Analisis migrasi data keuangan dalam merger serta evaluasi ketepatan dan kelengkapan data pada fungsi akuntansi pt alpha
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Sekar Mayangsari
Kata Kunci : financial data migration, common control merger, PSAK 338, COSO internal control, data accuracy and
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_LM_SPA_023102501028_Halaman-Judul.pdf | ||
| 2. | 2026_LM_SPA_023102501028_Surat-Pernyataan-Revisi-Terakhir.pdf | ||
| 3. | 2026_LM_SPA_023102501028_Surat-Hasil-Similaritas.pdf | ||
| 4. | 2026_LM_SPA_023102501028_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | ||
| 5. | 2026_LM_SPA_023102501028_Lembar-Pengesahan.pdf | ||
| 6. | 2026_LM_SPA_023102501028_Pernyataan-Orisinalitas.pdf | ||
| 7. | 2026_LM_SPA_023102501028_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | ||
| 8. | 2026_LM_SPA_023102501028_Bab-1.pdf | ||
| 9. | 2026_LM_SPA_023102501028_Bab-2.pdf |
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| 10. | 2026_LM_SPA_023102501028_Bab-3.pdf |
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| 11. | 2026_LM_SPA_023102501028_Bab-4.pdf |
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| 12. | 2026_LM_SPA_023102501028_Bab-5.pdf | ||
| 13. | 2026_LM_SPA_023102501028_Daftar-Pustaka.pdf | ||
| 14. | 2026_LM_SPA_023102501028_Lampiran.pdf |
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M Merger antara pt alpha, pt beta, dan pt gamma merupakan kombinasibisnis entitas sepengendali yang diatur oleh psak 338, sehingga aset, liabilitas,dan ekuitas dipindahkan berdasarkan nilai buku tanpa pengakuan goodwill.laporan magang ini menganalisis proses migrasi data keuangan dalam mergertersebut serta mengevaluasi ketepatan (accuracy) dan kelengkapan (completeness)data hasil migrasi pada fungsi r2r finance controller, dengan cakupan sejak tahappersiapan, termasuk kesiapan lintas fungsi yang mendukung migrasi, hinggapelaksanaan migrasi dan monitoring pascamerger. magang dilaksanakan padafungsi r2r finance controller di bawah business services (dbs) sejak februarihingga mei 2026. analisis menggunakan kerangka pengendalian internal coso2013 pada komponen aktivitas pengendalian, informasi dan komunikasi, sertaaktivitas pemantauan, dikaitkan dengan prinsip kualitas data dan tahapan awalkonversi data menurut romney et al. (2021). migrasi mencakup 573 gl accounts,394 di antaranya berada dalam ruang lingkup r2r finance controller, dengan66.923 line items transaksi laba rugi yang dimigrasikan melalui pendekatangrouped migration. hasil analisis menunjukkan bahwa pemetaan akun (accountmapping), validasi, dan rekonsiliasi berjenjang berhasil menghasilkan data yangmemenuhi kriteria ketepatan dan kelengkapan, sebagaimana diindikasikan olehtidak ditemukannya kesalahan material selama monitoring pasca go-live,keberhasilan closing april 2026 tanpa penyesuaian material, serta belum adanyatemuan material dari auditor eksternal big four. temuan utama laporan inimenunjukkan bahwa keberhasilan tersebut tidak semata ditentukan oleh mekanismepengendalian yang bekerja selama migrasi, melainkan juga oleh kesiapanpramigrasi dan kesiapan lintas fungsi, mencakup kesiapan objek biaya, kebijakancut-off, kesiapan sistem, reviu data berbasis kepemilikan fungsional, serta validasinilai aset dan persediaan, yang menjadi fondasi bagi efektivitas mekanismeidentifikasi, pemantauan, dan penyelesaian permasalahan selama migrasi.
T The merger of pt alpha, pt beta, and pt gamma constitutes a businesscombination of entities under common control governed by psak 338, underwhich assets, liabilities, and equity are transferred at carrying amount without therecognition of goodwill. this internship report examines the financial datamigration process within the merger and evaluates the accuracy and completenessof the migrated data within the r2r finance controller function, covering the scopefrom the pre-migration preparation stage, including cross-functional readinesssupporting the migration, through migration execution and post-merger monitoring.the internship was conducted within the r2r finance controller function underbusiness services (dbs) from february to may 2026. the analysis applies thecoso 2013 internal control framework, focusing on control activities, informationand communication, and monitoring activities, in conjunction with data qualityprinciples and the initial stages of data conversion proposed by romney et al.(2021). the migration covered 573 general ledger accounts, of which 394 fellwithin the scope of the r2r finance controller function, including 66,923 profitand loss transaction line items migrated through a grouped migration approach. thefindings indicate that account mapping, tiered validation, and reconciliationprocedures produced data that satisfied the criteria of accuracy and completeness,as evidenced by the absence of material errors during post-go-live monitoring, thesuccessful completion of the april 2026 closing without material adjustments, andthe absence of material findings from the big four external auditor to date. theprincipal finding of this study is that the reliability of the migration outcome wasdetermined not only by control mechanisms operating during the migration itself,but also by pre-migration and cross-functional readiness, encompassing cost objectreadiness, cut-off policies, system readiness, functional ownership-based datareadiness reviews, and asset and inventory value validation, which together formedthe foundation for the effective operation of the issue identification, monitoring,and resolution mechanisms throughout the migration.