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KAP HERMANSYAH SUTANTO DAN REKAN

TEST OF CONTROL - PAYMENT & ACQUISITION CYCLE

Client Name

: PT Mobil Otopart Indonesia

Period End

: December 31, 2013

Sample Design:
Inherent risk of the cycle

: HIGH

Frequency of the cycle's transactions

: DAILY

Total sample for TOC

: 23

Notes:
Audit memilih "Daily" untuk Frequency of Performance of Control dikarenakan, PO dibuat berdasarkan kebutuhan bahan
bisa membuat banyak PO tetapi terkadang juga bisa tidak membuat PO sama sekali dalam satu hari.

WALKTHROUGH
NO

CONTROL ACTIVITIES
1 Permintaan pembelian dan pemesanan barang
(Internal)
- Permintaan pembelian telah dibuat oleh masing-masing
departemen dan diotorisasi oleh manajer departemen.

NAME OF DOCUMENT

ASSERTIONS

Permintaan Pembelian /
FPPB

Occurence

- OPPB telah diotorisasi oleh manajer keuangan (<50juta)


Order Permintaan
dan ditambah dengan otorisasi oleh direktur keuangan
Pembelian
Barang / OPPB
(>50juta).
- PO telah sesuai dengan OPPB.
2 Penerimaan barang
- Invoice telah sesuai dengan dokumen penerimaan
barang (DPB), Faktur Pajak (FP), dan PO.
- Barang diterima di gudang dan diperiksa oleh bagian
penerimaan gudang dengan melakukan verifikasi PO,
Invoice, Faktur Pajak, dan Fisik barang. Hasil verifikasi
dibuatkan dokumen penerimaan barang, selanjutnya
bersama dengan invoice dan faktur pajak diserahkan
kepada akuntansi untuk dibuatkan voucher utang dagang.

3 Pencatatan dan pengakuan utang


- Akuntansi melakukan verifikasi invoice, faktur pajak, dan
dokumen penerimaan barang, selanjutnya dibuat voucher
utang dagang dan dicatat / dijurnal ke dalam sistem
akuntansi.

Occurence

Purchase Order / PO

Occurence

Invoice Pemasok, Faktur


Pajak

Occurence, Accuracy,
Completeness

Dokumen Penerimaan
Barang

Occurence, Accuracy,
Completeness

Voucher Utang

Completeness

GL

Accuracy, Classicfication,
Posting & Summarization

- Akuntansi melakukan penjurnalan:


Dr. Persediaan
Cr. Utang Dagang
4 Pengeluaran kas untuk pelunasan utang

KAP HERMANSYAH SUTANTO DAN REKAN

TEST OF CONTROL - PAYMENT & ACQUISITION CYCLE

Client Name

: PT Mobil Otopart Indonesia

Period End

: December 31, 2013

Sample Design:
Inherent risk of the cycle

: HIGH

Frequency of the cycle's transactions

: DAILY

Total sample for TOC

: 23

Notes:
Audit memilih "Daily" untuk Frequency of Performance of Control dikarenakan, PO dibuat berdasarkan kebutuhan bahan
bisa membuat banyak PO tetapi terkadang juga bisa tidak membuat PO sama sekali dalam satu hari.

WALKTHROUGH
NO

CONTROL ACTIVITIES
1 Permintaan pembelian dan pemesanan barang
(Internal)
- Seminggu sebelum utang jatuh tempo, keuangan akan
menyiapkan cek bank setelah diverifikasi dan otorisasi
oleh Direktur Utama serta dilampiri dengan PO, OPPB,
Dokumen Penerimaan Barang, Faktur Pajak.

NAME OF DOCUMENT

ASSERTIONS

Cek Bank

Occurence & Accuracy

TOC TEMPLATE
NO

SAMPLE
1 Pembelian 1 unit Printer HP Laserjet 1020 dan 1 unit
Laptop Lenovo B40
2 Pembelian 2 unit Kompressor Diesel Giehlberg

DATE

AMOUNT
7-Jul-13 Rp

10,500,000

10-Jul-13 Rp

125,000,000

N CYCLE

FLD.100

Sign Off:
Prepared:

Initials
PS

Date

Reviewed:

dibuat berdasarkan kebutuhan bahan baku, dimana dalam satu hari, purchasing
i dalam satu hari.

TM

A1

A2
A3

B1

B2

C1

C2

N CYCLE

FLD.100

Sign Off:
Prepared:

Initials
PS

Date

Reviewed:

dibuat berdasarkan kebutuhan bahan baku, dimana dalam satu hari, purchasing
i dalam satu hari.

