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ANALISIS IMPLIKASI KEBIJAKAN PEMERINTAH TERHADAP BENTUK PENGENDALIAN ORGANISASI: Kasus Perubahan UU Migas No.22 Tahun 2001 Pasal 11 dan Pasal 13 Terhadap Participating Interest PT. XYZ

Kartikasari, Riena Dwi , Dr.Ertambang Nahartyo,M.Sc.

2008 | Tesis | S2 Accounting

N.A.

This research is performed in order to analyze implication of government's policy about the changing of oil and gases' act No. 8 of 1971 to No. 22 of 2001 on article 11 and article 13 (including other supporting rules) to PT XYZ's controlling form. Data is collected by interview and literary study methods using qualitative descriptive data analysis. The result of this study is that based of those changing in acts, PT XYZ must consider to form a new subsidiary company for 21 working areas in this participating interest. PT. XYZ is facing two absolute options on the new form of organization and controlling, i.e., direct subsidiary company under PT XYZ under control of PT XYZ' upstream directory, and to form and pointed a main corporate that will control the 21 subsidiary company (working area) with status as a paper company. As the consequences, PT XYZ is performing federalization strategy, on this paper is the PI concept on upstream sector that employ this strategy. PT XYZ is able to perform its working activities through its subsidiary company. Holding is only used as a macro policy maker and controlling aggregate, those subsidiaries are having limited independency.

Kata Kunci : Pengendalian Organisasi; Pengendalian Internal; Kebijakan Pemerintah


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