8/18/2019 Kelompok 4 - SAP 5

1/19

NAMA KELOMPOK 4 :

1. NI WAYAN PUTRI ADNYANI 1306305054

2. NI LUH ASRI SURYAPUTRI SUDJANA 1306305110

3. PUTU MAYA FRANSISCA RAHAYU 1306305136

8/18/2019 Kelompok 4 - SAP 5

2/19

8/18/2019 Kelompok 4 - SAP 5

3/19

MENENTUKAN RISIKO DITEKSI

R!"!#$ %&'"! (%()(* +!"!#$ ,(*-(( %!'$+ '!%(# (#(/ 0&/&0 #(/"()(* "( ! 0('&+!() (/ (%( %!%()(0 "&, (* ("&+"!.

1. M&/ & () ("! '!/ #(' &/ !(/ " ,"'(/'! & (/

%!+&/ (/(#(/2. M&+& !"! R!"!#$ D&'"! (/ D!+&/ (/(#(/3. M&/" &"! !#("! +!"!#$ %&'"! /' # &/ !(/

" ,"'(/'! & (/ ,&+,&%( (%( ("&+"! (/ "(0(

LANGKAH LANGKAH

8/18/2019 Kelompok 4 - SAP 5

4/19

8/18/2019 Kelompok 4 - SAP 5

5/19

PENGUJIAN SU!STANTIF ATAS SALDO UTANG DAGANG

P#+#+( *+ R%-%) D#(#)-% +( ) P#+/ %*+ D#(*%"

U'(/ %( (/ %! &/ (+ *! $)&* '+(/"(#"! &0,&)!(/ (/ 0&/ &,(,#(/ ,&+'(0,(*/ ("()%$ %(/ '+(/"(#"! &/ &) (+(/ #(" (/0&/ &,(,#(/ ,&+# +(/ / ( "()%$ '&+"&, '.S&*!/ ( +!"!#$ &/ !(/ %&'!) /' # ("&+"!

'(/ %( (/ %! &/ (+ *! $)&* +!"!#$ ,(-((/+!"!#$ +$"&% + (/()!'!" %(/ (#'$+9 (#'$+ +!"!#$

&/ &/%()!(/ (/ (%( (%( #&)$0 $# '+(/"(#"!'&+"&, '.

8/18/2019 Kelompok 4 - SAP 5

6/19

PENGUJIAN SU!STANTIF ATAS SALDO UTANG DAGANG

PERANCANGAN PENGUJIAN

SUBSTANTI:

P&/ !(/ " ,"'(/'! ('(" '(/ "(*( %!' #(/ /' # 0&0 &+$)&*• K& (#!/(/ '&/'(/ #&(/%()(/ ('('(/ (# /'(/"! (/ ,&+"(/ # '(/ %&/ (/

'(/ "(*(• M&0, #'!#(/ #&,&+(%((/ '(/ "(*( %(/ #&'&+ (%!(/ '+(/"(#"! (/ ,&+#(!'(/%&/ (/ '(/ "(*( (/ %! (/' 0#(/ %! /&+( (• M&0, #'!#(/ #&)&/ #( (/ '+(/"(#"! (/ %! ('(' %()(0 ('('(/ (# /'(/"! %(/#&)&/ #( (/ "()%$ '(/ "(*( (/ %!"( !#(/ %! /&+( (• M&0, #'!#(/ #&-( !,(/ #)!&/ (/ %! (/' 0#(/ %! /&+( (• M&0, #'!#(/ #&-( (+(/ &/ ( !(/ %(/ &/ / #( (/ '(/ "(*( %! /&+( (.

T (/ '(0( &/ !(/ " ,'(/'! '&+*(%( '(/ "(*((%()(* 0&0, #'!#(/ ,(*-( "()%$ (# / '(/ "(*( (/%! (/' 0#(/ %()(0 /&+( ( 0&/ &+0!/#(/ "()%$ (# / '(/

"(*( (/ "&" / */ ( (%( '(/ () /&+( ( '&+"&, '.

8/18/2019 Kelompok 4 - SAP 5

7/19

M# *+ *+/,#+/ %*+- $-(*+(%

P -#'* *"

P -#'*+*"%(%-

P#+/ %*+'#(%"

( *+-*)-%

P#+/ %*+'%(#" -*"'

PENGUJIAN SU!STANTIF ATAS SALDOUTANG DAGANG

8/18/2019 Kelompok 4 - SAP 5

8/19

1. PROSEDURAWAL

( %!'$+ 0&0, #'!#(/ #&(/%()(/ ('('(/(# /'(/"! '(/ "(*( (/

%!"&)&/ (+(#(/ $)&* #)!&/

%&/ (/ (+( ;0&/ " ' "()%$ '(/ "(*( (/ %! (/' 0#(/ %! /&+( ( #&

%()(0 (# / '(/ "(*( (/ %!"&)&/ (+(#(/ %! %()(0 , #

,&"(+0&0, #'!#(/ #&'&)!'!(/ &/ *!' / (/ "()%$ (# / '(/ "(*(%! %()(0 , # ,&"(+

%(/ 0&0, #'!#(/ " 0,&+ &/%&,!'(/ %(/ &/ #+&%!'(/ (# /'(/ "(*( %! %()(0 , # ,&"(+ #& %()(0 +& !"'&+ , #'! #("

#&) (+ %(/ +/() &/&+!0((/ #(".