TM

D1

C TEMPLATE
TM
B1 B2

A1

A2

A3

C1

C2

D1

REMARKS

KAP HERMANSYAH SUTANTO DAN REKAN

WORKING BALANCE SHEET (WBS)

Client Name
Period End

COA

PT Mobil Otopart Indonesia

Sign Off:
Prepared:

December 31, 2013

Reviewed:
Auditee
(Per Book)
31 Desember 2013

ACCOUNT DESCRIPTION

AUDITOR AJE/RJE
Debit

Audited
31 Desember 2013

Credit

Audited
31 Desember 2012

ASET
ASET LANCAR
101

Kas Kecil

Rp

58,174,691

Rp

58,174,691 Rp

29,318,256

Rp

43,860,836,035

Rp

43,860,836,035 Rp

22,104,513,207

Rp

2,976,371,994

Rp

2,976,371,994 Rp

1,500,000,000

Bank
102

Bank Mandiri Syariah

Deposito
103

Bank Mandiri Syariah

Piutang Usaha
107

Piutang Usaha

Rp

90,003,905,631

Rp

90,003,905,631 Rp

40,273,025,380

108

Penyisihan Piutan tak tertagih

Rp

(5,805,497,979)

Rp

(5,805,497,979) Rp

(2,597,720,243)

Rp

12,281,255,144

Rp

12,281,255,144 Rp

650,479,516

109

Piutang Lainnya

KAP HERMANSYAH SUTANTO DAN REKAN

WORKING BALANCE SHEET (WBS)

Client Name
Period End

COA

PT Mobil Otopart Indonesia

Sign Off:
Prepared:

December 31, 2013

Reviewed:
Auditee
(Per Book)
31 Desember 2013

ACCOUNT DESCRIPTION

AUDITOR AJE/RJE
Debit

Audited
31 Desember 2013

Credit

Audited
31 Desember 2012

ASET
Persediaan
110

Bahan Mentah

Rp

19,684,518,779

Rp

19,684,518,779 Rp

16,118,425,276

111

Dalam Proses

Rp

8,156,813,493

Rp

8,156,813,493 Rp

6,679,106,066

112

Barang Jadi

Rp

5,543,107,864

Rp

5,543,107,864 Rp

4,538,905,467

Uang Muka
113

Uang Muka Operasional

Rp

211,306,116

Rp

211,306,116 Rp

318,297,061

114

Uang Muka Karyawan

Rp

18,400,617

Rp

18,400,617 Rp

27,717,429

Biaya Dibayar Dimuka


115

Sewa

Rp

226,408,251

Rp

226,408,251 Rp

309,978,279

116

Asuransi

Rp

88,693,181

Rp

88,693,181 Rp

121,430,909

Pajak Dibayar Dimuka


117

PPH 22

Rp

2,336,482,227

Rp

2,336,482,227 Rp

1,492,889,492

118

PPH 25

Rp

2,607,426,795

Rp

2,607,426,795 Rp

1,666,008,848

KAP HERMANSYAH SUTANTO DAN REKAN

WORKING BALANCE SHEET (WBS)

Client Name
Period End

COA

PT Mobil Otopart Indonesia

Sign Off:
Prepared:

December 31, 2013

Reviewed:
Auditee
(Per Book)
31 Desember 2013

ACCOUNT DESCRIPTION

AUDITOR AJE/RJE
Debit

Audited
31 Desember 2013

Credit

Audited
31 Desember 2012

ASET
119

PPN Masukan

Rp

27,269,621,765

Rp

27,269,621,765 Rp

17,423,856,819

Rp

1,524,000,000

Rp

1,524,000,000 Rp

1,524,000,000

Investasi
Investasi Lainnya

ASET TETAP
Bangunan
120

Bangunan

Rp

6,373,327,743

Rp

6,373,327,743 Rp

1,649,832,442

121

Akumulasi Depresiasi

Rp

(4,373,100,136)

Rp

(4,373,100,136) Rp

(1,132,043,223)

Peralatan Pabrik
122

Peralatan Pabrik

Rp

1,840,402,522

Rp

1,840,402,522 Rp

476,416,075

123

Akumulasi Depresiasi

Rp

(1,136,064,224)

Rp

(1,136,064,224) Rp

(294,087,436)

Rp

1,070,272,368

Rp

1,070,272,368 Rp

277,056,217

Small Tools & Consumables


124

Small Tools & Consumables

KAP HERMANSYAH SUTANTO DAN REKAN

WORKING BALANCE SHEET (WBS)

