MANAGEMENT OF THE OIL AND GAS INDUSTRY IN INDONESIA MANAGERIAL PERSPECTIVE (STUDY IN THE INDONESIAN UPSTREAM OIL AND GAS INDUSTRY)

Main Article Content

Kasman Arifin
Dina Hidayat
Iqbal Maulana Arifin

Abstract

This article discusses the organization of upstream oil and gas industri in Indonesia from managerial perspective. For Indonesian context, actually this has been arranged by the Statement Oil and Gas Standard Accountancy No.29 Year 2009. In developed countries such as United States there is Standard Financial Accounting Statement issued by Financial Accounting Standard Board (FASB). In order to obtain clarity and transparency and to avoid different interpretation between the contractors and the government, therefore there ought to be explicit principles and methods in production sharing contract and desired accountancy period so that the similar method can be applied on APBN (National Planning and Expenditure Budget). This is since accountancy method affects financial report. With the latter, contractor’s performance and state income can be measured. Research methodology are ground research and exploratory research, reaseacher assumption based on field condition and resolve problem from literature study.

Article Details

How to Cite
Arifin, K., Hidayat, D., & Maulana Arifin, I. (2021). MANAGEMENT OF THE OIL AND GAS INDUSTRY IN INDONESIA MANAGERIAL PERSPECTIVE (STUDY IN THE INDONESIAN UPSTREAM OIL AND GAS INDUSTRY). Dinasti International Journal of Management Science, 2(3), 381-395. https://doi.org/10.31933/dijms.v2i3.700
Section
Articles

References

Asmawi. (2008, April 22). Price of oil and gas, Riau Pos, p. 1.
Barata, A.A. dan B.Trihartono, 2004, Kekuasaan Pengelolaan Keuangan Negara/Daerah, ISBN 234040883, Gramedia, Jakarta.
Brock, H.R. D.R.Jennings, and J.B Feiten. 1996. Petroleum Accounting : Principles Procedures & Issues. Fourth edition. ISBN 00940966-24-7. Professional Development Institute, Texas.
Djojohadikusumo. S. 1994, Dasar Teori Ekonomi Peltumbuhan dan Ekonomi Pembangunan, ISBN 979-8391•26-6, Pustaka LP3ES Indonesia, Jakarta
Johnston, D. 1994, International Petroleum Fiscal Systems and Production Sharing Contracts, ISBN 0-87814-426-9, PennWell Publishing Company, Tulsa.p.51
Julianti. W, 2002, Share Fund Material Seminar, ESDM, Jakarta. p.3.
Gallun, R.A. JW. Stevenson and LM. Nicholas. 1993. ISBN 0-87814-404-8, Fundamentals of Oil & Gas Accounting, third edition, Pennwell books, Tulsa
Oetomo. (2004, October 21). Standard Price of oil and gas, Kompas, p. 6.
Patowidagdo, W, 2002, Manajemen dan Ekonomi Minyak dan Gas Bumi, ISBN 979-95746-2-5, Program Studi Pembangunan PPS ITB, Bandung. P.80
Rezky Sri Wibowo, 2005, Transparansi Ekonomi Ekstraktif Di Indonesia, Journal Transparency International Indonesia, Jakarta p.65
Sutadi P.U, 2002, PSC Contractual System Course, LDI Training, Yogyakarta.
Sugiyono, 2001, Metodo;ogi Penelitian, AlfaBeta, Bandung.
Sanusi, B. 2002, Perenan Migas dalam Perekonomian Indonesia, ISBN 979-8398-46-7, PenerM Univers~a s Trisakti, Jakarta.
- - - . 2004, PoIensi Ekonomi Migas Indonesia, ISBN 979-518-872-0, Rineka Cipla, Jakarta.
Siregar, D. D. 2004, Manajemen Aset, ISBN 979-22-0761.9, Gramedia Pustaka Ulama, Jakarta.
Sidik, Machfud. and B.R.Mahi, 2002, Dana Alokasi Umum, Konsep Hambatan dan Prospek di Era otonomi Daerah, ISBN 979-709-048-5, Penerbil Buku Kompas, Jakarta.
Subiyantoro, H. 2004. Kebijakan Fiskal: Pemikiran, Konsep, dan Implementasi. Jakarta. Penerbit Buku Kompas.
Suparmoko, M, 1997, Ekonomi Sumberdaya Alam dan Lingkungan, ISBN 979-503--305•0, BPFE Yogyakarta, Yogyakarta.
Sutadi, P. 1999. PSC Contractual System. Yogyakarta. LDI Training
- - --- , 2004, Mengenal Pembengunan dan Analisis Kebijakan, ISBN 979•95746-Q..9, Program Studi Pembangunan PPS ITB, Bandung
----- " 2002, Ekonomi Publik, ISBN 979•533--792-0, ANDI Offset, Yogyakarta.
__________. 2003. International Exploration Economics, Risk and Contract Analysis. Tulsa. Pennwell Publishing Company.
__________. 1992. Oil company, Financial Analysis in Nontechnical Languange. Tulsa. Pennwell Publishing Company.
__________. 1998. International Oil Company Financial Management In Nontechnical Languange. Tulsa. Pennwell Publishing Company.
___________. 2004. Mengenal Pembangunan dan Analisis Kebijakan. Bandung.Program Studi Pembangunan PPS ITB