Analisis prosedur penyusunan laporan keuangan konsolidasi pt phapros tbk
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Ice Nasyrah Noor
Subyek : Financial statement
Kata Kunci : consolidated financial statements, PSAK 110, consolidation procedures, intercompany transactions, P
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_LM_PJK_024032301052_Halaman-Judul.pdf | 10 | |
| 2. | 2026_LM_PJK_024032301052_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_LM_PJK_024032301052_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_LM_PJK_024032301052_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_LM_PJK_024032301052_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_LM_PJK_024032301052_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_LM_PJK_024032301052_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_LM_PJK_024032301052_Bab-1.pdf | 6 | |
| 9. | 2026_LM_PJK_024032301052_Bab-2.pdf | 11 |
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| 10. | 2026_LM_PJK_024032301052_Bab-3.pdf | 4 |
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| 11. | 2026_LM_PJK_024032301052_Bab-4.pdf | 15 |
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| 12. | 2026_LM_PJK_024032301052_Bab-5.pdf | 3 | |
| 13. | 2026_LM_PJK_024032301052_Daftar-Pustaka.pdf | 1 | |
| 14. | 2026_LM_PJK_024032301052_Lampiran.pdf | 9 |
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T Tugas akhir ini bertujuan untuk menganalisis prosedur penyusunan laporan keuangan konsolidasi pt phapros tbk sesuai dengan psak 110, khususnya terkait timeline pengiriman laporan, penerapan standar, serta proses identifikasi transaksi antar entitas. metode pengumpulan data menggunakan wawancara tidak terstruktur dan studi kepustakaan. hasil penelitian menunjukkan bahwa pt phapros tbk telah menerapkan psak 110 dengan baik, meliputi penggabungan laporan keuangan entitas anak (pt lucas djaja), eliminasi transaksi internal, dan penyajian laporan yang lengkap. namun, proses identifikasi transaksi antar perusahaan masih dilakukan secara manual, yang berpotensi memengaruhi efisiensi pelaporan. simpulannya, prosedur yang diterapkan telah sesuai dengan standar, namun diperlukan otomatisasi sistem untuk meningkatkan efektivitas proses konsolidasi.
T This final project aims to analyze the procedures for preparing pt phapros tbk consolidated financial statements in accordance with psak 110, particularly regarding the timeline for submitting reports, the application of standards, and the process of identifying inter-entity transactions. data collection methods used unstructured interviews and literature studies. the results of the study show that pt phapros tbk has implemented psak 110 well, including the consolidation of the financial statements of its subsidiary (pt lucas djaja), the elimination of internal transactions, and the presentation of complete reports. however, the process of identifying intercompany transactions is still done manually, which has the potential to affect reporting efficiency. in conclusion, the procedures implemented are in accordance with standards, but system automation is needed to improve the effectiveness of the consolidation process.
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