Pelaksanaan Akuntansi dan Jasa Audit di Kantor Akuntan Publik Herman Dody Tanumihardja dan Rekan

Salean, Anastasia Paula (2013) Pelaksanaan Akuntansi dan Jasa Audit di Kantor Akuntan Publik Herman Dody Tanumihardja dan Rekan. Internship thesis, Universitas Multimedia Nusantara.

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Abstract

The internship was conducted at Herman Dody Tanumihardja and Partner Certified Public Accountant firm with the position as a junior auditor. During the internship, the author has handled auditing for PT AL 978 and accounting for Herman Dody Tanumihardja and Partner Certified Public Accountant firm. The main task was to assist the supervising auditor in the preparation of client’s financial statements. The tasks carried out during the internship were among others preparing a recapitulation of expense, revenue, tax invoice, and Income Tax article 21; making KKP, and the confirmation letter of accounts payable; filling out SSP; checking tax invoices, SSP, and Income Tax article 21; tidying up document; conducting the cash opname; sampling and vouching. The constraints faced during the internships in Herman Dody Tanumihardja and Partner Certified Public Accountant firm, the ink colors of toll ticket evidence were easily blurred, not all documents exist, double documentation, bills having no date, and copy didn't appear on SSP. In PT AL 978 such as difficulty to determine normal or correction SPT, some numbers were not visible, no evidence of SSP payment, SPT numbers did not match management records, SSP, documents did not exist, detecting document in which sampling, sampling’s number did not match with evidence, foreign exchange rates, no record for cash flow. Some suggestions that I put forward to resolve the constraints are to improve behavioral management and document management at Dody Tanumihardja and Partner Certified Public Accountant firm, PT AL 978, as well as The Tax Officer in order to achieve effective and efficient operations.

Item Type:	Thesis (Internship)
Keywords:	recapitulation, confirmation, cash opname, sampling, vouching
Subjects:	600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting 600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting > 657.45 Auditing
Divisions:	Faculty of Business > Accounting
Depositing User:	Administrator UMN Library
Date Deposited:	17 Oct 2024 04:13
Last Modified:	17 Oct 2024 04:13
URI:	https://kc.umn.ac.id/id/eprint/31839

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