ANALISA PERUBAHAN SKEMA COST RECOVERY TERHADAP GROSS SPLIT PADA PERUSAHAAN MIGAS LAPANGAN ETB

KHARISMA, RAVENA GALUH (2021) ANALISA PERUBAHAN SKEMA COST RECOVERY TERHADAP GROSS SPLIT PADA PERUSAHAAN MIGAS LAPANGAN ETB. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to see the analysis of changes in the cost recovery scheme against the gross split of oil and gas companies in the ETB field. Based on previous research, it can be seen that the analysis of changes in the Cost Recovery Scheme to the Gross Split has found that the Gross Split Scheme is superior to the Cost Recovery Scheme. This study took the population and samples from PT Pertamina, the ETB Field subcontractor. The results showed that the Gross Split Product Sharing Contract (PSC) although it was still superior to the PSC Cost Recovery and was feasible to implement because this indicator showed a fairly good sensitivity. Keywords: Gross Split, Cost Recovery, Production Sharing Contracts Penelitian ini bertujuan untuk mengetahui Analisa Perubahan Skema Cost Recovery Terhadap Gross Split Pada Perusahaan Migas Lapangan ETB. Berdasarkan penelitian sebelumnya, dapat diketahui bahwa analisa perbandingan Perubahan Skema Cost Recovery Terhadap Gross Split menemukan hasil bahwa Skema Gross Split lebih unggul dibanding Skema Cost Recovery. Penelitian ini mengambil populasi dan sampel dari PT Pertamina subkontraktor Lapangan ETB. Hasil penelitian ini menunjukan bahwa Product Sharing Contract (PSC) Gross Split dianggap masih lebih unggul dibandingkan dengan PSC Cost Recovery dan layak untuk diterapkan karena indikator tersebut menunjukan sentisitivitas yang cukup baik. Kata kunci: Gross Split, Cost Recovery, Product Sharing Contract

Item Type: Thesis (S2)
NIM/NIDN Creators: 55517110043
Uncontrolled Keywords: Gross Split, Cost Recovery, Product Sharing Contract
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.63 Private Accounting/Akuntansi Pribadi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.7 Management of Supplies/Manajemen Persediaan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Nov 2021 02:06
Last Modified: 12 Jul 2024 03:32
URI: http://repository.mercubuana.ac.id/id/eprint/50839

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