Prosedur audit piutang usaha dan estimasi penyisihan piutang tak tertagih pada perusahaan event organizer
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Christina Dwi Astuti
Subyek : Accounts receivable;Uncollectible accounts
Kata Kunci : Trade Receivables Procedures, Allowance for Doubtful Accounts Estimation, Estimated Credit Loss (ECL
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_LM_SPA_023102411055_Halaman-Judul.pdf | 11 | |
| 2. | 2026_LM_SPA_023102411055_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_LM_SPA_023102411055_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_LM_SPA_023102411055_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_LM_SPA_023102411055_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_LM_SPA_023102411055_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_LM_SPA_023102411055_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_LM_SPA_023102411055_Bab-1.pdf | ||
| 9. | 2026_LM_SPA_023102411055_Bab-2.pdf |
|
|
| 10. | 2026_LM_SPA_023102411055_Bab-3.pdf |
|
|
| 11. | 2026_LM_SPA_023102411055_Bab-4.pdf |
|
|
| 12. | 2026_LM_SPA_023102411055_Bab-5.pdf | ||
| 13. | 2026_LM_SPA_023102411055_Daftar-Pustaka.pdf | ||
| 14. | 2026_LM_SPA_023102411055_Lampiran.pdf | 11 |
|
L Laporan ini membahas prosedur audit piutang usaha dan estimasi penyisihan piutang tak tertagih pada perusahaan event organizer pt iss sebagai klien kap bharata, arifin, mumajad dan sayuti, dengan landasan utama psak 109 tentang instrumen keuangan dan psak 115 tentang pendapatan kontrak dengan pelanggan. penelitian magang ini dilatarbelakangi tingginya risiko gagal bayar di industri event organizer, pertumbuhan piutang yang signifikan, serta kewajiban penerapan model expected credit loss (ecl) yang bersifat forward-looking dalam pengukuran penurunan nilai piutang. secara teoretis, pembahasan mengacu pada teori agensi, teori legitimasi, konsep audit dan standar audit, serta ketentuan psak 109 mengenai pengakuan, pengukuran, dan pengungkapan piutang usaha serta cadangan kerugian kredit ekspektasian. secara praktis, penelitian dilakukan melalui keterlibatan langsung dalam proses audit di kap bams, meliputi pemahaman bisnis klien, penetapan materialitas, penyusunan skedul utama piutang, pengujian substantif, analisis umur piutang (aging), pengujian perhitungan ecl, dan penilaian pencapaian asersi audit atas piutang usaha.hasil analisis menunjukkan bahwa pt iss telah mengakui piutang usaha dan membentuk penyisihan piutang tak tertagih berdasarkan pendekatan ecl dengan penggunaan matriks provisi, pooling factor, probability of default (pd), dan exposure at default (ead), meskipun penerapan psak 109 belum sepenuhnya optimal terutama dalam pendalaman aspek forward-looking dan dokumentasi asumsi. di sisi lain, prosedur audit yang diterapkan kap bams atas piutang usaha pt iss secara umum telah sesuai dengan standar audit yang berlaku, mencakup pengujian kelengkapan, keakuratan, keberadaan, hak dan kewajiban, penilaian, serta penyajian dan pengungkapan, sehingga tidak ditemukan salah saji material atas saldo piutang usaha dan cadangan kerugian pada periode yang diaudit. laporan ini merekomendasikan peningkatan pelatihan auditor terkait metodologi audit dan tools, perbaikan dokumentasi model ecl, serta penguatan koordinasi antara auditor dan manajemen pt iss agar kualitas pengelolaan piutang, pengukuran kerugian kredit, dan ketepatan waktu penyediaan data audit semakin baik.
T This report discusses the audit procedures for trade receivables and the estimation of allowance for doubtful accounts at the event organizer company pt iss as a client of the public accounting firm bharata, arifin, mumajad and sayuti, with psak 109 on financial instruments and psak 115 on revenue from contracts with customers as the main references. this internship research is motivated by the high risk of default in the event organizer industry, the significant growth in receivables, and the requirement to apply a forward‑looking expected credit loss (ecl) model in measuring impairment of receivables.theoretically, the discussion refers to agency theory, legitimacy theory, auditing concepts and auditing standards, as well as the provisions of psak 109 regarding the recognition, measurement, and disclosure of trade receivables and loss allowance for expected credit losses. practically, the research is carried out through direct involvement in the audit process at kap bams, including understanding the client’s business, determining materiality, preparing the lead schedule for receivables, performing substantive tests, conducting receivables aging analysis, testing ecl calculations, and assessing the achievement of audit assertions on trade receivables.the analysis shows that pt iss has recognized trade receivables and recorded an allowance for doubtful accounts based on the ecl approach using a provision matrix, pooling factor, probability of default (pd), and exposure at default (ead), although the implementation of psak 109 is not yet fully optimal, particularly in deepening the forward‑looking aspects and documenting the assumptions. on the other hand, the audit procedures applied by kap bams to pt iss’s trade receivables are generally in accordance with the applicable auditing standards, covering tests of completeness, accuracy, existence, rights and obligations, valuation, as well as presentation and disclosure, so that no material misstatements are found in the trade receivables balance and loss allowance in the audited period. this report recommends enhancing auditor training related to audit methodology and tools, improving ecl model documentation, and strengthening coordination between auditors and pt iss management in order to improve the quality of receivables management, credit loss measurement, and timeliness of audit data provision.
Info Koleksi Laporan Magang
Universitas
Fakultas
Tahun Terbit
Subyek