Analisis penerapan pengendalian internal atas pemindahtanganan dan penghapusan barang milik negara yang berasal dari kontraktor kontrak kerja sama hulu minyak dan gas bumi dalam rangka mewujudkan transparansi dan akuntabilitas pengelolaan barang milik negara = Analysis of internal control implementation over transfer and removal of state property which are derived from the upstream oil and gas production sharing contract in order to achieve transparency and accountability in state property management a case study / Prisma Ajeng Primadona
| Main Author: | Prisma Ajeng Primadona, author |
|---|---|
| Format: | Masters Bachelors |
| Terbitan: |
, 2013
|
| Subjects: | |
| Online Access: |
http://lib.ui.ac.id/file?file=digital/20364691-Prisma Ajeng Primadona.pdf |
| ctrlnum |
20364691 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title>Analisis penerapan pengendalian internal atas pemindahtanganan dan penghapusan barang milik negara yang berasal dari kontraktor kontrak kerja sama hulu minyak dan gas bumi dalam rangka mewujudkan transparansi dan akuntabilitas pengelolaan barang milik negara = Analysis of internal control implementation over transfer and removal of state property which are derived from the upstream oil and gas production sharing contract in order to achieve transparency and accountability in state property management a case study / Prisma Ajeng Primadona</title><creator>Prisma Ajeng Primadona, author</creator><type>Thesis:Masters</type><place/><publisher/><date>2013</date><description><b>ABSTRACT</b><br>
Penelitian ini menganalisis penerapan pengendalian internal atas
pemindahtanganan dan penghapusan Barang Milik Negara (BMN) yang berasal
dari Kontraktor Kontrak Kerja Sama (KKKS) hulu minyak dan gas bumi (migas),
menggunakan pendekatan COSO dan Peraturan Pemerintah Nomor 60 Tahun
2008 tentang Sistem Pengendalian Intern Pemerintah, serta membahas pelaporan
atas pemindahtanganan dan penghapusan BMN dimaksud dalam rangka
transparansi dan akuntabilitas pengelolaan BMN. Penelitian ini bersifat analisis
deskriptif dengan pendekatan kualitatif. Hasil penelitian menyarankan agar Pusat
Pengelolaan Barang Milik Negara (PPBMN), dengan adanya perubahan peraturan
yang mengatur tentang pedoman akuntansi dan pelaporan aset KKKS, agar segera
melakukan penyesuaian atas kegiatan pemindahtanganan dan penghapusan BMN
yang berasal dari KKKS. Selain itu, PPBMN perlu secara komprehensif
menyusun pedoman dan prosedur atas pengelolaan BMN yang berasal dari KKKS
yang akan digunakan di lingkungan PPBMN.
<hr>
<b>ABSTRACT</b><br>The research analyzes internal control implementation over transfer and State
Property’s removal which are derived from The Upstream Oil and Gas Production
Sharing Contract (PSC), using the approaching COSO and Government
Regulation Number 60, 2008 which are about Government Internal Controlling
System, as well as discusses reporting of State Property management in order to
achieve transparency and accountability. The study is a descriptive analysis with a
qualitative approach. The result of the study suggest that the Center of State
Property Management forthwith doing its transfer and removal activities of the
State Property after there is a regulation’s change which manages the accounting
precept and PSC asset’s report, and should be made and informed policy and
procedures for the management of the PSC State Property comprehensively.</description><subject>Account management</subject><identifier>20364691</identifier><source>http://lib.ui.ac.id/file?file=digital/20364691-Prisma Ajeng Primadona.pdf</source><recordID>20364691</recordID></dc>
|
| format |
Thesis:Masters Thesis Thesis:Bachelors |
| author |
Prisma Ajeng Primadona, author |
| title |
Analisis penerapan pengendalian internal atas pemindahtanganan dan penghapusan barang milik negara yang berasal dari kontraktor kontrak kerja sama hulu minyak dan gas bumi dalam rangka mewujudkan transparansi dan akuntabilitas pengelolaan barang milik negara = Analysis of internal control implementation over transfer and removal of state property which are derived from the upstream oil and gas production sharing contract in order to achieve transparency and accountability in state property management a case study / Prisma Ajeng Primadona |
| publishDate |
2013 |
| topic |
Account management |
| url |
http://lib.ui.ac.id/file?file=digital/20364691-Prisma Ajeng Primadona.pdf |
| contents |
<b>ABSTRACT</b><br>
Penelitian ini menganalisis penerapan pengendalian internal atas
pemindahtanganan dan penghapusan Barang Milik Negara (BMN) yang berasal
dari Kontraktor Kontrak Kerja Sama (KKKS) hulu minyak dan gas bumi (migas),
menggunakan pendekatan COSO dan Peraturan Pemerintah Nomor 60 Tahun
2008 tentang Sistem Pengendalian Intern Pemerintah, serta membahas pelaporan
atas pemindahtanganan dan penghapusan BMN dimaksud dalam rangka
transparansi dan akuntabilitas pengelolaan BMN. Penelitian ini bersifat analisis
deskriptif dengan pendekatan kualitatif. Hasil penelitian menyarankan agar Pusat
Pengelolaan Barang Milik Negara (PPBMN), dengan adanya perubahan peraturan
yang mengatur tentang pedoman akuntansi dan pelaporan aset KKKS, agar segera
melakukan penyesuaian atas kegiatan pemindahtanganan dan penghapusan BMN
yang berasal dari KKKS. Selain itu, PPBMN perlu secara komprehensif
menyusun pedoman dan prosedur atas pengelolaan BMN yang berasal dari KKKS
yang akan digunakan di lingkungan PPBMN.
<hr>
<b>ABSTRACT</b><br>The research analyzes internal control implementation over transfer and State
Property’s removal which are derived from The Upstream Oil and Gas Production
Sharing Contract (PSC), using the approaching COSO and Government
Regulation Number 60, 2008 which are about Government Internal Controlling
System, as well as discusses reporting of State Property management in order to
achieve transparency and accountability. The study is a descriptive analysis with a
qualitative approach. The result of the study suggest that the Center of State
Property Management forthwith doing its transfer and removal activities of the
State Property after there is a regulation’s change which manages the accounting
precept and PSC asset’s report, and should be made and informed policy and
procedures for the management of the PSC State Property comprehensively. |
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JAWA BARAT |
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