Establishing Accounting Position Papers for Grey Area Transactions: Guidance from PT Kilang Pertamina Internasional

Muhamad Raudha Arya Sidik, Choirunnisa Arifa, S.E., M.Sc., Ph.D., Ak., CA.

2025 | Skripsi | AKUNTANSI

Perubahan berkelanjutan dalam Pernyataan Standar Akuntansi Keuangan (PSAK) dan International Financial Reporting Standards (IFRS) penting untuk menjaga keselarasan pelaporan keuangan dengan standar global. Namun, pembaruan ini sering menimbulkan kerancuan yang belum diatur secara eksplisit, sehingga menimbulkan ketidakpastian dan perbedaan perlakuan akuntansi. Laporan ini menggambarkan pengalaman magang penulis di PT Kilang Pertamina Internasional (PT KPI) pada Policy Development and Assurance Department yang berfokus pada penanganan permasalahan tersebut.

Proyek utama penulis melibatkan penyusunan accounting position paper untuk kasus perjanjian tolling yang mencakup pengakuan pembayaran sebelum tanggal operasi komersial. Melalui analisis PESTEL, studi literatur, dan diskusi dengan analis senior, penulis merumuskan rekomendasi kerangka kebijakan yang konsisten sebagai pedoman bagi kasus serupa di masa depan. Laporan ini menyimpulkan bahwa dokumentasi position paper yang terstruktur sangat penting untuk memperkuat pengendalian internal, meningkatkan standarisasi, dan memastikan transparansi pelaporan keuangan PT KPI.

Continuous updates in Indonesian Financial Accounting Standards (PSAK) and International Financial Reporting Standards (IFRS) are essential to keep financial reporting aligned with global practices. However, these changes often create grey areas that are not explicitly regulated, leading to uncertainty and inconsistent accounting treatments. This report presents the author’s internship experience at PT Kilang Pertamina Internasional (PT KPI) in the Policy Development and Assurance Department, which focused on addressing such ambiguity.

The main project involved developing an accounting position paper for a tolling agreement case that required the recognition of payments made before the Commercial Operation Date (COD). Through PESTEL analysis, literature benchmarking, and discussion with senior analysts, the author proposed a recommendation of accounting framework to guide similar cases. The report concludes that structured documentation of accounting position papers is vital to strengthen internal control, improve standardization, and ensure transparency in PT KPI’s financial reporting.

Kata Kunci : Accounting Position Paper, Policy Development and Assurance, Accounting Framework