ANALISIS INVENTARISASI DAN PENILAIAN ASET KONTRAKTOR KONTRAK KERJASAMA MINYAK DAN GAS BUMI REPUBLIK INDONESIA

ANDI ARIE PANGERAN A. GANI, Mamduh M. Hanafi, M.B.A., Ph.D.

2016 | Tesis | S2 Ekonomika Pembangunan

This study aimed to analyze the effectiveness of the inventory and asset valuation of state property, contract oil and gas cooperation, organized by the Government through SKK Migas and DJKN Ministry of Finance. The data used in this research is secondary data consists of the data of the Central Government Financial Statements, Assets Books KKS, reports of State Property, asset management strategic plan SKK Gas, Oil and Gas in number; and primary data by using purposive sampling with a sample of 133 respondents in the office and work of overseeing inventory and asset valuation KKS. The variables used were data collection, coding, grouping, and recording and asset valuation. All variables were measured using a Likert scale of five scores. The study found KKKS asset inventory process has been done properly and structured as specified in PTK 007 and BP045 book 3 or KMK related. KKKS asset valuation process has been done properly and structured and conducted in accordance with the legislation in force, namely Regulation No. 6 of 2006 along with PMK / KMK derivatives. In the implementation of the KKKS inventory and asset valuation found that the critical points that need attention of the Government, so it is recommended that: (1) further increase the use of integrated computerized system between agencies SKK Migas, PPBMN Directorate General of Oil and Gas and DJKN as an information technology to further enhance the asset data base KKS BMN; (2) warned again on each Unit Special Upstream Oil and Gas (SKK Migas), the Asset Management of State Property as well as some of Sharing Contractor of Oil and Gas for the implementation of grouping assets BMN KKS can be more in line with the PTK 007 3 books and BP045 or related KMK; improve and fully recapitulation mutation goods; as well as in the implementation of the process of BMN KKKS asset valuation overall be implemented periodically with better results./Penelitian ini bertujuan untuk menganalisis efektivitas inventarisasi dan penilaian aset barang milik negara, kontrak kerjasama Migas, yang diselenggarakan Pemerintah melalui SKK Migas dan DJKN Kementerian Keuangan. Data yang digunakan dalam penelitian ini adalah data sekunder terdiri dari Data Laporan Keuangan Pemerintah Pusat, Buku Aset KKS, Laporan Barang Milik Negara, Rencana Strategis Manajemen Aset SKK Migas, Minyak dan Gas Bumi Dalam Angka; dan data primer dengan menggunakan teknik purposive sampling dengan sampel sebanyak 133 responden pada jabatan dan pekerjaan yang membidangi inventarisasi dan penilaian aset KKS. Variabel yang digunakan adalah pendataan, pengkodean, pengelompokan, dan pencatatan, serta penilaian aset. Semua variabel diukur dengan menggunakan lima skor skala Likert. Penelitian menemukan proses inventarisasi aset KKKS telah dilakukan secara baik dan terstruktur sebagaimana ditetapkan dalam PTK 007 buku 3 dan BP045 atau KMK terkait. Proses penilaian aset KKKS telah dilakukan secara baik dan terstruktur serta dilakukan sesuai dengan peraturan perundang-undangan yang berlaku, yaitu PP 6 Tahun 2006 beserta PMK/KMK turunannya. Dalam pelaksanaan inventarisasi dan penilaian aset KKS ditemukan titik-titik yang kritis yang perlu mendapat perhatian Pemerintah, sehingga disarankan agar: (1) lebih meningkatkan penggunaan sistem komputerisasi terpadu antar instansi SKK Migas, PPBMN Direktorat Jenderal Migas dan DJKN sebagai suatu teknologi informasi untuk lebih menyempurnakan database aset BMN KKS; (2) memperingatkan kembali pada masing-masing Satuan Kerja Khusus Pelaksana Kegiatan Usaha Hulu Minyak dan Gas Bumi (SKK Migas), Pengelola Aset Barang Milik Negara serta beberapa Kontraktor Kontrak Kerja Sama Migas agar dalam pelaksanaan pengelompokan aset BMN KKS dapat lebih sesuai dengan PTK 007 buku 3 dan BP045 atau KMK terkait; memperbaiki dan melakukan sepenuhnya rekapitulasi mutasi barang; serta dalam pelaksanaan proses penilaian aset BMN KKS secara keseluruhan agar dilaksanakan secara berkala dengan hasil yang lebih baik lagi.

This study aimed to analyze the effectiveness of the inventory and asset valuation of state property, contract oil and gas cooperation, organized by the Government through SKK Migas and DJKN Ministry of Finance. The data used in this research is secondary data consists of the data of the Central Government Financial Statements, Assets Books KKS, reports of State Property, asset management strategic plan SKK Gas, Oil and Gas in number; and primary data by using purposive sampling with a sample of 133 respondents in the office and work of overseeing inventory and asset valuation KKS. The variables used were data collection, coding, grouping, and recording and asset valuation. All variables were measured using a Likert scale of five scores. The study found KKKS asset inventory process has been done properly and structured as specified in PTK 007 and BP045 book 3 or KMK related. KKKS asset valuation process has been done properly and structured and conducted in accordance with the legislation in force, namely Regulation No. 6 of 2006 along with PMK / KMK derivatives. In the implementation of the KKKS inventory and asset valuation found that the critical points that need attention of the Government, so it is recommended that: (1) further increase the use of integrated computerized system between agencies SKK Migas, PPBMN Directorate General of Oil and Gas and DJKN as an information technology to further enhance the asset data base KKS BMN; (2) warned again on each Unit Special Upstream Oil and Gas (SKK Migas), the Asset Management of State Property as well as some of Sharing Contractor of Oil and Gas for the implementation of grouping assets BMN KKS can be more in line with the PTK 007 3 books and BP045 or related KMK; improve and fully recapitulation mutation goods; as well as in the implementation of the process of BMN KKKS asset valuation overall be implemented periodically with better results

Kata Kunci : inventarisasi, penilaian, barang milik negara, kontrak kerjasama Migas