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All Journal Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science
Kasman Arifin
Universitas Islam Riau, Pekanbaru
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Other

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MANAGEMENT OF THE OIL AND GAS INDUSTRY IN INDONESIA MANAGERIAL PERSPECTIVE (STUDY IN THE INDONESIAN UPSTREAM OIL AND GAS INDUSTRY) Kasman Arifin; Dina Hidayat; Iqbal Maulana Arifin
Dinasti International Journal of Management Science Vol 2 No 3 (2021): Dinasti International Journal of Management Science (January - February 2021)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v2i3.700

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.
EFFECT OF SHARING FUNDS (DBH) FOR REGIONAL BUDGET INCOME (APBD) PRODUCING REGIONS (STUDIES IN INDONESIA UPSTREAM OIL AND GAS INDUSTRY) Kasman Arifin; Dina Hidayat; Halimahtussakdiah
Dinasti International Journal of Education Management And Social Science Vol 2 No 3 (2021): Dinasti International Journal of Education Management and Social Science (Februar
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v2i3.760

Abstract

Revenue-sharing is an oil-producing region allocation is used as the working area of mining. Along with fiscal decentralization and greater regional autonomy lately, the revenue sharing should be used in order to increase the prosperity of oil and gas producing regions through APBD revenue. This study aims to determine the effect of profit sharing funds in the upstream oil and gas industry in Indonesia on the regional budget. This research is associative explanative. Data collected through interviews, questionnaires, observation and literature study. Data were analyzed descriptively, tested assumptions, estimated through path coefficients and confirmatory factor analysis. After that the model is interpreted and modified. The results show that the effect of revenue sharing funds on the regional budget is significant. The greater the revenue sharing funds, the greater the APBD producing regions.
Co-Authors Dina Hidayat Halimahtussakdiah Halimahtussakdiah Iqbal Maulana Arifin