Client Name
Period End

COA

PT Mobil Otopart Indonesia

Sign Off:
Prepared:

December 31, 2013

Reviewed:
Auditee
(Per Book)
31 Desember 2013

ACCOUNT DESCRIPTION

AUDITOR AJE/RJE
Debit

Audited
31 Desember 2013

Credit

Audited
31 Desember 2012

ASET
125

Akumulasi Depresiasi

Rp

(811,134,035)

Rp

(811,134,035) Rp

(209,974,334)

Peralatan Kantor Pabrik


126

Peralatan Kantor Pabrik

Rp

20,765,296

Rp

20,765,296 Rp

20,765,296

127

Akumulasi Depresiasi

Rp

(20,765,296)

Rp

(20,765,296) Rp

(20,765,296)

Instalasi Listrik
128

Instalasi Listrik

Rp

3,014,451,163

Rp

3,014,451,163 Rp

780,336,353

129

Akumulasi Depresiasi

Rp

(1,205,751,732)

Rp

(1,205,751,732) Rp

(312,127,103)

Peralatan Kantor
130

Peralatan Kantor

Rp

5,697,841,115

Rp

5,697,841,115 Rp

1,474,972,495

131

Akumulasi Depresiasi

Rp

(4,642,163,751)

Rp

(4,642,163,751) Rp

(1,201,694,416)

Rp

43,753,248

Rp

43,753,248 Rp

43,753,248

Forklift
132

Forklift

KAP HERMANSYAH SUTANTO DAN REKAN

WORKING BALANCE SHEET (WBS)

Client Name
Period End

COA

PT Mobil Otopart Indonesia

Sign Off:
Prepared:

December 31, 2013

Reviewed:
Auditee
(Per Book)
31 Desember 2013

ACCOUNT DESCRIPTION

AUDITOR AJE/RJE
Debit

Audited
31 Desember 2013

Credit

Audited
31 Desember 2012

ASET
133

Akumulasi Depresiasi

Rp

(43,753,248)

Rp

(43,753,248) Rp

(43,753,248)

Kendaraan
134

Kendaraan

Rp

2,570,697,831

Rp

2,570,697,831 Rp

665,464,080

135

Akumulasi Depresiasi

Rp

(1,869,116,489)

Rp

(1,869,116,489) Rp

(483,849,120)

Aset Sewa Guna Usaha


136

Aset Sewa Guna Usaha

Rp

2,171,063,139

Rp

2,171,063,139 Rp

562,012,585

137

Akumulasi Depresiasi

Rp

(854,126,728)

Rp

(854,126,728) Rp

(221,103,644)

Rp

13,727,089,180

Rp

13,727,089,180 Rp

2,096,313,552

Rp

120,457,695,189

Rp

120,457,695,189 Rp

47,053,107,541

138

Aset Pajak Tangguhan

LIABILITAS
LIABILITAS LANCAR
201

Utang Usaha

KAP HERMANSYAH SUTANTO DAN REKAN

WORKING BALANCE SHEET (WBS)

Client Name
Period End

COA

PT Mobil Otopart Indonesia

Sign Off:
Prepared:

December 31, 2013

Reviewed:
Auditee
(Per Book)
31 Desember 2013

ACCOUNT DESCRIPTION

AUDITOR AJE/RJE
Debit

Audited
31 Desember 2013

Credit

Audited
31 Desember 2012

ASET
Utang Pajak
202

PPH 21

Rp

22,510,705,338

Rp

22,510,705,338 Rp

7,630,603,328

203

PPH 23

Rp

1,365,426,264

Rp

1,365,426,264 Rp

462,847,611

204

PPH 26

Rp

169,092,532

Rp

169,092,532 Rp

57,318,419

205

PPH 29

Rp

16,733,646,327

Rp

16,733,646,327 Rp

5,672,315,258

206

PPN Keluaran

Rp

23,038,576,777

Rp

23,038,576,777 Rp

7,809,539,417

Rp

12,159,084,312

Rp

12,159,084,312 Rp

16,811,394,563

Utang Lainnya
207

Others

Biaya Yang Masih Harus Dibayar


208

Gaji

Rp

1,499,021,426

Rp

1,499,021,426 Rp

1,131,727,769

209

Gudang

Rp

588,993,030

Rp

588,993,030 Rp

444,676,612

210

Listrik, air dan telfon

Rp

118,950,167

Rp

118,950,167 Rp

89,804,725

211

Lainnya

Rp

12,033,506,077

Rp

12,033,506,077 Rp

9,085,028,907

KAP HERMANSYAH SUTANTO DAN REKAN

WORKING BALANCE SHEET (WBS)

