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All Journal Dinasti International Journal of Management Science
Iqbal Maulana Arifin
Politeknik Caltex Riau, Pekanbaru
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance 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.
Co-Authors Dina Hidayat Kasman Arifin