MEKANISME TRANSPARANSI DAN AKUNTABILITAS ATAS COST RECOVERY BERDASARKAN PRODUCTION SHARING CONTRACT MINYAK DAN GAS BUMI DARI KONTRAKTOR KKS KE PEMERINTAH MELALUI SKK MIGAS

Authors

  • Nining Kastella Fakultas Ekonomi Universitas Islam Indonesia
  • Hendi Yogi Fakultas Ekonomi Universitas Islam Indonesia

DOI:

https://doi.org/10.31941/jebi.v23i01.1096

Abstract

This research aims to determine the mechanism of transparency and accountability for cost recovery based on Production Sharing Contract (PSC) Migas conducted by KKS contractor and Indonesia Country in this case is SKK Migas Representative. The mechanism of transparency and accountability in the form of transparency procedures internally and externally along with supervision and control applied by SKK Migas to KKS contractors related to cost recovery. Research focus to know the activities of transparency and accountability that occur in the activities of the extractive business upstream oil and gas in Indonesia with a cooperation contract based on the results of oil and gas use cost recovery. The method of research is qualitative. Data is collected through documentation and in-depth interviews and processed using NVivo 11 Plus software help. Based on the interview and the document is found transparency and accountability through Whistle Blowing System, System Application and Product, risk management system, risk mitigation Monitoring, manufacturing of governance guidelines, Extractive Industries Transparency Initiative, oil and gas asset information system, Stakeholder interconnection system, Production Sharing contract Monitoring system, and integrated operating system.

 

Keywords: Cost Recovery, Transparency, Accountability, Supervision And Control.

Author Biographies

Nining Kastella, Fakultas Ekonomi Universitas Islam Indonesia

Dosen Fakultas Ekonomi Universitas Islam Indonesia

Fakultas Ekonomi Universitas Islam Indonesia

Hendi Yogi, Fakultas Ekonomi Universitas Islam Indonesia

Dosen Fakultas Ekonomi Universitas Islam Indonesia

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Published

2020-08-19

Issue

Vol. 23 No. 01 (2020): JURNAL EKONOMI DAN BISNIS MARET 2020

Section

Artikel

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