(Feby, SS-UG, 4EB17)

1.      KAP yang mengaudit Petral adalah KAP Kordha Mentha asal Australia dengan mengaudit data yang ada dalam periode 2012 sampai April 2015. Audit dilakukan pada 1 Juli sampai 31 Oktober 2015. Audit ini dilakukan untuk mendalami sejumlah transaksi pengadaan minyak dan BBM Impor yang dinilai janggal.

2.      Jenis audit yang dilakukan oleh KAP Kordha Mentha adalah Audit Forensik, yaitu suatu tindakan untuk menganalisa dan membandingkan antara kondisi di lapangan dengan kriteria guna menghasilkan informasi atau bukti kuantitatif yang bisa digunakan di pengadilan.

3.      Prosedur Audit Forensik yang dilakukan adalah sebagai berikut:

1)      Identifikasi Masalah, dilakukan agar audit dilakukan secara tepat sasaran.

2)      Pembicaraan dengan Klien, membangun kesepakatan pemahaman antara auditor dengan klien terhadap penugasan audit.

3)      Pemeriksaan Pendahuluan, auditor menentukan apakah investigasi lanjut diperlukan atau tidak.

4)      Pengembangan Rencana Pemeriksaan, auditor menyusun dokumentasi kasus yang dihadapi, tujuan dan prosedur audit, serta tugas setiap individu dalam tim.

5)      Pemeriksaan Lanjutan, auditor menjalankan teknik-teknik auditnya untuk mengidentifikasi dan meyakinkan adanya fraud dan pelaku fraud tersebut.

6)      Penyusunan Laporan, auditor menyusun laporan sesuai Kondisi, Kriteria, dan Simpulan audit.

4.      Kesimpulan

Bahwa KAP Kordha Mentha telah melakukan audit sesuai  dengan kode etik akuntan publik nomor 100 mengenai independensi, integritas dan obyektivitas, nomor 202 mengenai kepatuhan terhadap standar, serta telah sesuai dengan kode etik IAI mengenai kompetensi dan keahlian professional dan standar teknis.

5.      Temuan audit yang dilakukan oleh KAP Kordha Mentha adalah sebagai berikut:

1)     Inefisiensi supply chain lebih panjang berupa mahalnya harga crude dan produk yang dipengaruhi oleh kebijakan Petral dalam proses pengadaan sehingga meningkatkan resiko mahalnya harga minyak mentah dan produk.

2)     Adanya pihak ketiga yang ikut campur dalam proses pengadaan dan jual beli minyak mentah dan produksi BBM di Pertamina Energy Service Pte, Ltd. (PES) sehingga Petral dan Pertamina tidak memperoleh harga terbaik dalam pengadaan minyak atau jual beli produk BBM.

3)     Pengaturan tender MIGAS.

4)     Ketergantungan Petral kepada satu penyedia jasa marine service dan inspektor.

5)     Kebocoran informasi tender

6)     Kelemahan pengendalian HPS

7)     Potensi resiko piutang tak tertagih oleh Petral karena tidak adanya batasan kredit bagi counterparties.

Sumber:

http://m.liputan6.com/news/read/2378290/usut-kasus-petral-kpk-mulai-periksa-sejumlah-saksi (Diakses pada 22 Desember 2015 pukul 13.05)

http://m.cnnindonesia.com/ekonomi/20151109135517-85-90440/pertamina-batasi-periode-audit-petral/ (Diakses pada 22 Desember 2015 pukul 13.25)

 http://m.ekonomi.rimanews.com/bisnis/read/20151109/244047/Ini-Temuan-Tim-Audit Forensik-Terhadap-Grup-Petral (Diakses pada 22 Desember 2015 pukul 16.00)

http://m.detik.com/finance/read/2015/11/08/180309/3065230/1034/audit-petral-tuntas-menteri esdm-ungkap-3-temuan (Diakses pada 23 Desember 2015 pukul 09.50)

http://katadata.co.id/telaah/2015/11/18/audit-petral-tak-temukan-bukti-korupsi-dan-keterlibatan-mafia-migas (Diakses pada 23 Desember 2015 pukul 10.00)

 http://www.academia.edu/5265734/Tugas_audit_ku

tugas#2 bhs nggris bisnis 2

Hey bread lovers !! 

