancers who continue to work in this industry. However, because there are still not many binding regulations on how ethical work practices are carried out between clie…
Tujuan studi ini adalah untuk mengukur konvergensi ekonomi regional di ASEAN yang melibatkan kerangka negara- negara single-track yang hanya bergabung dengan RCEP dan negara-negara dual-track yang bergabung dalam perjanjian perdagangan RCEP dan CPTPP. Penelitian ini menggunakan dua pengukuran; korelasi parsial antara PDB per kapita dan pertumbuhan tahunannya (β-convergence) dan dispersi pe…
The aim of this study is to examine the effect of social support in organization, that is supervisor?s support and coworker?s support, on employee advocacy behavior via mediation role of personal resources which are commitment, self efficacy, and effort. Data were collected through an online questionnaire and analyzed using Structural Equation Modeling (SEM) to test the overall fitness of model…
Kemunculan COVID-19 secara mendadak pada tahun 2020 mengganggu berbagai aspek kehidupan, salah satunya adalah pemilihan umum. Karakteristik COVID-19 sebagai penyakit menular meningkatkan resiko kesehatan sehingga dapat menurunkan partisipasi politik dalam pemilihan umum. Meskipun begitu, penelitian secara empiris menunjukkan hasil yang inkonklusif. Oleh karena itu, penelitian ini bertujuan untu…
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Laporan magang ini membahas evaluasi prosedur audit KAP XYZ atas akun investasi PT A. Fokus pembahasan ini terletak pada prosedur audit KAP XYZ pada investasi yang dimiliki oleh PT A. Evaluasi dilakukan dengan mengacu kepada Standar Audit. Evaluasi dalam laporan magang ini mencakup prosedur audit dalam tahap pengujian substantif. Berdasarkan evaluasi kegiatan magang dan Standar Audit, dapat dis…
Laporan magang ini bertujuan untuk membahas evaluasi pada proses monitoring terhadap perhitungan individual ECL dengan mengikuti aturan PSAK 71 yang dilaksanakan oleh Bank ABC. Fokus pembahasan terletak pada proses pemantauan terhadap perhitungan ECL individu dalam aplikasi Cashflow milik Bank ABC. Secara umum, Bank ABC telah melaksanakan prosedur untuk perhitungan ECL individu sesuai dengan at…
This study aims to understand the effect of destructive leadership on Counterproductive Work Behavior(CWB) by also considering the mediating effects of self-efficacy, narcissism, autonomy, organizational identification, and moral identification. This study is a quantitative study using a cross-sectional design. Data were obtained and collected using a questionnaire obtained from 337 employees o…
This study analyse the effect of tax avoidance and corporate governance structure projected by family members, foreign members, and the proportion of women on board members on CSR disclosure activities in non-financial companies listed on the Indonesia Stock Exchange for 2010 ? 2019. This study also analyses the effect of CSR disclosure activities on the level of stock return. The results indic…
The purpose of this internship report is to evaluate the implementation of KAP SVT's Test of Control (ToC) procedures for the financial statement closing process and savings fund withdrawal transactions carried out at one of the sharia branch offices of PT Bank WYV. Bank WYV is categorized into Commercial Bank Business Group 3 with a network of 307 office units which include conventional branch…
Tujuan dari penelitian studi kasus ini adalah untuk menganalisis temuan audit terkait permasalahan manajemen aset tetap pada kementerian atau lembaga di Indonesia tahun 2014-2018. Penelitian studi kasus ini menggunakan metode campuran yang dimana mentransformasikan observasi kualitatif atas temuan audit terkait asset tetap menjadi kualitatif data untuk analisis table dan statistika. Observasi i…
The purpose of this study was to examine the relationship between endorser credibility, brand credibility, attitude towards brand, attitude towards brand credibility, and repurchase intention on the Wardah brand. The data was collected by purposive sampling method using a survey distributed online to users of the Wardah brand in Indonesia who are at least 17 years old, know the celebrity endors…
One way for parents to invest in their children's education is by providing education allocations. Not only educational allocations related to academic but non-academic allocations also play an essential role in the continuity of children's schools. This study uses data from IFLS 4 and 5 and a probit regression model to see how the type of education allocation affects the continuity of children…