Client Name
Period End

COA

PT Mobil Otopart Indonesia

Sign Off:
Prepared:

December 31, 2013

Reviewed:
Auditee
(Per Book)
31 Desember 2013

ACCOUNT DESCRIPTION

AUDITOR AJE/RJE
Debit

Audited
31 Desember 2013

Credit

Audited
31 Desember 2012

ASET
LIABILITAS TIDAK LANCAR
212

Utang Bank

Rp

2,204,262,335

Rp

2,204,262,335 Rp

6,856,572,586

213

Utang Pajak Tangguhan

Rp

214

Kewajiban Manfaat Karyawan

Rp

6,024,446,968

Rp

6,024,446,968 Rp

4,861,369,405

###

EKUITAS
301

MODAL SAHAM

Rp

708,600,000

Rp

708,600,000 Rp

708,600,000

302

Agio Saham

Rp

325,992,000

Rp

325,992,000 Rp

325,992,000

303

Laba di tahan

Rp

7,306,858,143

Rp

7,306,858,143 Rp

1,757,565,936

304

Laba tahun berjalan

Rp

5,370,655,684

Rp

5,370,655,684 Rp

5,549,292,207

TM

KETERANGAN

A1

Kas dan setara kas mengalami kenaikan sebesar 98,42% dikarenakan adanya pelunasan piutang, pendapatan atas penjualan jasa tunai, pinjaman dari pihak lain, d

B1

Piutang usaha mengalami kenaikan sebesar 123,48% dikarenakan adanya peningkatan penjualan kredit.

C1

Piutang lain-lain mengalami kenaikan sebesar 1788,03% dikarenakan adanya peminjaman kepada pihak lain seperti karyawan, dll., atau melakukan transaksi lain se

KAP HERMANSYAH SUTANTO DAN REKAN

WORKING BALANCE SHEET (WBS)

Client Name
Period End

COA

PT Mobil Otopart Indonesia

Sign Off:
Prepared:

December 31, 2013

Reviewed:

ACCOUNT DESCRIPTION

Auditee
(Per Book)
31 Desember 2013

AUDITOR AJE/RJE
Debit

Credit

Audited
31 Desember 2013

Audited
31 Desember 2012

ASET
D1

Aset tetap mengalami kenaikan sebesar 286,30% dikarenakan adanya pembelian gedung, peralatan pabrik, small tools & consumables, peralatan kantor, kendaraan
depresiasi juga mengalami kenaikan berbanding lurus dengan penambahan aset tetap.

E1

Aset pajak tangguhan mengalami kenaikan sebesar 554,82% dikarenakan adanya perbedaan penghitungan perusahaan dan pajak, di mana perusahaan mencatat l

F1

Utang usaha mengalami kenaikan sebesar 156,00% dikarenakan adanya peningkatan pada pembelian kredit, pinjaman dari pihak lain

G1

Utang pajak mengalami kenaikan sebesar 195,01% dikarenakan perusahaan belum membayar pajak pada tahun berjalan.

H1

Laba ditahan mengalami kenaikan sebesar 315,74% dikarenakan perusahaan tidak membagikan dividen kepada pemegang saham sebanyak tahun sebelumnya.

KAP HERMANSYAH SUTANTO DAN REKAN

WORKING BALANCE SHEET (WBS)

Client Name
Period End

COA

PT Mobil Otopart Indonesia

Sign Off:
Prepared:

December 31, 2013

Reviewed:

ACCOUNT DESCRIPTION
ASET

Auditee
(Per Book)
31 Desember 2013

AUDITOR AJE/RJE
Debit

Credit

Audited
31 Desember 2013

Audited
31 Desember 2012

CLR.110
Initials

Date

BPS

INCREASE / DECREASE
AMOUNT

TICKMA
RK

Rp

28,856,435

98.42%

A1

Rp

21,756,322,828

98.42%

A1

Rp

1,476,371,994

98.42%

A1

Rp

49,730,880,251

123.48%

B1

Rp

(3,207,777,736)

123.48%

B1

Rp

11,630,775,628

1788.03%

C1

CLR.110
Initials

Date

BPS

INCREASE / DECREASE
AMOUNT

Rp

3,566,093,503

22.12%

Rp

1,477,707,427

22.12%

Rp

1,004,202,397

22.12%

Rp

(106,990,945)