P&/ !(/ ( %!' "&)() %!(-()! %&/ (/"(*( 0&/%( ('#(/

• &0(*(0(/ '&/'(/ ,!"/!" %(/ "(*(#)!&/.•

P&0(*(0(/ '&/'(/ "&,&+( ( "! /! !#(/"!#) " &0,&)!(/ %()(0 &+ "(*((/ #)!&/.• P&0(*(0(/ '&/'(/ &0! #&0( (/$/$0! '&+0!/ &+%( (/ (/ ("(+ %(/"&,&+( ( ) (" ,!"/!" %&/ (/ &0("$#

'&+'&/'

8/18/2019 Kelompok 4 - SAP 5

9/19

() (/ '&+ &/'!/ %()(0 +$"&" ( %!' ('(" #&-( !,(/ (/ #( (/ (/ (%()(* 0&/&/' #(/ ,(*-( !/ $+0("!#& (/ (/ (/ (#(/ %!( %!' "&" (! %&/ (/ *(+( (/( %!'$+.

PENGUJIAN ANALITIS

A %!'$+ %()(0 0&0 &+$)&* &/ &'(* (/ (#(/ ,!"/!" %(/ !/% "'+! 0!)!# &+ "(*((/ "&+'(0&/!)(! +!"!#$ +$"&% + (/()!'!" %&/ (/0&/ ( !#(/ +$"&% + ( %!' 0&0,(/' ( %!'$+%()(0 0&/!)(! #&)( (#(/ !/ $+0("! )( $+(/#& (/ (/ (/ ,&+* , / (/ %&/ (/ (#'! !'("#&-( !,(/ (/ #( (/ (/ %(/ ,&,(/ , / (.

8/18/2019 Kelompok 4 - SAP 5

10/19

A %!'$+ %()(0 0&/%( ('#(/ , #'! ('("#&-( !,(/ $,)! ("! ( %!'$+ *(+ " 0&0&+!#"('&/'(/ /!)(! /$0!/() %(/ *("!) ,&+"!* ('("

&/ ()(/ $,)! ("! (%( '(/ () &/&+,!'(/.

PENGUJIAN RINCIAN TRANSAKSI

D()(0 0&0&+!#"( &/ &) (+(/ #("/' # &0,( (+(/ $#$# ('("

#&-( !,(/ (/ #( (/ (/ ( %!'$+0&)(# #(/ &+! !#("! %&/ (/0&0&+!#"( $ *&+ %(/ (/%!#&) (+#(/ ('( (/ %!,('()#(/$)&* &+ "(*((/.

1. P&0,( (+(/ &/ * %( ('%! (%!)!"("! %&/ (/0&0&+!#"( * '(/ -&"&)

,( (+ ('( "&+'! !#("!$,)! ("! (/ %!,('()#(/$)&* &+ "(*((/.

2. A (,!)( &+ "(*((/0&)(# #(/ &0,( (+(/"& (+( ,&+'(*( %()(00&/!)(! #&)( (#(// (( %!'$+ %( (' 0&/&) " +!"!#) " &0,( (+(/

#&0,()!.

8/18/2019 Kelompok 4 - SAP 5

11/19

PENGUJIANRINCIAN SALDOD()(0 &/ !(/

" ,"'(/'! ('(" &/ !(/ +!/ !(/ "()%$%!,( ! 0&/ (%! '! (#('& $+! (!' ;

1. M&+& !&- ('( M&/!)(!O'$+!"("! %(/ K$/'+(#

2. M&/ #$/ !+0("!

'(/

3. M&/ *!' / K&0,()!

B&,(/ B / (

8/18/2019 Kelompok 4 - SAP 5

12/19

A %!'$+ %()(0 0&)(# #(/ & () ("! ('("#&)( (#(/ #)("! !#("! %(/ &/ / #( (/ * '(/

(/ #( (/ (/ (/ %!, (' $)&* &+ "(*((/( %!'$+ &+) 0&0 &+*('!#(/ S'('0&/'" $/:!/(/ !() A $ /'!/ S'(/%(+%" &+ (/ !(/ * '(/ %(/ 0&)(# #(/#$/ !+0("! ('(" * '(/ (/ #&0 %!(/%!,(/%!/ #(/ %&/ (/ ('('(/ 0!)!# &+ "(*((/.

PER!ANDINGAN PENYAJIAN LAPORANDENGAN GAAP

8/18/2019 Kelompok 4 - SAP 5

13/19

APB O !/!$/ N$.12 0&/&'( #(/ ,(*-( &/ / #( (/ ('(" &+ ,(*(/ %()(0 (# /9(# /'&+ !"(* (/ '&+%!+! %(+! !'(">0$%() &0& (/ "(*(0%!!" (+('#(/ /' # 0&0, (' )( $+(/#& (/ (/ (/ # !/ $+0('! .P&/ / #( (/ '&+"&, ' %( (' %!, ('

(%( )( $+(/ %("(+ %(/ %!!# '!%&/ (/ ('('(/ ('( %!"( !#(/ %()(0)( $+(/ '&+ !"(*.