Here, I wanna let you know about my product. This is “ROKUBY”!! fresh from the oven ..

Wawww ….  ROKUBY is one of the special bread now and it means “roti kukus feby”!!  you know why ?? it is because this bread is not “mainstream” like another bread you’ve been eaten. This is so special with so many topping, there are:

·        Mango

·        Avocado

·        Banana

·        Choco

·        Cheese

·        Kiwi

·        Pineapple

·        Strawberry

·        Durian

·        Apple

·        Mung bean

What is the other which make this bread so special??

Yapp !! you can combine your own favourite flavor here …

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floating market

THE FLOATING MARKET

“The Beautiful Of Lembang, Indonesia”

Hey ! indonesia is a great things ! so many people in this world knows indonesia is bali. But, did you know there is a city in indonesia which is one of the favourite place? ..... yeah !! Bandung, who doesn’t know this city ? .. i’m sure that the people out there especially west java people knows this city well. Nature tourism in the area of ​​Bandung has always been the best choice to be a vacation spot. Lembang is one of the best areas in Bandung which offers a million great things!! You can enjoying the best hangout place here, good culture, good people and so many more...

Lembang is one of the area in Bandung where the air is still cool, you may come to feel a different atmospheres here. One of the natural attractions that should not be forgot is the Floating Market Lembang. Floating Market Lembang is the natural attractions that offer a variety of different culinary with the concept of a floating market. The Floating Market Lembang is opened since December 2012 and began to attract the attention of tourists. In contrast to the floating market in general, floating plug is not in the middle of the lake but the lakeside. This place which was built on the ​​7 hectares area and located at Jl. Grand Hotel No. 33 E, Lembang are open starting at 9:00 a.m. to 17:00 except for the weekend to enjoy up to 20.00 WIB.

Floating Market concept has been promoted by the managers as the floating market with tourism concept, not the concept of trading like in Kalimantan. Floating market in Lembang offers a playing theme, learn and culinary in the middle of nature just like other typical tourist Bandung. Although the main concepts Bandung Floating Market is the floating market, but we can also enjoy the another arenas that are not less interesting. The goose park and the rabbit park certainly interesting and a nice place to introduce children to the animals. There is also a leuit village where we can enjoy the rural atmosphere. In this spot, we also provided an arena of fishing the eel that can make the children is closer nature.

The floating markets provide a wide variety of snacks, they are the foods and snacks with the typical Sundanese of West Java. In this place, you will feel thedifferent sensation of a culinary tour from the usual. Although the theme is nature, we can also enjoy modern food contained in the rockpool area. We can enjoy pizza, pasta and steak. We also can enjoy a game arena like flying fox, ATV or rent a canoe or boat duck while enjoying views of Situ Umar.

Around the lake is also provided gazebo for a more comfortable place to relax together with your large family. Gazebos is leased to the visitors at a price of Rp 65,000, - per hour. Around the gazebo you will see a mini pool and there is also a green rice fields which is a fresh scenery. The most interesting point around the gazebo is you can directly feed the fish, geese, and rabbits that would make your baby happy. The floating Market Lembang is recommend fot your family timing ... !!!

A kind of good culinary Arts can be found here, starting  from snacks such as dumplings, tofu of Lembang, mini martabak, seblak, durian roasted, grilled sticky or heavy foods like satay, soup, a variety of noodles, grilled and fried fish, and various other foods. We can hunt for souvenirs of Lembang here and if you want to cross the lake, we could use the boat at a cost of Rp. 1,000 per person. This is very cheap, isn’t it ?

The Floating Market  is more unique because we had to exchange our money with coins to the different colors so we can buy everything here. The money that we can exchange is the multiplier of Rp. 5000 and can not be exchanged back with excess money if we exchange it.

The Floating Market Lembang is very great place with a Mount of  Tangkuban Perahu’s background. The entry ticket is quite cheap at cost Rp. 10,000 per person and Rp. 5000 for the parking fee. We can exchange that tickets into warm or cold drinks like choco latte, coffee latte and lemon tea. This place is able to relieve stress at a low cost too..

So …. Don’t you wanna coming here fot the great experience guys ???!!!!

I’m sure ,, you will ..