-33.61%

Rp

(9,316,812)

-33.61%

Rp

(83,570,028)

-26.96%

Rp

(32,737,728)

-26.96%

Rp

843,592,735

56.51%

Rp

941,417,947

56.51%

TICKMA
RK

CLR.110
Initials

Date

BPS

INCREASE / DECREASE
AMOUNT

TICKMA
RK

Rp

9,845,764,946

56.51%

Rp

0.00%

Rp

4,723,495,301

286.30%

D1

Rp

(3,241,056,914)

286.30%

D1

Rp

1,363,986,447

286.30%

D1

Rp

(841,976,788)

286.30%

D1

Rp

793,216,151

286.30%

D1

CLR.110
Initials

Date

BPS

INCREASE / DECREASE
AMOUNT

Rp

(601,159,701)

TICKMA
RK

286.30%

D1

Rp

0.00%

Rp

0.00%

Rp

2,234,114,811

286.30%

D1

Rp

(893,624,629)

286.30%

D1

Rp

4,222,868,620

286.30%

D1

Rp

(3,440,469,335)

286.30%

D1

Rp

0.00%

CLR.110
Initials

Date

BPS

INCREASE / DECREASE
AMOUNT

TICKMA
RK

Rp

0.00%

Rp

1,905,233,752

286.30%

D1

Rp

(1,385,267,369)

286.30%

D1

Rp

1,609,050,554

286.30%

D1

Rp

(633,023,084)

286.30%

D1

Rp

11,630,775,628

554.82%

E1

Rp

73,404,587,647

156.00%

F1

CLR.110
Initials

Date

BPS

INCREASE / DECREASE
AMOUNT

TICKMA
RK

Rp

14,880,102,010

195.01%

G1

Rp

902,578,653

195.01%

G1

Rp

111,774,113

195.01%

G1

Rp

11,061,331,069

195.01%

G1

Rp

15,229,037,360

195.01%

G1

Rp

(4,652,310,251)

-27.67%

Rp

367,293,657

32.45%

Rp

144,316,418

32.45%

Rp

29,145,442

32.45%

Rp

2,948,477,171

32.45%

CLR.110
Initials

Date

BPS

INCREASE / DECREASE
AMOUNT

Rp

(4,652,310,251)

-67.85%

Rp

1,163,077,563

23.92%

Rp

0.00%

Rp

0.00%

Rp

5,549,292,207

315.74%

Rp

(178,636,522)

-3.22%

KETERANGAN

as penjualan jasa tunai, pinjaman dari pihak lain, dan penambahan saldo deposito.

erti karyawan, dll., atau melakukan transaksi lain secara kredit.

TICKMA
RK

H1

CLR.110
Initials

Date

BPS

INCREASE / DECREASE
AMOUNT

TICKMA
RK

tools & consumables, peralatan kantor, kendaraan, dan aset sewa guna usaha, serta adanya penambahan instalasi listrik. Akumulasi

sahaan dan pajak, di mana perusahaan mencatat lebih banyak dibandingkan pajak

aman dari pihak lain

berjalan.

pemegang saham sebanyak tahun sebelumnya.

CLR.110
Initials

Date

BPS

INCREASE / DECREASE
AMOUNT

TICKMA
RK

KAP HERMANSYAH SUTANTO DAN REKAN

WORKING PROFIT - LOSS (WPL)

Client Name
Period End

COA

PT Mobil Otopart Indonesia

Sign Off:
Prepared:

December 31, 2013

Reviewed:
Auditee
(Per Book)
31 Desember 2013

ACCOUNT DESCRIPTION

AUDITOR AJE/RJE
Debit

Audited
31 Desember 2013

Credit

Audited
31 Desember 2012

401

Penjualan PUF

Rp

127,015,665,638

Rp

127,015,665,638 Rp

124,521,037,473

402

Penjualan Spring Hanger

Rp

15,961,602,734

Rp

15,961,602,734

Rp

15,648,111,768

403

Penjualan Steel

Rp

12,422,995,023

Rp

12,422,995,023 Rp

12,179,003,440

501

Harga Pokok Penjualan

Rp

134,216,932,992

Rp

134,216,932,992 Rp

132,552,145,329

Beban Operasi
Pemasaran dan Iklan
502

Pemasaran

Rp

229,048,578

Rp

229,048,578 Rp

95,530,406

503

Iklan

Rp

56,543,445

Rp

56,543,445 Rp

23,582,850

Umum dan Administrasi


504

Gaji dan Lembur

Rp

5,340,357,479

Rp

5,340,357,479 Rp

5,079,305,953

505

Beban Masa Manfaat Karyawan

Rp

1,369,455,007

Rp

1,369,455,007 Rp

1,302,512,237

506

Beban Pajak PPH 21

Rp

604,552,193

Rp

604,552,193 Rp

575,000,000

507

Stationary

Rp

440,190,601

Rp

440,190,601 Rp

418,672,860

508

Depresiasi

Rp

882,620,901

Rp

882,620,901 Rp

839,475,937

KAP HERMANSYAH SUTANTO DAN REKAN

WORKING PROFIT - LOSS (WPL)

Client Name
Period End

COA
401

PT Mobil Otopart Indonesia

Sign Off:
Prepared:

December 31, 2013

Reviewed:
Auditee
(Per Book)
31 Desember 2013

ACCOUNT DESCRIPTION
Penjualan PUF

AUDITOR AJE/RJE
Debit

Audited
31 Desember 2013

Credit

Audited
31 Desember 2012

Rp

127,015,665,638

Rp

127,015,665,638 Rp

124,521,037,473

509

Entertainment - other

Rp

404,594,605

Rp

404,594,605 Rp

384,816,895

510

Telfon dan Fax

Rp

437,850,590

Rp

437,850,590 Rp

416,447,235

511

Expatriate allowance

Rp

328,711,436

Rp

328,711,436 Rp

312,643,107

512

Car operation

Rp

35,492,996

Rp

35,492,996 Rp

33,758,000

513

Fotocopy dan printing

Rp

164,079,552

Rp

164,079,552 Rp

156,058,887

514

Meals

Rp

168,142,310

Rp

168,142,310 Rp

159,923,046

515

Office consumbales

Rp

164,255,028

Rp

164,255,028 Rp

156,225,785

516

THR

Rp

169,736,820

Rp

169,736,820 Rp

161,439,612

517

Courier charges

Rp

453,151

Rp

453,151 Rp

431,000

518

Consultant and professional fees

Rp

30,911,016

Rp

30,911,016 Rp

29,400,000

519

Medical

Rp

160,244,090

Rp

160,244,090 Rp

152,410,913

520

Social welfare (Jamsostek)

Rp

85,448,260

Rp

85,448,260 Rp

81,271,311

521

Other office

Rp

11,404,483

Rp

11,404,483 Rp

10,847,000

522

Training and education

Rp

149,711,042

Rp

149,711,042 Rp

142,392,750

523

Repair and maintenance

Rp

112,248,951

Rp

112,248,951 Rp

106,761,910

524

General uniform

Rp

94,064,116

Rp

94,064,116 Rp

89,466,000

KAP HERMANSYAH SUTANTO DAN REKAN

WORKING PROFIT - LOSS (WPL)

Client Name
Period End

COA

PT Mobil Otopart Indonesia

Sign Off:
Prepared:

December 31, 2013

Reviewed:
Auditee
(Per Book)
31 Desember 2013

ACCOUNT DESCRIPTION

AUDITOR AJE/RJE
Debit

Audited
31 Desember 2013

Credit

Audited
31 Desember 2012

401

Penjualan PUF

Rp

127,015,665,638

Rp

127,015,665,638 Rp

124,521,037,473

526

Travel

Rp

81,273,173

Rp

81,273,173 Rp

77,300,314

527

Legal

Rp

16,917,999

Rp

16,917,999 Rp

16,091,000

528

Car rental

Rp

274,991,841

Rp

274,991,841 Rp

261,549,475

529

Membership

Rp

20,659,914

Rp

20,659,914 Rp

19,650,000

530

Other expenses

Rp

2,074,324,272

Rp

2,074,324,272 Rp

1,972,925,532

Pendapatan Lainnya
404

Pendapatan Bunga

Rp

25,105,874

Rp

25,105,874 Rp

22,318,322

405

Lainnya

Rp

607,696,961

Rp

607,696,961 Rp

866,281,540

Beban Lainnya
531

Beban Pajak Penghasilan

Rp

5,261,118

Rp

5,261,118 Rp

5,722,486

532

Extraordinary

Rp

1,379,065

Rp

1,379,065 Rp

1,500,000

533

Lainnya

Rp

992,945,524

Rp

992,945,524 Rp

681,073,271

Beban Pajak Penghasilan

KAP HERMANSYAH SUTANTO DAN REKAN

WORKING PROFIT - LOSS (WPL)