PER!ANDINGAN PENYAJIAN LAPORAN DENGANGAAP C +(.

8/18/2019 Kelompok 4 - SAP 5

14/19

A (+ %( ('0&)(#"(/(#(/( %!' )( $+(/

#& (/ (/ "& (+(& '! "&$+(/CPA *(+ "0(0 ;

1. M&/&+( #(/ &+(' +(/ &'!#( (%( +$ &"!2. M&0(*(0! "("(+(/ %(/ ' (/ &/'!'(" %(/

0&/&/' #(/ '!/ #(' &/ ( (!/ "("(+(/ %(/' (/

3. M&0(*(0! () + '+(/"(#"! %(/ "!"'&0!/ $+0("! #)!&/ "&+'( 0&/ (/'!"! ("

,( (!0(/( #&"&) + *(/ '+(/"(#"! (#(/0&0 &/ (+ *! &/'!'(".

4. M&0(*(0! "'+ #' + &/ &/%()!(/ !/'&+/ &+ "(*((/ %(/ 0&/ & () ("! ,( (!0(/('!/ #(' 0(/ ((' (/ %( (' %!,&+!#(/ (%(

&+ "(*((/5. M&/!)(! +!"!#$ 0&0 &+! !#("! ("&+"!

0(/( &0&/. D(/ 0&/%$# 0&/'("!#(/#&"!0 )(/ ( %!'6. M&/ & () ("! (+ " #(" +$ !'(,!)!'("

)!# !%!'(" "$) &/"! "!#) " $ &+("! "&+'(#!/&+ ( #)!&/ %()(0 )!/ # / (/ !/% "'+

"& (+( +&)('! & '&+*(%( (+( &"(!/ / (

PERTIM!ANGAN JASA!ERNILAI TAM!AH

8/18/2019 Kelompok 4 - SAP 5

15/19

PERTIM!ANGAN JASA!ERNILAI TAM!AH C +(.

T " ) ) )%+# * ,# -*&**+ '*+ ,#+/ ) *+

)%+# *A %!'$+ "&+!/ #()! 0&0,(/%!/ #(/ '$)$# # + #!/&+ ( &+ "(*((/

8/18/2019 Kelompok 4 - SAP 5

16/19

P&/ # +(/ R!"!#$P(%( "&'!( +&/ (/( ,!"/!" '&+%( (' +!"!#$ (/ '!%(#

%( (' %! (/ #( $)&* +&/ (/( '&+"&, '. P&/ # +(/ +!"!#$< R!"# A""&""0&/'= 0&+ (#(/ ("( ,&+/!)(! '(0,(* (/

&/'!/ %!0(/( ( %!'$+ "&+!/ 0&0!)!#! &/ &'(* (/

#* " " '&/'(/ !/% "'+!

PERTIM!ANGAN JASA!ERNILAI TAM!AH C +(.

P&/!()!(/ B!"/!"P&/!)(!(/ ,!"/!" %(/ ( ( 0&0,(/' 0(/( &0&/

0&0(*(0! (#'$+9 (#'$+ # / ! (/ %( (' 0&/%$+$/ /!)(! &+ "(*((/ 0&+ (#(/ ("( ,&+/!)(! '(0,(* (/ &/'!/ .B!"/!" "&+!/ #()! %!/!)(! %&/ (/ 0&/ /(#(/ #$0,!/("!%(+! '! ( 0&'$%& (!' 0&'$%& ("(+ %(+! (#'! ( ,&+"!*(+ " #(" (/ %!%!"#$/'$#(/ %(/ *(+ ( )(,( ,&+ (/%(.

8/18/2019 Kelompok 4 - SAP 5

17/19

JASA !ERNILAI TAM!AH DALAMSIKLUS IN7ESTASI

A %!'$+ "&'&)(* 0&/ &)&"(!#(/ +$"&" ( %!' /' #"!#) " !/ &"'("! ( %!'$+ %( (' 0& & () ("! !/ &"'("!&/'!'(" %&/ (/ 0&0,(/%!/ #(/ (%( &+ "(*((/ )(!/

(/ ,&+ &+(# %()(0 !/% "'+! (/ "(0(. A %!'$+ %( ('0&/ & () ("! "&,&+( ( & '! &/'!'(" &+ "(*((/ (/%( (' 0&0(/ (('#(/ (#'! ( /' # 0&/ *("!)#(/

&/ ()(/ )(,( %(/ (+ " #(" "&+'( &/ ( (!(/ ' (/

&/'!'(" ('( 0$%() &+ "(*((/.

8/18/2019 Kelompok 4 - SAP 5

18/19

8/18/2019 Kelompok 4 - SAP 5

19/19