ABSTRAK Nama Program Studi Judul
: Dhamar Yudho Aji : Diploma III Akuntansi : Audit atas Beban Dibayar Dimuka pada PT ACES Tbk
Laporan magang ini berisi mengenai proses audit atas beban dibayar dimuka pada PT ACES Tbk dengan bidang usaha retailer produk kebutuhan rumah tangga, pertukangan maupun perkebunan. Secara teori, biaya dibayar dimuka adalah bagian dari aset perusahaan dalam kelompok aktiva lancar, yang merupakan klaim kepada pihak tertentu yang pelunasannya dalam bentuk selain kas, karena itu tidak dikelompokan kedalam kelompok piutang. Beban dibayar dimuka yang dibahas dalam laporan ini adalah sewa dibayar dimuka dan asuransi dibayar dimuka. Proses audit yang dilakukan atas akun beban dibayar dimuka diantaranya adalah sebagai berikut: 1. Melakukan penelusuran ke General Ledger perusahaan 2. Melakukan penelusuran ke dokumen yang terkait dengan transaksi 3. Melakukan perhitungan ulang atas saldo akhir Selama proses audit, Penulis melakukan penyesuaian atas beban dibayar dimuka karena Perusahaan tidak melakukan pembagian atas beban dibayar dimuka bagian jangka pendek dengan bagian jangka panjang. Kesimpulan dari laporan ini adalah perusahaan telah menerapkan pelaporan dan penyajian atas akun beban dibayar dimuka secara wajar sesuai dengan standar yang berlaku umum di Indonesia.
Kata Kunci: Beban dibayar dimuka, Sewa dan asuransi dibayar dimuka, Audit atas sewa dan asuransi dibayar dimuka.
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ABSTRACT Name Study Program Title
: Dhamar Yudho Aji : Diploma III Akuntansi : Audit of Prepaid Expense at PT ACES Tbk
This internship report discusses the audit process performed by the writer together with senior auditors at AAJ ASSOCIATES on prepaid expense in PT ACES Tbk, a retail company selling of kitchen and other home appliances. Prepaid Expense is part of a company’s current assets in the form of noncash claims to other parties. Prepaid expense is reported separately and is not included as a receivables account. Prepaid expense discussed in this internship report are prepaid rent and prepaid insurance. The general audit process for prepaid expense are: 1. Test of General Ledger 2. Vouch to supporting document 3. Test of calculations of Prepaid Expense As part of the audit process, the writer proposed adjustments to prepaid expense to correctly split the prepaid expenses belonging to the current portion and those belonging to the long term portion. After the necessary adjustments and corrections the final conclusion of the audit is that the company presents fairly prepaid expense of the company and is in accordance with generally accepted accounting principles in Indonesia.
Key words: Prepaid expense, prepaid rent and prepaid insurance, audit of prepaid rent and prepaid insurance
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DAFTAR ISI HALAMAN JUDUL................................................................................................. i LEMBAR PENGESAHAN ...................................................................................... ii KATA PENGANTAR .............................................................................................. iii LEMBAR PERNYATAAN PERSETUJUAN PUBLIKASI.................................... v LEMBAR PERNYATAAN PLAGIARISME .......................................................... vi ABSTRAK ................................................................................................................ vii DAFTAR ISI............................................................................................................. ix DAFTAR TABEL DAN GAMBAR......................................................................... xi DAFTAR LAMPIRAN............................................................................................. xii 1. PENDAHULUAN................................................................................................ 1 1.1 Latar Belakang Pelaksanaan Program Magang................................................... 1 1.2 Tujuan Program Magang..................................................................................... 1 1.3 Maksud dan Tujuan Penulisan ............................................................................ 2 1.4 Tempat dan Waktu Pelaksanaan Magang ........................................................... 2 1.5 Ruang Lingkup Pelaksanaan Kegiatan Magang ................................................. 2 1.6 Sistematika Penulisan ......................................................................................... 3 2. PROFIL PERUSAHAAN TEMPAT MAGANG DAN KLIEN ..................... 5 2.1 Profil Kantor Akuntan Publik Aryanto, Amir Jusuf dan Mawar ........................ 5 2.2 Profil Perusahaan yang Diaudit........................................................................... 