Client Name
Period End

COA
401

PT Mobil Otopart Indonesia

Sign Off:
Prepared:

December 31, 2013

Reviewed:
Auditee
(Per Book)
31 Desember 2013

ACCOUNT DESCRIPTION
Penjualan PUF

AUDITOR AJE/RJE
Debit

Audited
31 Desember 2013

Credit

Audited
31 Desember 2012

Rp

127,015,665,638

Rp

127,015,665,638 Rp

124,521,037,473

531

Kini

Rp

(2,739,287,676)

Rp

(2,739,287,676) Rp

(2,442,701,529)

532

Tangguhan

Rp

1,201,679,676

Rp

1,201,679,676 Rp

1,071,572,295

TM
I1

KETERANGAN
Beban pemasaran dan beban iklan mengalami kenaikan sebesar 139,77% dikarenakan perusahaan lebih giat memasarkan produk melalui jasa iklan.

CLR.210
Initials

Date

BPS

INCREASE / DECREASE
AMOUNT

TICKMA
RK

Rp

2,494,628,165

2.00%

Rp

313,490,966

2.00%

Rp

243,991,583

2.00%

Rp

1,664,787,663

1.26%

Rp

133,518,171

139.77%

I1

Rp

32,960,595

139.77%

I1

Rp

261,051,526

5.14%

Rp

66,942,770

5.14%

Rp

29,552,193

5.14%

Rp

21,517,741

5.14%

Rp

43,144,964

5.14%

CLR.210
Initials

Date

BPS

INCREASE / DECREASE
AMOUNT

Rp

2,494,628,165

2.00%

Rp

19,777,710

5.14%

Rp

21,403,355

5.14%

Rp

16,068,329

5.14%

Rp

1,734,996

5.14%

Rp

8,020,665

5.14%

Rp

8,219,264

5.14%

Rp

8,029,243

5.14%

Rp

8,297,208

5.14%

Rp

22,151

5.14%

Rp

1,511,016

5.14%

Rp

7,833,177

5.14%

Rp

4,176,949

5.14%

Rp

557,483

5.14%

Rp

7,318,292

5.14%

Rp

5,487,041

5.14%

Rp

4,598,116

5.14%

TICKMA
RK

CLR.210
Initials

Date

BPS

INCREASE / DECREASE
AMOUNT

Rp

2,494,628,165

2.00%

Rp

3,972,859

5.14%

Rp

826,999

5.14%

Rp

13,442,366

5.14%

Rp

1,009,914

5.14%

Rp

101,398,740

5.14%

Rp

2,787,551

12.49%

Rp

(258,584,579)

-29.85%

Rp

(461,368)

-8.06%

Rp

(120,935)

-8.06%

Rp

311,872,253

45.79%

TICKMA
RK

KETERANGAN

haan lebih giat memasarkan produk melalui jasa iklan.

CLR.210
Initials

Date

BPS

INCREASE / DECREASE
AMOUNT
Rp

2,494,628,165

%
2.00%

Rp

(296,586,147)

12.14%

Rp

130,107,381

12.14%

TICKMA
RK

KAP HERMANSYAH SUTANTO DAN REKAN

MATERIALITY CALCULATION FORM

Client Name

PT Mobil Otopart Indonesia

Period End

December 31, 2013

PPL.201
Sign Off:
Prepared:
Reviewed:

This form completed annually is to document the calculation of initial planning materiality (calculated at planning stage) which will be used to guide the overall scope (nature, extent
audit procedures to be performed.
The adequacy of planning materiality is reassessed throughout the audit to ensure that sufficient audit procedures are being performed.
Revised materiality CLR.100 Summary of Unadjusted Differences should be done at the end of the audit.
PLANNING MATERIALITY (PM)
A

Critical Component

PM = A x B

2013

2012

2013

2012

Income after tax

5% Rp

5,370,655,685 Rp

5,549,292,207 Rp

268,532,784 Rp

277,464,610

Total revenues

2% Rp

155,400,263,395 Rp

152,348,152,681 Rp

3,108,005,268 Rp

3,046,963,054

Total assets

2% Rp

232,615,512,569

Rp

116,307,756,285 Rp

4,652,310,251 Rp

2,326,155,126

Net assets or total equity

5% Rp

13,712,105,828 Rp

8,341,450,143 Rp

685,605,291 Rp

417,072,507

TOLERABLE ERROR (TE)


Risk Assessment

PM

TE = A x B

High

15%

Rp

268,532,784 Rp

40,279,918

Greater than Normal

20%

Rp

268,532,784 Rp

53,706,557

Normal

30%

Rp

268,532,784 Rp

80,559,835

SUMMARY UNADJUSTED DIFFERENCES (SUD)


PM

SUD

KAP HERMANSYAH SUTANTO DAN REKAN

MATERIALITY CALCULATION FORM

Client Name

Period End

:
1%

Rp

268,532,784

PT Mobil Otopart Indonesia


December 31, 2013
Rp

PPL.201
Sign Off:
Prepared:
Reviewed:

2,685,328

CONCLUSION
Pemilihan materialitas berdasarkan income after tax dikarenakan:
Perusahaan mengalami laba pada tahun 2013 dan 2012

*) Panduan
Urutan pemakaian base:
1.

Income after tax

: dipakai apabila perusahaan Laba

2.

Total revenues

: dipakai apabila perusahaan Rugi

3.

Total assets

: dipakai apabila apabila keadaan perusahaan sudah sangat parah

4.

Net assets or total equity

: dipakai apabila Apabila perusahaan rugi, sales/revenue perusahaan terlalu kecil, atau perusahaan sudah tidak aktif kembali. Hanya terdapat aktivitas expense dan mungkin

Definisi
1.

Planning materiality

Adalah materialitas L/K perusahaan secara keseluruhan. Total passed adjustment secara keseluruhan tidak boleh melebihi PM.

2.

Tolerable error

Batas Error dalam 1 akun, total adjustment yang dipassed untuk 1 akun tidak boleh melebihi TE.

3.

Summary Unadjusted Differences

Untuk batasan adjustment, adjustment dibawah SUD adalah immaterial sehingga di passed.

PPL.201
Initials
BPS

Date

calculated at planning stage) which will be used to guide the overall scope (nature, extent and timing) of the

cient audit procedures are being performed.

d of the audit.

PPL.201
Initials
BPS

Date

usahaan terlalu kecil, atau perusahaan sudah tidak aktif kembali. Hanya terdapat aktivitas expense dan mungkin other income saja.

KAP HERMANSYAH SUTANTO DAN REKAN

PROPOSED ADJUTSMENT /
RECLASSIFICATION JOURNAL ENTRIES (PAJE/PRJE)

CL

Sign Off:
Client Name
Period End

PT Mobil Otopart Indonesia

December 31, 2013

Prepared:
Reviewed:

PROPOSED ADJUSTMENT / RECLASSIFICATION J


AJE NO.

COA

ACCOUNT DESCRIPTION &


PAJE/PRJE EXPLANATION

BS
DEBIT

CREDIT

KAP HERMANSYAH SUTANTO DAN REKAN

PROPOSED ADJUTSMENT /
RECLASSIFICATION JOURNAL ENTRIES (PAJE/PRJE)

CL

Sign Off:
Client Name
Period End

PT Mobil Otopart Indonesia

December 31, 2013

Prepared:
Reviewed:

PROPOSED ADJUSTMENT / RECLASSIFICATION J


AJE NO.

COA

ACCOUNT DESCRIPTION &


PAJE/PRJE EXPLANATION

BS
DEBIT

CREDIT

KAP HERMANSYAH SUTANTO DAN REKAN

PROPOSED ADJUTSMENT /
RECLASSIFICATION JOURNAL ENTRIES (PAJE/PRJE)

CL

Sign Off:
Client Name
Period End

PT Mobil Otopart Indonesia

December 31, 2013

Prepared:
Reviewed:

PROPOSED ADJUSTMENT / RECLASSIFICATION J


AJE NO.

COA

ACCOUNT DESCRIPTION &


PAJE/PRJE EXPLANATION

BS
DEBIT

CREDIT

Proposed By,

KAP Hermansyah Sutanto & Rekan

CLR.310

Initials

Date

BPS

PROPOSED ADJUSTMENT / RECLASSIFICATION JOURNAL ENTRIES (PAJE/PRJE)


PL
DEBIT

CREDIT

CLR.310

Initials

Date

BPS

PROPOSED ADJUSTMENT / RECLASSIFICATION JOURNAL ENTRIES (PAJE/PRJE)


PL
DEBIT

CREDIT

CLR.310

Initials

Date

BPS

PROPOSED ADJUSTMENT / RECLASSIFICATION JOURNAL ENTRIES (PAJE/PRJE)


PL
DEBIT

CREDIT

Approved By,

PT Mobil Otopart Indonesia