7 3. LANDASAN TEORI........................................................................................... 13 3.1 Perlakuan Akuntansi terhadap Akun Beban Dibayar Dimuka............................ 13 3.2 Teori Pengendalian Internal ................................................................................ 15 3.2.1 Teori Pengendalian Internal Secara Umum ............................................... 15 3.2.2 Hubungan Pengendalian Internal dengan Ruang Lingkup (Scope) Pemeriksaan .............................................................................................. 16 3.2.3 Pemahaman dan Evaluasi atas Pengendalian Internal ............................... 16 3.3 Teori Audit .......................................................................................................... 18 3.3.1 Teori Audit secara umum........................................................................... 18 3.3.2 Standar Auditing ........................................................................................ 22 3.3.3 Pengujian Audit.......................................................................................... 25 3.3.4 Audit atas Pengeluaran Kas ....................................................................... 26 3.3.5 Audit atas Beban Dibayar Dimuka ............................................................ 27 4. PEMBAHASAN .................................................................................................. 31 4.1 Kebijakan Akuntansi atas Beban Dibayar Dimuka menurut Perusahaan ........... 31 4.2 Prosedur Audit .................................................................................................... 34 4.3 Proses Audit ........................................................................................................ 35 4.3.1 Pendahuluan atas Proses Audit .................................................................. 35 4.3.1.1 Penetapan Batas Materialitas ......................................................... 35 4.3.1.2 Tinjauan Analisa Pendahuluan....................................................... 37
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4.3.2 Pengujian Substantif................................................................................... 38 4.3.2.1 Penelusuran ke General Ledger .................................................... 38 4.3.2.2 Vouching ........................................................................................ 40 4.3.2.3 Penghitungan Ulang (Recalculating) ............................................. 45 4.3.3 Pelaporan (Reporting) ................................................................................ 55 5. KESIMPULAN DAN SARAN ........................................................................... 58 5.1 Kesimpulan ......................................................................................................... 58 5.2 Saran-saran.......................................................................................................... 58 5.2.1 Saran bagi PT ACES ....................................................................................... 58 5.2.2 Saran Bagi KAP Aryanto, Amir Jusuf dan Mawar (KAP AAJM) .................. 58 5.2.3 Saran Bagi Program Diploma III Akuntansi FEUI .......................................... 59 DAFTAR PUSTAKA .............................................................................................. 60 LAMPIRAN............................................................................................................. 61
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DAFTAR TABEL DAN GAMBAR
TABEL Tabel 2.1
Total Penjualan Berdasarkan Kategori Produk........................... 9
Tabel 4.1
Daftar Cabang Penjualan Perusahaan......................................... 32
Tabel 4.2
Daftar Kendaraan Milik Perusahaan.......................................... 33
Tabel 4.3
Tabel Penentuan Tingkat Materialitas (dalam US$).................. 36
GAMBAR Gambar 3.1
Gambar 4.1
Ilustrasi Akun Beban Dibayar Dimuka dan Akun Beban Usaha .................................................................................................... 28 Grafik Nilai Beban Dibayar Dimuka Tahun 2007 dan 2006.......38
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DAFTAR LAMPIRAN Lampiran 1. Struktur Organisasi KAP AAJM Lampiran 2. Struktur Organisasi PT ACES Tbk Lampiran 3. Pendekatan Audit RSM International Lampiran 4. Lead Schedule Beban Dibayar Dimuka PT ACES Tbk Lampiran 5. Laporan Keuangan PT ACES Tbk untuk tahun yang berakhir 31 Desember 2007 Lampiran 6. Contoh Polis Asuransi Lampiran 7. Contoh Perjanjian Sewa Menyewa Lampiran 8. HRM – LRM Analysis
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